Luminee: what changed
Two fiscal 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.
Luminee
Largest movements
- Cash +€24,778
up €24,778 (+347.4%), from €7,132 to €31,910
mainly Trade debts (+€36,506) and Depreciation (+€8,222)
- Stocks and contracts +€18,415
up €18,415 (+16.2%), from €113,453 to €131,868
of which Stocks: +€18,415
- Tangible fixed assets -€7,232
down €7,232 (-32.1%), from €22,539 to €15,307
of which Furniture and vehicles: -€6,902
- Trade debts +€36,506
up €36,506 (+125.4%), from €29,114 to €65,620
- Reserves +€7,885
up €7,885 (+9.0%), from €87,848 to €95,732
- Other debts -€7,643
down €7,643 (-9.8%), from €77,822 to €70,179
- Debts after one year -€6,139
down €6,139 (-59.8%), from €10,269 to €4,130
- Gross operating margin +€7,519
up €7,519 (+38.6%), from €19,463 to €26,983
- Taxes +€2,191
up €2,191 (+109.4%), from €2,003 to €4,194
- Financial charges +€463
up €463 (+9.3%), from €4,971 to €5,434
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 | €261,927 | €295,818 | +€33,891 | +12.9% |
| Fixed assets | 21/28 | €22,539 | €15,307 | -€7,232 | -32.1% |
| Tangible fixed assets | 22/27 | €22,539 | €15,307 | -€7,232 | -32.1% |
| Plant, machinery and equipment | 23 | €936 | €606 | -€330 | -35.2% |
| Furniture and vehicles | 24 | €21,603 | €14,701 | -€6,902 | -31.9% |
| Current assets | 29/58 | €239,388 | €280,511 | +€41,123 | +17.2% |
| Stocks and contracts in progress | 3 | €113,453 | €131,868 | +€18,415 | +16.2% |
| Stocks | 30/36 | €28,453 | €46,868 | +€18,415 | +64.7% |
| Contracts in progress | 37 | €85,000 | €85,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €116,101 | €113,917 | -€2,184 | -1.9% |
| Trade receivables | 40 | €116,026 | €106,506 | -€9,520 | -8.2% |
| Other amounts receivable | 41 | €74 | €7,411 | +€7,336 | +9856.6% |
| Cash at bank and in hand | 54/58 | €7,132 | €31,910 | +€24,778 | +347.4% |
| Deferred charges and accrued income | 490/1 | €2,702 | €2,815 | +€113 | +4.2% |
| Total equity and liabilities | 10/49 | €261,927 | €295,818 | +€33,891 | +12.9% |
| Equity | 10/15 | €127,848 | €135,732 | +€7,885 | +6.2% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €87,848 | €95,732 | +€7,885 | +9.0% |
| Distributable reserves | 133 | €87,848 | €95,732 | +€7,885 | +9.0% |
| Amounts payable | 17/49 | €134,080 | €160,086 | +€26,006 | +19.4% |
| Amounts payable after more than one year | 17 | €10,269 | €4,130 | -€6,139 | -59.8% |
| Financial debts | 170/4 | €10,269 | €4,130 | -€6,139 | -59.8% |
| Amounts payable within one year | 42/48 | €120,504 | €152,283 | +€31,779 | +26.4% |
| Current portion of amounts payable after more than one year | 42 | €6,073 | €6,139 | +€66 | +1.1% |
| Trade debts | 44 | €29,114 | €65,620 | +€36,506 | +125.4% |
| Suppliers | 440/4 | €29,114 | €65,620 | +€36,506 | +125.4% |
| Taxes, remuneration and social security | 45 | €7,495 | €10,346 | +€2,851 | +38.0% |
| Taxes | 450/3 | €7,495 | €7,846 | +€351 | +4.7% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €77,822 | €70,179 | -€7,643 | -9.8% |
| Accrued charges and deferred income | 492/3 | €3,306 | €3,673 | +€366 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,961 | €8,222 | +€261 | +3.3% |
| Other operating charges | 640/8 | €1,316 | €1,264 | -€53 | -4.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €19,463 | €26,983 | +€7,519 | +38.6% |
| Operating profit (loss) | 9901 | €10,186 | €17,497 | +€7,311 | +71.8% |
| Financial income | 75/76B | €0 | €16 | +€16 | +159600.0% |
| Recurring financial income | 75 | €0 | €16 | +€16 | +159600.0% |
| Financial charges | 65/66B | €4,971 | €5,434 | +€463 | +9.3% |
| Recurring financial charges | 65 | €4,971 | €5,434 | +€463 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | €5,215 | €12,079 | +€6,864 | +131.6% |
| Income taxes | 67/77 | €2,003 | €4,194 | +€2,191 | +109.4% |
| Profit (loss) for the period | 9904 | €3,212 | €7,885 | +€4,673 | +145.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,212 | €7,885 | +€4,673 | +145.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.