LUMICAR: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
LUMICAR
Largest movements
- Cash +€75,709
up €75,709 (+210%), from €36,085 to €111,794
mainly Stocks and contracts (+€56,625) and Net result for the year (+€26,290)
- Stocks and contracts -€56,625
down €56,625 (-42.0%), from €134,841 to €78,216
- Receivables within one year +€10,755
up €10,755 (+39.1%), from €27,539 to €38,294
of which Trade receivables: +€16,566
- Tangible fixed assets -€7,807
down €7,807 (-30.6%), from €25,503 to €17,696
of which Furniture and vehicles: -€6,794
- Reserves +€21,000
up €21,000 (+16.6%), from €126,530 to €147,530
of which Distributable reserves: +€21,000
- Tax, wage and social debts -€16,837
down €16,837 (-60.7%), from €27,757 to €10,920
- Trade debts +€15,603
new in 2025: €15,603
- Profit (loss) carried forward +€5,290
up €5,290 (+338%), from €1,564 to €6,854
- Gross operating margin -€4,602
down €4,602 (-6.8%), from €67,851 to €63,249
- Other operating charges +€3,684
up €3,684 (+85.2%), from €4,322 to €8,006
- Taxes +€3,180
up €3,180 (+22.2%), from €14,298 to €17,478
- Depreciation -€1,302
down €1,302 (-14.3%), from €9,109 to €7,807
- Financial charges -€880
down €880 (-21.7%), from €4,052 to €3,172
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €223,968 | €246,000 | +€22,032 | +9.8% |
| Fixed assets | 21/28 | €25,503 | €17,696 | -€7,807 | -30.6% |
| Tangible fixed assets | 22/27 | €25,503 | €17,696 | -€7,807 | -30.6% |
| Plant, machinery and equipment | 23 | €6,244 | €5,231 | -€1,013 | -16.2% |
| Furniture and vehicles | 24 | €19,259 | €12,465 | -€6,794 | -35.3% |
| Current assets | 29/58 | €198,465 | €228,304 | +€29,839 | +15.0% |
| Stocks and contracts in progress | 3 | €134,841 | €78,216 | -€56,625 | -42.0% |
| Stocks | 30/36 | €134,841 | €78,216 | -€56,625 | -42.0% |
| Amounts receivable within one year | 40/41 | €27,539 | €38,294 | +€10,755 | +39.1% |
| Trade receivables | 40 | €18,793 | €35,359 | +€16,566 | +88.1% |
| Other amounts receivable | 41 | €8,746 | €2,935 | -€5,811 | -66.4% |
| Cash at bank and in hand | 54/58 | €36,085 | €111,794 | +€75,709 | +210% |
| Total equity and liabilities | 10/49 | €223,968 | €246,000 | +€22,032 | +9.8% |
| Equity | 10/15 | €146,694 | €172,984 | +€26,290 | +17.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €126,530 | €147,530 | +€21,000 | +16.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €124,670 | €145,670 | +€21,000 | +16.8% |
| Profit (loss) carried forward | 14 | €1,564 | €6,854 | +€5,290 | +338% |
| Amounts payable | 17/49 | €77,274 | €73,016 | -€4,258 | -5.5% |
| Amounts payable after more than one year | 17 | €349 | - | -€349 | |
| Financial debts | 170/4 | €349 | - | -€349 | |
| Amounts payable within one year | 42/48 | €76,925 | €73,016 | -€3,909 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €2,078 | €349 | -€1,729 | -83.2% |
| Trade debts | 44 | - | €15,603 | +€15,603 | |
| Suppliers | 440/4 | - | €15,603 | +€15,603 | |
| Taxes, remuneration and social security | 45 | €27,757 | €10,920 | -€16,837 | -60.7% |
| Taxes | 450/3 | €27,757 | €10,920 | -€16,837 | -60.7% |
| Other amounts payable | 47/48 | €47,090 | €46,144 | -€946 | -2.0% |
| Remuneration, social security and pensions | 62 | €505 | €497 | -€8 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,109 | €7,807 | -€1,302 | -14.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €457 | - | -€457 | |
| Other operating charges | 640/8 | €4,322 | €8,006 | +€3,684 | +85.2% |
| Gross operating margin | 9900 | €67,851 | €63,249 | -€4,602 | -6.8% |
| Operating profit (loss) | 9901 | €53,458 | €46,939 | -€6,519 | -12.2% |
| Financial income | 75/76B | €1 | €1 | = | 0.0% |
| Recurring financial income | 75 | €1 | €1 | = | 0.0% |
| Financial charges | 65/66B | €4,052 | €3,172 | -€880 | -21.7% |
| Recurring financial charges | 65 | €4,052 | €3,172 | -€880 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €49,407 | €43,768 | -€5,639 | -11.4% |
| Income taxes | 67/77 | €14,298 | €17,478 | +€3,180 | +22.2% |
| Profit (loss) for the period | 9904 | €35,109 | €26,290 | -€8,819 | -25.1% |
| Profit (loss) for the period to be appropriated | 9905 | €35,109 | €26,290 | -€8,819 | -25.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.