LUMIDANA: what changed
LUMIDANA
Largest movements
- Deferred charges and accrued income +€29,780
up €29,780 (+8,694%), from €343 to €30,122
- Cash +€3,687
up €3,687 (+141%), from €2,619 to €6,306
mainly Tax, wage and social debts (+€17,476) and Trade debts (+€7,459)
- Receivables within one year -€1,174
down €1,174 (-11.6%), from €10,126 to €8,953
of which Other amounts receivable: -€2,559
- Tax, wage and social debts +€17,476
up €17,476 (+975%), from €1,793 to €19,269
of which Remuneration and social security: +€17,200
- Trade debts +€7,459
up €7,459 (+337%), from €2,214 to €9,674
of which Bills of exchange payable: +€6,311
- Other debts +€4,630
new in 2026: €4,630
- Profit (loss) carried forward +€2,729
up €2,729 (+64.2%), from €4,249 to €6,977
- Turnover +€9,562
up €9,562 (+10.1%), from €94,656 to €104,219
- Purchases and services +€9,186
up €9,186 (+10.1%), from €90,632 to €99,818
Change in the result, 2025 to 2026
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 2025 and 2026 balance sheets and the 2026 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 | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,256 | €45,549 | +€32,293 | +244% |
| Fixed assets | 21/28 | €168 | €168 | = | 0.0% |
| Financial fixed assets | 28 | €168 | €168 | = | 0.0% |
| Current assets | 29/58 | €13,088 | €45,381 | +€32,293 | +247% |
| Amounts receivable within one year | 40/41 | €10,126 | €8,953 | -€1,174 | -11.6% |
| Trade receivables | 40 | €7,202 | €8,588 | +€1,385 | +19.2% |
| Other amounts receivable | 41 | €2,924 | €365 | -€2,559 | -87.5% |
| Cash at bank and in hand | 54/58 | €2,619 | €6,306 | +€3,687 | +141% |
| Deferred charges and accrued income | 490/1 | €343 | €30,122 | +€29,780 | +8,694% |
| Total equity and liabilities | 10/49 | €13,256 | €45,549 | +€32,293 | +244% |
| Equity | 10/15 | €9,249 | €11,977 | +€2,729 | +29.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,249 | €6,977 | +€2,729 | +64.2% |
| Amounts payable | 17/49 | €4,007 | €33,572 | +€29,565 | +738% |
| Amounts payable within one year | 42/48 | €4,007 | €33,572 | +€29,565 | +738% |
| Trade debts | 44 | €2,214 | €9,674 | +€7,459 | +337% |
| Suppliers | 440/4 | €414 | €1,563 | +€1,149 | +277% |
| Bills of exchange payable | 441 | €1,800 | €8,111 | +€6,311 | +351% |
| Taxes, remuneration and social security | 45 | €1,793 | €19,269 | +€17,476 | +975% |
| Taxes | 450/3 | €793 | €1,069 | +€276 | +34.8% |
| Remuneration and social security | 454/9 | €1,000 | €18,200 | +€17,200 | +1,720% |
| Other amounts payable | 47/48 | - | €4,630 | +€4,630 | |
| Turnover | 70 | €94,656 | €104,219 | +€9,562 | +10.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €90,632 | €99,818 | +€9,186 | +10.1% |
| Other operating charges | 640/8 | - | €580 | +€580 | |
| Gross operating margin | 9900 | €4,024 | €4,401 | +€376 | +9.4% |
| Operating profit (loss) | 9901 | €4,024 | €3,821 | -€203 | -5.1% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €78 | €24 | -€54 | -69.4% |
| Recurring financial charges | 65 | €78 | €24 | -€54 | -69.4% |
| Profit (loss) for the period before taxes | 9903 | €3,946 | €3,798 | -€148 | -3.8% |
| Income taxes | 67/77 | €793 | €1,069 | +€276 | +34.8% |
| Profit (loss) for the period | 9904 | €3,153 | €2,729 | -€424 | -13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,153 | €2,729 | -€424 | -13.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.