LUMIMMO: 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.
LUMIMMO
Largest movements
- Tangible fixed assets -€19,323
down €19,323 (-33.4%), from €57,866 to €38,543
- Receivables within one year -€15,704
down €15,704 (-88.2%), from €17,804 to €2,100
of which Trade receivables: -€15,704
- Cash -€7,323
down €7,323 (-39.8%), from €18,419 to €11,096
mainly Trade debts (-€15,704) and Other debts (-€15,000)
- Trade debts -€15,704
down €15,704 (-100.0%), from €15,704 to €0
- Other debts -€15,000
down €15,000 (-100.0%), from €15,000 to €0
- Tax, wage and social debts -€8,527
down €8,527 (-100.0%), from €8,527 to €0
- Profit (loss) carried forward -€3,019
down €3,019 (-69.7%), from -€4,330 to -€7,349
- Gross operating margin +€54
up €54 (+14.5%), from -€374 to -€320
- Financial charges +€32
up €32 (+15.4%), from €206 to €238
- Other operating charges +€12
up €12 (+0.5%), from €2,449 to €2,462
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 | €94,089 | €51,739 | -€42,350 | -45.0% |
| Fixed assets | 21/28 | €57,866 | €38,543 | -€19,323 | -33.4% |
| Tangible fixed assets | 22/27 | €57,866 | €38,543 | -€19,323 | -33.4% |
| Land and buildings | 22 | €57,866 | €38,543 | -€19,323 | -33.4% |
| Current assets | 29/58 | €36,223 | €13,196 | -€23,027 | -63.6% |
| Amounts receivable within one year | 40/41 | €17,804 | €2,100 | -€15,704 | -88.2% |
| Trade receivables | 40 | €17,804 | €2,100 | -€15,704 | -88.2% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €18,419 | €11,096 | -€7,323 | -39.8% |
| Total equity and liabilities | 10/49 | €94,089 | €51,739 | -€42,350 | -45.0% |
| Equity | 10/15 | €53,359 | €50,339 | -€3,019 | -5.7% |
| Contributions | 10/11 | €37,200 | €37,200 | = | 0.0% |
| Reserves | 13 | €20,488 | €20,488 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,720 | €3,720 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,720 | €3,720 | = | 0.0% |
| Distributable reserves | 133 | €16,768 | €16,768 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,330 | -€7,349 | -€3,019 | -69.7% |
| Amounts payable | 17/49 | €40,730 | €1,400 | -€39,330 | -96.6% |
| Amounts payable within one year | 42/48 | €39,230 | €0 | -€39,230 | -100.0% |
| Trade debts | 44 | €15,704 | €0 | -€15,704 | -100.0% |
| Suppliers | 440/4 | €15,704 | €0 | -€15,704 | -100.0% |
| Taxes, remuneration and social security | 45 | €8,527 | €0 | -€8,527 | -100.0% |
| Taxes | 450/3 | €8,527 | €0 | -€8,527 | -100.0% |
| Other amounts payable | 47/48 | €15,000 | €0 | -€15,000 | -100.0% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,400 | -€100 | -6.7% |
| Other operating charges | 640/8 | €2,449 | €2,462 | +€12 | +0.5% |
| Gross operating margin | 9900 | -€374 | -€320 | +€54 | +14.5% |
| Operating profit (loss) | 9901 | -€2,823 | -€2,782 | +€42 | +1.5% |
| Financial charges | 65/66B | €206 | €238 | +€32 | +15.4% |
| Recurring financial charges | 65 | €206 | €238 | +€32 | +15.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,029 | -€3,019 | +€10 | +0.3% |
| Profit (loss) for the period | 9904 | -€3,029 | -€3,019 | +€10 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,029 | -€3,019 | +€10 | +0.3% |
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 10 October 2026 via checked.be.