LUMIDENT: what changed
Two fiscal 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.
LUMIDENT
Largest movements
- Cash +€13,134
up €13,134 (+52.2%), from €25,160 to €38,293
mainly Net result for the year (+€16,765) and Deferred charges and accrued income (+€10,607)
- Deferred charges and accrued income -€10,607
down €10,607 (-100.0%), from €10,607 to €0
- Tangible fixed assets -€1,766
down €1,766 (-12.2%), from €14,437 to €12,670
- Receivables within one year +€1,572
new in 2025: €1,572
- Reserves +€16,765
up €16,765 (+90.7%), from €18,477 to €35,242
- Tax, wage and social debts -€12,733
down €12,733 (-100.0%), from €12,733 to €0
of which Remuneration and social security: -€7,000
- Other debts -€2,445
down €2,445 (-13.8%), from €17,694 to €15,249
- Trade debts +€746
up €746 (+93.4%), from €799 to €1,545
- Depreciation +€4,479
up €4,479 (+286.5%), from €1,563 to €6,042
- Gross operating margin +€1,569
up €1,569 (+5.9%), from €26,711 to €28,280
- Other operating charges -€1,430
down €1,430 (-100.0%), from €1,430 to €0
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 | €50,203 | €52,536 | +€2,333 | +4.6% |
| Fixed assets | 21/28 | €14,437 | €12,670 | -€1,766 | -12.2% |
| Tangible fixed assets | 22/27 | €14,437 | €12,670 | -€1,766 | -12.2% |
| Furniture and vehicles | 24 | €14,437 | €12,670 | -€1,766 | -12.2% |
| Current assets | 29/58 | €35,766 | €39,866 | +€4,099 | +11.5% |
| Amounts receivable within one year | 40/41 | - | €1,572 | +€1,572 | |
| Other amounts receivable | 41 | - | €1,572 | +€1,572 | |
| Cash at bank and in hand | 54/58 | €25,160 | €38,293 | +€13,134 | +52.2% |
| Deferred charges and accrued income | 490/1 | €10,607 | €0 | -€10,607 | -100.0% |
| Total equity and liabilities | 10/49 | €50,203 | €52,536 | +€2,333 | +4.6% |
| Equity | 10/15 | €18,977 | €35,742 | +€16,765 | +88.3% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €18,477 | €35,242 | +€16,765 | +90.7% |
| Distributable reserves | 133 | €18,477 | €35,242 | +€16,765 | +90.7% |
| Amounts payable | 17/49 | €31,226 | €16,794 | -€14,432 | -46.2% |
| Amounts payable within one year | 42/48 | €31,226 | €16,794 | -€14,432 | -46.2% |
| Trade debts | 44 | €799 | €1,545 | +€746 | +93.4% |
| Suppliers | 440/4 | €799 | €1,545 | +€746 | +93.4% |
| Taxes, remuneration and social security | 45 | €12,733 | €0 | -€12,733 | -100.0% |
| Taxes | 450/3 | €5,733 | €0 | -€5,733 | -100.0% |
| Remuneration and social security | 454/9 | €7,000 | €0 | -€7,000 | -100.0% |
| Other amounts payable | 47/48 | €17,694 | €15,249 | -€2,445 | -13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,563 | €6,042 | +€4,479 | +286.5% |
| Other operating charges | 640/8 | €1,430 | €0 | -€1,430 | -100.0% |
| Gross operating margin | 9900 | €26,711 | €28,280 | +€1,569 | +5.9% |
| Operating profit (loss) | 9901 | €23,718 | €22,238 | -€1,481 | -6.2% |
| Financial income | 75/76B | €7 | €0 | -€7 | -100.0% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -100.0% |
| Financial charges | 65/66B | €15 | €45 | +€30 | +200.0% |
| Recurring financial charges | 65 | €15 | €45 | +€30 | +200.0% |
| Profit (loss) for the period before taxes | 9903 | €23,710 | €22,193 | -€1,517 | -6.4% |
| Income taxes | 67/77 | €5,233 | €5,428 | +€194 | +3.7% |
| Profit (loss) for the period | 9904 | €18,477 | €16,765 | -€1,712 | -9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,477 | €16,765 | -€1,712 | -9.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.