LUMIMA: 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.
LUMIMA
Largest movements
- Receivables within one year +€27,890
up €27,890 (+36.7%), from €76,000 to €103,890
- Deferred charges and accrued income -€26,090
no longer reported in 2026 (was €26,090)
- Short-term financial debts +€907,972
up €907,972 (+90.0%), from €1.0m to €1.9m
- Accrued charges and deferred income -€838,005
no longer reported in 2026 (was €838,005)
- Profit (loss) carried forward -€68,834
down €68,834 (-5.4%), from -€1.3m to -€1.3m
- Gross operating margin +€642
up €642 (+32.0%), from -€2,006 to -€1,364
- Other operating charges +€59
up €59 (+4.9%), from €1,194 to €1,253
- Financial charges -€34
down €34 (0.0%), from €70,051 to €70,017
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,704,135 | €1,705,571 | +€1,436 | +0.1% |
| Fixed assets | 21/28 | €1,600,000 | €1,600,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,600,000 | €1,600,000 | = | 0.0% |
| Land and buildings | 22 | €1,600,000 | €1,600,000 | = | 0.0% |
| Current assets | 29/58 | €104,135 | €105,571 | +€1,436 | +1.4% |
| Amounts receivable within one year | 40/41 | €76,000 | €103,890 | +€27,890 | +36.7% |
| Other amounts receivable | 41 | €76,000 | €103,890 | +€27,890 | +36.7% |
| Cash at bank and in hand | 54/58 | €2,045 | €1,681 | -€364 | -17.8% |
| Deferred charges and accrued income | 490/1 | €26,090 | - | -€26,090 | |
| Total equity and liabilities | 10/49 | €1,704,135 | €1,705,571 | +€1,436 | +0.1% |
| Equity | 10/15 | -€142,336 | -€211,170 | -€68,834 | -48.4% |
| Contributions | 10/11 | €161,000 | €161,000 | = | 0.0% |
| Capital | 10 | €161,000 | €161,000 | = | 0.0% |
| Issued capital | 100 | €161,000 | €161,000 | = | 0.0% |
| Revaluation surpluses | 12 | €964,000 | €964,000 | = | 0.0% |
| Reserves | 13 | €2,122 | €2,122 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,122 | €2,122 | = | 0.0% |
| Legal reserve | 130 | €2,122 | €2,122 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,269,458 | -€1,338,292 | -€68,834 | -5.4% |
| Amounts payable | 17/49 | €1,846,471 | €1,916,741 | +€70,270 | +3.8% |
| Amounts payable within one year | 42/48 | €1,008,466 | €1,916,741 | +€908,275 | +90.1% |
| Financial debts | 43 | €1,008,466 | €1,916,438 | +€907,972 | +90.0% |
| Other loans | 439 | €1,008,466 | €1,916,438 | +€907,972 | +90.0% |
| Trade debts | 44 | - | €303 | +€303 | |
| Suppliers | 440/4 | - | €303 | +€303 | |
| Accrued charges and deferred income | 492/3 | €838,005 | - | -€838,005 | |
| Other operating charges | 640/8 | €1,194 | €1,253 | +€59 | +4.9% |
| Gross operating margin | 9900 | -€2,006 | -€1,364 | +€642 | +32.0% |
| Operating profit (loss) | 9901 | -€3,200 | -€2,617 | +€583 | +18.2% |
| Financial income | 75/76B | €3,800 | €3,800 | = | 0.0% |
| Recurring financial income | 75 | €3,800 | €3,800 | = | 0.0% |
| Financial charges | 65/66B | €70,051 | €70,017 | -€34 | 0.0% |
| Recurring financial charges | 65 | €70,051 | €70,017 | -€34 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€69,451 | -€68,834 | +€617 | +0.9% |
| Profit (loss) for the period | 9904 | -€69,451 | -€68,834 | +€617 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€69,451 | -€68,834 | +€617 | +0.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.