LUMINA: 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.
LUMINA
Largest movements
- Receivables within one year +€59,059
up €59,059 (+151%), from €39,072 to €98,131
of which Other amounts receivable: +€47,082
- Cash -€52,004
down €52,004 (-75.3%), from €69,069 to €17,064
mainly Receivables within one year (-€59,059) and Deferred charges and accrued income (-€48,268)
- Deferred charges and accrued income +€48,268
up €48,268 (+106%), from €45,461 to €93,729
- Accrued charges and deferred income +€53,387
up €53,387 (+97.7%), from €54,661 to €108,048
- Trade debts +€12,519
up €12,519 (+143%), from €8,764 to €21,283
- Profit (loss) carried forward -€12,032
down €12,032 (-13.9%), from €86,687 to €74,655
- Tax, wage and social debts +€2,542
up €2,542 (+59.4%), from €4,278 to €6,820
- Gross operating margin -€5,724
down €5,724 (-81.5%), from €7,025 to €1,301
- Taxes +€1,573
up €1,573 (+33.3%), from €4,721 to €6,294
- Depreciation +€1,227
up €1,227 (+37.3%), from €3,286 to €4,514
- Financial charges +€716
up €716 (+54.9%), from €1,304 to €2,020
- Other operating charges +€464
up €464 (+619%), from €75 to €539
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €174,849 | €231,265 | +€56,416 | +32.3% |
| Fixed assets | 21/28 | €21,247 | €22,341 | +€1,094 | +5.1% |
| Tangible fixed assets | 22/27 | €21,247 | €22,341 | +€1,094 | +5.1% |
| Land and buildings | 22 | €1,325 | €1,060 | -€265 | -20.0% |
| Furniture and vehicles | 24 | €6,152 | €5,512 | -€640 | -10.4% |
| Other tangible fixed assets | 26 | €13,770 | €15,769 | +€1,999 | +14.5% |
| Current assets | 29/58 | €153,602 | €208,924 | +€55,322 | +36.0% |
| Amounts receivable within one year | 40/41 | €39,072 | €98,131 | +€59,059 | +151% |
| Trade receivables | 40 | €39,072 | €51,049 | +€11,977 | +30.7% |
| Other amounts receivable | 41 | - | €47,082 | +€47,082 | |
| Cash at bank and in hand | 54/58 | €69,069 | €17,064 | -€52,004 | -75.3% |
| Deferred charges and accrued income | 490/1 | €45,461 | €93,729 | +€48,268 | +106% |
| Total equity and liabilities | 10/49 | €174,849 | €231,265 | +€56,416 | +32.3% |
| Equity | 10/15 | €107,147 | €95,115 | -€12,032 | -11.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,687 | €74,655 | -€12,032 | -13.9% |
| Amounts payable | 17/49 | €67,702 | €136,150 | +€68,448 | +101% |
| Amounts payable within one year | 42/48 | €13,042 | €28,102 | +€15,061 | +115% |
| Trade debts | 44 | €8,764 | €21,283 | +€12,519 | +143% |
| Suppliers | 440/4 | €8,764 | €21,283 | +€12,519 | +143% |
| Taxes, remuneration and social security | 45 | €4,278 | €6,820 | +€2,542 | +59.4% |
| Taxes | 450/3 | €4,278 | €6,820 | +€2,542 | +59.4% |
| Accrued charges and deferred income | 492/3 | €54,661 | €108,048 | +€53,387 | +97.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,286 | €4,514 | +€1,227 | +37.3% |
| Other operating charges | 640/8 | €75 | €539 | +€464 | +619% |
| Gross operating margin | 9900 | €7,025 | €1,301 | -€5,724 | -81.5% |
| Operating profit (loss) | 9901 | €3,664 | -€3,752 | -€7,416 | |
| Financial income | 75/76B | - | €35 | +€35 | |
| Recurring financial income | 75 | - | €35 | +€35 | |
| Financial charges | 65/66B | €1,304 | €2,020 | +€716 | +54.9% |
| Recurring financial charges | 65 | €1,304 | €2,020 | +€716 | +54.9% |
| Profit (loss) for the period before taxes | 9903 | €2,360 | -€5,738 | -€8,098 | |
| Income taxes | 67/77 | €4,721 | €6,294 | +€1,573 | +33.3% |
| Profit (loss) for the period | 9904 | -€2,362 | -€12,032 | -€9,671 | -409% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,362 | -€12,032 | -€9,671 | -409% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.