LUMILUX: 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.
LUMILUX
Largest movements
- Receivables within one year -€13,544
down €13,544 (-50.5%), from €26,835 to €13,291
of which Trade receivables: -€13,415
- Cash +€10,266
up €10,266 (+79.6%), from €12,891 to €23,157
mainly Depreciation (+€15,182) and Receivables within one year (+€13,544)
- Tangible fixed assets -€8,508
down €8,508 (-24.8%), from €34,336 to €25,828
of which Plant, machinery and equipment: -€9,972
- Reserves -€5,265
down €5,265 (-30.3%), from €17,392 to €12,127
- Tax, wage and social debts -€3,047
down €3,047 (-42.7%), from €7,130 to €4,083
- Trade debts -€2,631
down €2,631 (-35.7%), from €7,374 to €4,743
- Advances received -€850
down €850 (-100%), from €850 to €0
- Gross operating margin -€14,332
down €14,332 (-58.1%), from €24,685 to €10,354
- Depreciation -€5,619
down €5,619 (-27.0%), from €20,802 to €15,182
- Taxes -€871
down €871 (-100%), from €871 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.
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 | €76,237 | €64,439 | -€11,798 | -15.5% |
| Fixed assets | 21/28 | €34,336 | €25,828 | -€8,508 | -24.8% |
| Tangible fixed assets | 22/27 | €34,336 | €25,828 | -€8,508 | -24.8% |
| Plant, machinery and equipment | 23 | €34,122 | €24,151 | -€9,972 | -29.2% |
| Furniture and vehicles | 24 | €214 | €1,677 | +€1,463 | +684% |
| Current assets | 29/58 | €41,901 | €38,611 | -€3,289 | -7.9% |
| Amounts receivable within one year | 40/41 | €26,835 | €13,291 | -€13,544 | -50.5% |
| Trade receivables | 40 | €25,207 | €11,791 | -€13,415 | -53.2% |
| Other amounts receivable | 41 | €1,629 | €1,500 | -€129 | -7.9% |
| Cash at bank and in hand | 54/58 | €12,891 | €23,157 | +€10,266 | +79.6% |
| Deferred charges and accrued income | 490/1 | €2,175 | €2,164 | -€11 | -0.5% |
| Total equity and liabilities | 10/49 | €76,237 | €64,439 | -€11,798 | -15.5% |
| Equity | 10/15 | €29,792 | €24,527 | -€5,265 | -17.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €17,392 | €12,127 | -€5,265 | -30.3% |
| Distributable reserves | 133 | €17,392 | €12,127 | -€5,265 | -30.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €46,445 | €39,912 | -€6,533 | -14.1% |
| Amounts payable within one year | 42/48 | €46,445 | €39,912 | -€6,533 | -14.1% |
| Trade debts | 44 | €7,374 | €4,743 | -€2,631 | -35.7% |
| Suppliers | 440/4 | €7,374 | €4,743 | -€2,631 | -35.7% |
| Advances received on contracts in progress | 46 | €850 | €0 | -€850 | -100% |
| Taxes, remuneration and social security | 45 | €7,130 | €4,083 | -€3,047 | -42.7% |
| Taxes | 450/3 | €7,130 | €4,083 | -€3,047 | -42.7% |
| Other amounts payable | 47/48 | €31,091 | €31,086 | -€5 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,802 | €15,182 | -€5,619 | -27.0% |
| Other operating charges | 640/8 | €611 | €387 | -€224 | -36.7% |
| Gross operating margin | 9900 | €24,685 | €10,354 | -€14,332 | -58.1% |
| Operating profit (loss) | 9901 | €3,272 | -€5,216 | -€8,488 | |
| Financial income | 75/76B | €6 | €0 | -€6 | -95.8% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -95.8% |
| Financial charges | 65/66B | €60 | €49 | -€11 | -17.7% |
| Recurring financial charges | 65 | €60 | €49 | -€11 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €3,219 | -€5,265 | -€8,484 | |
| Income taxes | 67/77 | €871 | €0 | -€871 | -100% |
| Profit (loss) for the period | 9904 | €2,348 | -€5,265 | -€7,612 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,348 | -€5,265 | -€7,612 |
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 24 October 2026 via checked.be.