LUMICE: 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.
LUMICE
Largest movements
- Cash +€41,648
up €41,648 (+90.4%), from €46,047 to €87,695
mainly Net result for the year (+€25,904) and Receivables within one year (+€24,755)
- Receivables within one year -€24,755
down €24,755 (-98.2%), from €25,207 to €452
of which Trade receivables: -€25,207
- Profit (loss) carried forward +€25,071
up €25,071 (+53.4%), from €46,979 to €72,050
- Tax, wage and social debts -€8,695
down €8,695 (-42.8%), from €20,332 to €11,637
of which Taxes: -€13,427
- Gross operating margin -€27,318
down €27,318 (-45.5%), from €60,058 to €32,741
- Taxes -€5,405
down €5,405 (-44.3%), from €12,202 to €6,796
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.
Cash bridge derived
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 | €71,683 | €88,147 | +€16,464 | +23.0% |
| Current assets | 29/58 | €71,683 | €88,147 | +€16,464 | +23.0% |
| Amounts receivable within one year | 40/41 | €25,207 | €452 | -€24,755 | -98.2% |
| Trade receivables | 40 | €25,207 | - | -€25,207 | |
| Other amounts receivable | 41 | - | €452 | +€452 | |
| Cash at bank and in hand | 54/58 | €46,047 | €87,695 | +€41,648 | +90.4% |
| Deferred charges and accrued income | 490/1 | €429 | - | -€429 | |
| Total equity and liabilities | 10/49 | €71,683 | €88,147 | +€16,464 | +23.0% |
| Equity | 10/15 | €49,979 | €75,050 | +€25,071 | +50.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,979 | €72,050 | +€25,071 | +53.4% |
| Amounts payable | 17/49 | €21,704 | €13,097 | -€8,607 | -39.7% |
| Amounts payable within one year | 42/48 | €21,704 | €13,097 | -€8,607 | -39.7% |
| Trade debts | 44 | €512 | €624 | +€111 | +21.7% |
| Suppliers | 440/4 | €512 | €624 | +€111 | +21.7% |
| Taxes, remuneration and social security | 45 | €20,332 | €11,637 | -€8,695 | -42.8% |
| Taxes | 450/3 | €20,332 | €6,905 | -€13,427 | -66.0% |
| Remuneration and social security | 454/9 | - | €4,732 | +€4,732 | |
| Other amounts payable | 47/48 | €859 | €836 | -€23 | -2.6% |
| Gross operating margin | 9900 | €60,058 | €32,741 | -€27,318 | -45.5% |
| Operating profit (loss) | 9901 | €60,058 | €32,741 | -€27,318 | -45.5% |
| Financial charges | 65/66B | €19 | €40 | +€22 | +115.5% |
| Recurring financial charges | 65 | €19 | €40 | +€22 | +115.5% |
| Profit (loss) for the period before taxes | 9903 | €60,040 | €32,701 | -€27,339 | -45.5% |
| Income taxes | 67/77 | €12,202 | €6,796 | -€5,405 | -44.3% |
| Profit (loss) for the period | 9904 | €47,838 | €25,904 | -€21,934 | -45.9% |
| Profit (loss) for the period to be appropriated | 9905 | €47,838 | €25,904 | -€21,934 | -45.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.