Luminati Consulting: 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.
Luminati Consulting
Largest movements
- Cash -€48,401
down €48,401 (-40.6%), from €119,195 to €70,794
mainly Contributions, distributions and other (-€80,150) and Other debts (-€54,884)
- Tangible fixed assets -€11,897
down €11,897 (-33.2%), from €35,798 to €23,900
- Receivables within one year +€7,997
up €7,997 (+29.0%), from €27,605 to €35,602
- Other debts -€54,884
down €54,884 (-74.5%), from €73,634 to €18,749
- Tax, wage and social debts +€11,231
up €11,231 (+95.5%), from €11,763 to €22,994
- Current portion of long-term debt -€7,892
down €7,892 (-91.5%), from €8,626 to €734
- Gross operating margin +€14,705
up €14,705 (+14.3%), from €102,988 to €117,693
- Taxes +€3,993
up €3,993 (+19.7%), from €20,302 to €24,296
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 | €234,242 | €180,422 | -€53,820 | -23.0% |
| Fixed assets | 21/28 | €35,798 | €23,900 | -€11,897 | -33.2% |
| Tangible fixed assets | 22/27 | €35,798 | €23,900 | -€11,897 | -33.2% |
| Furniture and vehicles | 24 | €35,798 | €23,900 | -€11,897 | -33.2% |
| Current assets | 29/58 | €198,444 | €156,521 | -€41,923 | -21.1% |
| Amounts receivable within one year | 40/41 | €27,605 | €35,602 | +€7,997 | +29.0% |
| Trade receivables | 40 | €27,605 | €35,602 | +€7,997 | +29.0% |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €119,195 | €70,794 | -€48,401 | -40.6% |
| Deferred charges and accrued income | 490/1 | €1,644 | €125 | -€1,519 | -92.4% |
| Total equity and liabilities | 10/49 | €234,242 | €180,422 | -€53,820 | -23.0% |
| Equity | 10/15 | €137,197 | €137,197 | = | 0.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €134,697 | €134,697 | = | 0.0% |
| Distributable reserves | 133 | €134,697 | €134,697 | = | 0.0% |
| Amounts payable | 17/49 | €97,045 | €43,225 | -€53,820 | -55.5% |
| Amounts payable after more than one year | 17 | €734 | - | -€734 | |
| Financial debts | 170/4 | €734 | - | -€734 | |
| Amounts payable within one year | 42/48 | €96,312 | €43,225 | -€53,086 | -55.1% |
| Current portion of amounts payable after more than one year | 42 | €8,626 | €734 | -€7,892 | -91.5% |
| Trade debts | 44 | €2,289 | €748 | -€1,541 | -67.3% |
| Suppliers | 440/4 | €2,289 | €748 | -€1,541 | -67.3% |
| Taxes, remuneration and social security | 45 | €11,763 | €22,994 | +€11,231 | +95.5% |
| Taxes | 450/3 | €11,763 | €22,994 | +€11,231 | +95.5% |
| Other amounts payable | 47/48 | €73,634 | €18,749 | -€54,884 | -74.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,371 | €11,897 | +€527 | +4.6% |
| Other operating charges | 640/8 | €981 | €1,012 | +€31 | +3.2% |
| Gross operating margin | 9900 | €102,988 | €117,693 | +€14,705 | +14.3% |
| Operating profit (loss) | 9901 | €90,637 | €104,783 | +€14,147 | +15.6% |
| Financial income | 75/76B | €0 | €1 | +€1 | +252% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +252% |
| Financial charges | 65/66B | €648 | €339 | -€309 | -47.7% |
| Recurring financial charges | 65 | €648 | €339 | -€309 | -47.7% |
| Profit (loss) for the period before taxes | 9903 | €89,989 | €104,446 | +€14,457 | +16.1% |
| Income taxes | 67/77 | €20,302 | €24,296 | +€3,993 | +19.7% |
| Profit (loss) for the period | 9904 | €69,687 | €80,150 | +€10,463 | +15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €69,687 | €80,150 | +€10,463 | +15.0% |
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 15 October 2026 via checked.be.