LUMIORA: 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.
LUMIORA
Largest movements
- Cash +€14,953
up €14,953 (+42.6%), from €35,084 to €50,037
mainly Net result for the year (+€28,331) and Tax, wage and social debts (+€5,787)
- Receivables within one year +€14,661
new in 2025: €14,661
of which Trade receivables: +€8,748
- Deferred charges and accrued income +€4,092
up €4,092 (+128.3%), from €3,190 to €7,282
- Tangible fixed assets +€2,700
new in 2025: €2,700
- Reserves +€28,331
up €28,331 (+142.1%), from €19,934 to €48,265
- Tax, wage and social debts +€5,787
up €5,787 (+53.9%), from €10,742 to €16,528
- Trade debts +€2,361
up €2,361 (+93.5%), from €2,525 to €4,886
- Gross operating margin +€10,904
up €10,904 (+41.4%), from €26,309 to €37,214
- Taxes +€2,027
up €2,027 (+34.5%), from €5,870 to €7,897
- Depreciation +€588
new in 2025: €588
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 | €38,274 | €74,680 | +€36,406 | +95.1% |
| Fixed assets | 21/28 | - | €2,700 | +€2,700 | |
| Tangible fixed assets | 22/27 | - | €2,700 | +€2,700 | |
| Furniture and vehicles | 24 | - | €2,700 | +€2,700 | |
| Current assets | 29/58 | €38,274 | €71,980 | +€33,706 | +88.1% |
| Amounts receivable within one year | 40/41 | - | €14,661 | +€14,661 | |
| Trade receivables | 40 | - | €8,748 | +€8,748 | |
| Other amounts receivable | 41 | - | €5,913 | +€5,913 | |
| Cash at bank and in hand | 54/58 | €35,084 | €50,037 | +€14,953 | +42.6% |
| Deferred charges and accrued income | 490/1 | €3,190 | €7,282 | +€4,092 | +128.3% |
| Total equity and liabilities | 10/49 | €38,274 | €74,680 | +€36,406 | +95.1% |
| Equity | 10/15 | €24,934 | €53,265 | +€28,331 | +113.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €19,934 | €48,265 | +€28,331 | +142.1% |
| Distributable reserves | 133 | €19,934 | €48,265 | +€28,331 | +142.1% |
| Amounts payable | 17/49 | €13,339 | €21,414 | +€8,075 | +60.5% |
| Amounts payable within one year | 42/48 | €13,339 | €21,414 | +€8,075 | +60.5% |
| Trade debts | 44 | €2,525 | €4,886 | +€2,361 | +93.5% |
| Suppliers | 440/4 | €2,525 | €4,886 | +€2,361 | +93.5% |
| Taxes, remuneration and social security | 45 | €10,742 | €16,528 | +€5,787 | +53.9% |
| Taxes | 450/3 | €10,742 | €16,528 | +€5,787 | +53.9% |
| Other amounts payable | 47/48 | €72 | - | -€72 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €588 | +€588 | |
| Other operating charges | 640/8 | €499 | €400 | -€100 | -19.9% |
| Gross operating margin | 9900 | €26,309 | €37,214 | +€10,904 | +41.4% |
| Operating profit (loss) | 9901 | €25,810 | €36,226 | +€10,415 | +40.4% |
| Financial income | 75/76B | €10 | €160 | +€150 | +1502.4% |
| Recurring financial income | 75 | €10 | €160 | +€150 | +1502.4% |
| Financial charges | 65/66B | €16 | €157 | +€142 | +909.4% |
| Recurring financial charges | 65 | €16 | €157 | +€142 | +909.4% |
| Profit (loss) for the period before taxes | 9903 | €25,805 | €36,228 | +€10,424 | +40.4% |
| Income taxes | 67/77 | €5,870 | €7,897 | +€2,027 | +34.5% |
| Profit (loss) for the period | 9904 | €19,934 | €28,331 | +€8,397 | +42.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,934 | €28,331 | +€8,397 | +42.1% |
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 12 October 2026 via checked.be.