LUMIFORM - BELGIUM: what changed
LUMIFORM - BELGIUM
Largest movements
- Cash -€29,065
down €29,065 (-67.0%), from €43,368 to €14,303
mainly Receivables within one year (-€12,923) and Investment in fixed assets (net) (-€10,149)
- Receivables within one year +€12,923
up €12,923 (+5.8%), from €222,363 to €235,286
of which Trade receivables: +€9,475
- Tangible fixed assets +€5,035
up €5,035 (+9.7%), from €51,948 to €56,983
of which Plant, machinery and equipment: +€8,589
- Profit (loss) carried forward -€4,240
down €4,240 (-1.9%), from €222,875 to €218,635
- Tax, wage and social debts -€3,973
down €3,973 (-19.4%), from €20,451 to €16,478
- Gross operating margin -€60,940
down €60,940 (-94.2%), from €64,659 to €3,719
- Taxes -€16,081
down €16,081 (-98.8%), from €16,280 to €198
- Depreciation +€1,518
up €1,518 (+42.2%), from €3,597 to €5,115
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 | €320,165 | €310,655 | -€9,510 | -3.0% |
| Fixed assets | 21/28 | €53,453 | €58,488 | +€5,035 | +9.4% |
| Tangible fixed assets | 22/27 | €51,948 | €56,983 | +€5,035 | +9.7% |
| Land and buildings | 22 | €42,923 | €39,369 | -€3,555 | -8.3% |
| Plant, machinery and equipment | 23 | €9,025 | €17,614 | +€8,589 | +95.2% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €1,505 | €1,505 | = | 0.0% |
| Current assets | 29/58 | €266,712 | €252,167 | -€14,545 | -5.5% |
| Amounts receivable within one year | 40/41 | €222,363 | €235,286 | +€12,923 | +5.8% |
| Trade receivables | 40 | €211,170 | €220,645 | +€9,475 | +4.5% |
| Other amounts receivable | 41 | €11,194 | €14,641 | +€3,447 | +30.8% |
| Cash at bank and in hand | 54/58 | €43,368 | €14,303 | -€29,065 | -67.0% |
| Deferred charges and accrued income | 490/1 | €981 | €2,578 | +€1,597 | +163% |
| Total equity and liabilities | 10/49 | €320,165 | €310,655 | -€9,510 | -3.0% |
| Equity | 10/15 | €290,525 | €286,285 | -€4,240 | -1.5% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €222,875 | €218,635 | -€4,240 | -1.9% |
| Amounts payable | 17/49 | €29,640 | €24,370 | -€5,270 | -17.8% |
| Amounts payable within one year | 42/48 | €29,640 | €24,370 | -€5,270 | -17.8% |
| Trade debts | 44 | €4,226 | €3,031 | -€1,195 | -28.3% |
| Suppliers | 440/4 | €4,226 | €3,031 | -€1,195 | -28.3% |
| Taxes, remuneration and social security | 45 | €20,451 | €16,478 | -€3,973 | -19.4% |
| Taxes | 450/3 | €20,451 | €16,478 | -€3,973 | -19.4% |
| Other amounts payable | 47/48 | €4,963 | €4,861 | -€102 | -2.0% |
| Non-recurring operating income | 76A | €166 | €61 | -€105 | -63.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,597 | €5,115 | +€1,518 | +42.2% |
| Other operating charges | 640/8 | €2,189 | €2,382 | +€193 | +8.8% |
| Non-recurring operating charges | 66A | €53 | €20 | -€33 | -62.3% |
| Gross operating margin | 9900 | €64,659 | €3,719 | -€60,940 | -94.2% |
| Operating profit (loss) | 9901 | €58,820 | -€3,798 | -€62,617 | |
| Financial charges | 65/66B | €101 | €244 | +€143 | +141% |
| Recurring financial charges | 65 | €101 | €244 | +€143 | +141% |
| Profit (loss) for the period before taxes | 9903 | €58,719 | -€4,042 | -€62,760 | |
| Income taxes | 67/77 | €16,280 | €198 | -€16,081 | -98.8% |
| Profit (loss) for the period | 9904 | €42,439 | -€4,240 | -€46,679 | |
| Profit (loss) for the period to be appropriated | 9905 | €42,439 | -€4,240 | -€46,679 |
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 4 November 2026 via checked.be.