LUMIèRE: 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.
LUMIèRE
Largest movements
- Receivables within one year -€7,336
down €7,336 (-73.3%), from €10,006 to €2,671
of which Trade receivables: -€7,900
- Cash -€6,472
no longer reported in 2025 (was €6,472)
mainly Tax, wage and social debts (-€8,483) and Net result for the year (-€5,382)
- Tangible fixed assets -€5,578
down €5,578 (-30.2%), from €18,495 to €12,917
of which Furniture and vehicles: -€5,352
- Tax, wage and social debts -€8,483
down €8,483 (-75.3%), from €11,260 to €2,778
of which Taxes: -€4,483
- Profit (loss) carried forward -€5,382
down €5,382 (-21.2%), from -€25,330 to -€30,712
- Trade debts -€4,457
down €4,457 (-77.6%), from €5,743 to €1,285
- Other debts -€3,202
down €3,202 (-13.8%), from €23,213 to €20,011
- Short-term financial debts +€1,928
new in 2025: €1,928
- Gross operating margin -€9,180
down €9,180 (-57.9%), from €15,851 to €6,671
- Taxes -€2,483
down €2,483 (-47.2%), from €5,260 to €2,778
- Financial income -€2,421
down €2,421 (-99.4%), from €2,435 to €14
- Depreciation -€865
down €865 (-11.4%), from €7,577 to €6,712
- Other operating charges +€466
up €466 (+32.0%), from €1,456 to €1,922
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 | €35,346 | €15,750 | -€19,596 | -55.4% |
| Fixed assets | 21/28 | €18,495 | €12,917 | -€5,578 | -30.2% |
| Tangible fixed assets | 22/27 | €18,495 | €12,917 | -€5,578 | -30.2% |
| Plant, machinery and equipment | 23 | €2,439 | €2,213 | -€226 | -9.3% |
| Furniture and vehicles | 24 | €16,056 | €10,704 | -€5,352 | -33.3% |
| Current assets | 29/58 | €16,851 | €2,833 | -€14,019 | -83.2% |
| Amounts receivable within one year | 40/41 | €10,006 | €2,671 | -€7,336 | -73.3% |
| Trade receivables | 40 | €9,298 | €1,398 | -€7,900 | -85.0% |
| Other amounts receivable | 41 | €708 | €1,273 | +€565 | +79.7% |
| Cash at bank and in hand | 54/58 | €6,472 | - | -€6,472 | |
| Deferred charges and accrued income | 490/1 | €373 | €162 | -€211 | -56.6% |
| Total equity and liabilities | 10/49 | €35,346 | €15,750 | -€19,596 | -55.4% |
| Equity | 10/15 | -€4,870 | -€10,252 | -€5,382 | -110.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,330 | -€30,712 | -€5,382 | -21.2% |
| Amounts payable | 17/49 | €40,216 | €26,002 | -€14,215 | -35.3% |
| Amounts payable within one year | 42/48 | €40,216 | €26,002 | -€14,215 | -35.3% |
| Financial debts | 43 | - | €1,928 | +€1,928 | |
| Credit institutions | 430/8 | - | €1,928 | +€1,928 | |
| Trade debts | 44 | €5,743 | €1,285 | -€4,457 | -77.6% |
| Suppliers | 440/4 | €5,743 | €1,285 | -€4,457 | -77.6% |
| Taxes, remuneration and social security | 45 | €11,260 | €2,778 | -€8,483 | -75.3% |
| Taxes | 450/3 | €7,260 | €2,778 | -€4,483 | -61.7% |
| Remuneration and social security | 454/9 | €4,000 | - | -€4,000 | |
| Other amounts payable | 47/48 | €23,213 | €20,011 | -€3,202 | -13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,577 | €6,712 | -€865 | -11.4% |
| Other operating charges | 640/8 | €1,456 | €1,922 | +€466 | +32.0% |
| Non-recurring operating charges | 66A | €781 | - | -€781 | |
| Gross operating margin | 9900 | €15,851 | €6,671 | -€9,180 | -57.9% |
| Operating profit (loss) | 9901 | €6,037 | -€1,963 | -€8,000 | |
| Financial income | 75/76B | €2,435 | €14 | -€2,421 | -99.4% |
| Recurring financial income | 75 | €2,435 | €14 | -€2,421 | -99.4% |
| Financial charges | 65/66B | €608 | €655 | +€46 | +7.6% |
| Recurring financial charges | 65 | €608 | €655 | +€46 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €7,864 | -€2,604 | -€10,468 | |
| Income taxes | 67/77 | €5,260 | €2,778 | -€2,483 | -47.2% |
| Profit (loss) for the period | 9904 | €2,603 | -€5,382 | -€7,985 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,603 | -€5,382 | -€7,985 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.