LUMIFORM SIGNS: 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.
LUMIFORM SIGNS
Largest movements
- Cash -€128,539
down €128,539 (-77.5%), from €165,880 to €37,341
mainly Net result for the year (-€204,215) and Tax, wage and social debts (-€102,803)
- Receivables within one year -€119,116
down €119,116 (-55.8%), from €213,656 to €94,540
of which Other amounts receivable: -€211,163
- Tangible fixed assets -€68,695
down €68,695 (-23.5%), from €292,749 to €224,055
of which Plant, machinery and equipment: -€55,157
- Deferred charges and accrued income -€24,568
down €24,568 (-89.4%), from €27,477 to €2,909
- Profit (loss) carried forward -€204,215
down €204,215 (-50.7%), from €402,878 to €198,663
- Tax, wage and social debts -€102,803
down €102,803 (-88.3%), from €116,402 to €13,598
of which Taxes: -€97,940
- Trade debts -€47,034
down €47,034 (-42.6%), from €110,342 to €63,308
- Other debts +€15,734
up €15,734 (+498%), from €3,160 to €18,895
- Gross operating margin -€347,602
down €347,602, from €329,298 to -€18,305
- Staff costs -€105,272
down €105,272 (-57.1%), from €184,347 to €79,074
- Taxes -€33,271
down €33,271 (-60.3%), from €55,132 to €21,861
- Depreciation -€15,530
down €15,530 (-17.0%), from €91,306 to €75,776
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.
Derived cash bridge
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 | €701,662 | €360,745 | -€340,917 | -48.6% |
| Fixed assets | 21/28 | €294,649 | €225,955 | -€68,695 | -23.3% |
| Tangible fixed assets | 22/27 | €292,749 | €224,055 | -€68,695 | -23.5% |
| Plant, machinery and equipment | 23 | €181,310 | €126,153 | -€55,157 | -30.4% |
| Furniture and vehicles | 24 | €111,440 | €97,902 | -€13,538 | -12.1% |
| Financial fixed assets | 28 | €1,900 | €1,900 | = | 0.0% |
| Current assets | 29/58 | €407,012 | €134,790 | -€272,223 | -66.9% |
| Amounts receivable within one year | 40/41 | €213,656 | €94,540 | -€119,116 | -55.8% |
| Trade receivables | 40 | €688 | €92,736 | +€92,047 | +13,370% |
| Other amounts receivable | 41 | €212,967 | €1,804 | -€211,163 | -99.2% |
| Cash at bank and in hand | 54/58 | €165,880 | €37,341 | -€128,539 | -77.5% |
| Deferred charges and accrued income | 490/1 | €27,477 | €2,909 | -€24,568 | -89.4% |
| Total equity and liabilities | 10/49 | €701,662 | €360,745 | -€340,917 | -48.6% |
| Equity | 10/15 | €450,793 | €246,577 | -€204,215 | -45.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €29,315 | €29,315 | = | 0.0% |
| Non-distributable reserves | 130/1 | €18,600 | €18,600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €18,600 | €18,600 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,715 | €10,715 | = | 0.0% |
| Profit (loss) carried forward | 14 | €402,878 | €198,663 | -€204,215 | -50.7% |
| Amounts payable | 17/49 | €250,869 | €114,167 | -€136,702 | -54.5% |
| Amounts payable after more than one year | 17 | €13,793 | €11,566 | -€2,226 | -16.1% |
| Financial debts | 170/4 | €13,793 | €11,566 | -€2,226 | -16.1% |
| Amounts payable within one year | 42/48 | €235,945 | €102,601 | -€133,344 | -56.5% |
| Current portion of amounts payable after more than one year | 42 | €6,041 | €6,799 | +€758 | +12.6% |
| Trade debts | 44 | €110,342 | €63,308 | -€47,034 | -42.6% |
| Suppliers | 440/4 | €110,342 | €63,308 | -€47,034 | -42.6% |
| Taxes, remuneration and social security | 45 | €116,402 | €13,598 | -€102,803 | -88.3% |
| Taxes | 450/3 | €107,644 | €9,704 | -€97,940 | -91.0% |
| Remuneration and social security | 454/9 | €8,758 | €3,894 | -€4,863 | -55.5% |
| Other amounts payable | 47/48 | €3,160 | €18,895 | +€15,734 | +498% |
| Accrued charges and deferred income | 492/3 | €1,131 | - | -€1,131 | |
| Non-recurring operating income | 76A | €11,992 | €33,014 | +€21,022 | +175% |
| Remuneration, social security and pensions | 62 | €184,347 | €79,074 | -€105,272 | -57.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91,306 | €75,776 | -€15,530 | -17.0% |
| Other operating charges | 640/8 | €6,359 | €5,840 | -€519 | -8.2% |
| Non-recurring operating charges | 66A | €4,105 | €1,229 | -€2,876 | -70.1% |
| Gross operating margin | 9900 | €329,298 | -€18,305 | -€347,602 | |
| Operating profit (loss) | 9901 | €43,181 | -€180,223 | -€223,404 | |
| Financial charges | 65/66B | €1,546 | €2,131 | +€586 | +37.9% |
| Recurring financial charges | 65 | €1,546 | €2,131 | +€586 | +37.9% |
| Profit (loss) for the period before taxes | 9903 | €41,635 | -€182,354 | -€223,990 | |
| Income taxes | 67/77 | €55,132 | €21,861 | -€33,271 | -60.3% |
| Profit (loss) for the period | 9904 | -€13,497 | -€204,215 | -€190,718 | -1,413% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,497 | -€204,215 | -€190,718 | -1,413% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.