Lumipa: 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.
Lumipa
Largest movements
- Cash +€156,309
up €156,309 (+592.6%), from €26,377 to €182,685
mainly Other debts (+€185,000) and Net result for the year (+€2,338)
- Stocks and contracts +€31,162
new in 2025: €31,162
- Other debts +€185,000
new in 2025: €185,000
- Financial charges -€6,860
down €6,860 (-97.8%), from €7,014 to €154
- Financial income -€3,603
down €3,603 (-53.7%), from €6,712 to €3,109
- Taxes +€230
new in 2025: €230
- Gross operating margin +€179
up €179 (+31.6%), from -€566 to -€387
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 | €257,617 | €444,955 | +€187,338 | +72.7% |
| Current assets | 29/58 | €257,617 | €444,955 | +€187,338 | +72.7% |
| Stocks and contracts in progress | 3 | - | €31,162 | +€31,162 | |
| Stocks | 30/36 | - | €31,162 | +€31,162 | |
| Amounts receivable within one year | 40/41 | €836 | €703 | -€133 | -15.9% |
| Other amounts receivable | 41 | €836 | €703 | -€133 | -15.9% |
| Current investments | 50/53 | €230,405 | €230,405 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €26,377 | €182,685 | +€156,309 | +592.6% |
| Total equity and liabilities | 10/49 | €257,617 | €444,955 | +€187,338 | +72.7% |
| Equity | 10/15 | €257,617 | €259,955 | +€2,338 | +0.9% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €100,000 | €102,300 | +€2,300 | +2.3% |
| Non-distributable reserves | 130/1 | €7,000 | €7,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €93,000 | €95,300 | +€2,300 | +2.5% |
| Profit (loss) carried forward | 14 | €7,617 | €7,655 | +€38 | +0.5% |
| Amounts payable | 17/49 | - | €185,000 | +€185,000 | |
| Amounts payable within one year | 42/48 | - | €185,000 | +€185,000 | |
| Other amounts payable | 47/48 | - | €185,000 | +€185,000 | |
| Gross operating margin | 9900 | -€566 | -€387 | +€179 | +31.6% |
| Operating profit (loss) | 9901 | -€566 | -€387 | +€179 | +31.6% |
| Financial income | 75/76B | €6,712 | €3,109 | -€3,603 | -53.7% |
| Recurring financial income | 75 | €6,712 | €3,109 | -€3,603 | -53.7% |
| Financial charges | 65/66B | €7,014 | €154 | -€6,860 | -97.8% |
| Recurring financial charges | 65 | €7,014 | €154 | -€6,860 | -97.8% |
| Profit (loss) for the period before taxes | 9903 | -€868 | €2,568 | +€3,436 | |
| Income taxes | 67/77 | - | €230 | +€230 | |
| Profit (loss) for the period | 9904 | -€868 | €2,338 | +€3,206 | |
| Profit (loss) for the period to be appropriated | 9905 | -€868 | €2,338 | +€3,206 |
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 7 October 2026 via checked.be.