LUMICOM: what changed
LUMICOM
Largest movements
- Tangible fixed assets -€27,474
down €27,474 (-9.4%), from €293,090 to €265,617
of which Land and buildings: -€34,742
- Receivables within one year -€17,011
down €17,011 (-28.4%), from €59,912 to €42,900
of which Trade receivables: -€22,696
- Cash -€14,613
down €14,613 (-68.5%), from €21,331 to €6,717
mainly Debts after one year (-€33,518) and Net result for the year (-€26,873)
- Debts after one year -€33,518
down €33,518 (-15.0%), from €224,025 to €190,507
- Profit (loss) carried forward -€26,873
down €26,873 (-12.9%), from -€207,567 to -€234,440
- Trade debts -€15,297
down €15,297 (-79.0%), from €19,355 to €4,058
- Other debts +€11,987
up €11,987 (+80.4%), from €14,907 to €26,894
- Tax, wage and social debts +€4,853
up €4,853 (+234%), from €2,077 to €6,930
of which Taxes: +€6,353
- Gross operating margin -€92,591
down €92,591 (-84.6%), from €109,469 to €16,878
- Financial income +€27,358
up €27,358 (+111,528%), from €25 to €27,382
- Depreciation +€6,777
up €6,777 (+14.8%), from €45,705 to €52,482
- Taxes +€1,222
up €1,222 (+1,256%), from €97 to €1,320
- Financial charges +€1,175
up €1,175 (+8.1%), from €14,450 to €15,625
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €374,379 | €317,235 | -€57,144 | -15.3% |
| Fixed assets | 21/28 | €293,090 | €265,617 | -€27,474 | -9.4% |
| Tangible fixed assets | 22/27 | €293,090 | €265,617 | -€27,474 | -9.4% |
| Land and buildings | 22 | €258,784 | €224,042 | -€34,742 | -13.4% |
| Plant, machinery and equipment | 23 | €34,307 | €41,051 | +€6,744 | +19.7% |
| Furniture and vehicles | 24 | - | €523 | +€523 | |
| Current assets | 29/58 | €81,289 | €51,618 | -€29,671 | -36.5% |
| Amounts receivable within one year | 40/41 | €59,912 | €42,900 | -€17,011 | -28.4% |
| Trade receivables | 40 | €58,550 | €35,854 | -€22,696 | -38.8% |
| Other amounts receivable | 41 | €1,362 | €7,047 | +€5,685 | +417% |
| Cash at bank and in hand | 54/58 | €21,331 | €6,717 | -€14,613 | -68.5% |
| Deferred charges and accrued income | 490/1 | €46 | €2,000 | +€1,954 | +4,233% |
| Total equity and liabilities | 10/49 | €374,379 | €317,235 | -€57,144 | -15.3% |
| Equity | 10/15 | €81,643 | €54,770 | -€26,873 | -32.9% |
| Contributions | 10/11 | €268,600 | €268,600 | = | 0.0% |
| Reserves | 13 | €20,610 | €20,610 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€207,567 | -€234,440 | -€26,873 | -12.9% |
| Amounts payable | 17/49 | €292,736 | €262,465 | -€30,271 | -10.3% |
| Amounts payable after more than one year | 17 | €224,025 | €190,507 | -€33,518 | -15.0% |
| Financial debts | 170/4 | €224,025 | €190,507 | -€33,518 | -15.0% |
| Amounts payable within one year | 42/48 | €68,711 | €71,400 | +€2,689 | +3.9% |
| Current portion of amounts payable after more than one year | 42 | €32,372 | €33,518 | +€1,146 | +3.5% |
| Trade debts | 44 | €19,355 | €4,058 | -€15,297 | -79.0% |
| Suppliers | 440/4 | €19,355 | €4,058 | -€15,297 | -79.0% |
| Taxes, remuneration and social security | 45 | €2,077 | €6,930 | +€4,853 | +234% |
| Taxes | 450/3 | €577 | €6,930 | +€6,353 | +1,102% |
| Remuneration and social security | 454/9 | €1,500 | €0 | -€1,500 | -100% |
| Other amounts payable | 47/48 | €14,907 | €26,894 | +€11,987 | +80.4% |
| Accrued charges and deferred income | 492/3 | - | €558 | +€558 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,705 | €52,482 | +€6,777 | +14.8% |
| Other operating charges | 640/8 | €1,054 | €1,707 | +€653 | +61.9% |
| Gross operating margin | 9900 | €109,469 | €16,878 | -€92,591 | -84.6% |
| Operating profit (loss) | 9901 | €62,710 | -€37,311 | -€100,021 | |
| Financial income | 75/76B | €25 | €27,382 | +€27,358 | +111,528% |
| Recurring financial income | 75 | €25 | €27,382 | +€27,358 | +111,528% |
| Financial charges | 65/66B | €14,450 | €15,625 | +€1,175 | +8.1% |
| Recurring financial charges | 65 | €14,450 | €15,625 | +€1,175 | +8.1% |
| Profit (loss) for the period before taxes | 9903 | €48,285 | -€25,554 | -€73,838 | |
| Income taxes | 67/77 | €97 | €1,320 | +€1,222 | +1,256% |
| Profit (loss) for the period | 9904 | €48,187 | -€26,873 | -€75,061 | |
| Profit (loss) for the period to be appropriated | 9905 | €48,187 | -€26,873 | -€75,061 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.