Lumipas: 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.
Lumipas
Largest movements
- Tangible fixed assets +€19,532
new in 2025: €19,532
of which Furniture and vehicles: +€14,305
- Stocks and contracts +€17,358
new in 2025: €17,358
- Cash +€13,205
up €13,205 (+244.3%), from €5,405 to €18,610
mainly Net result for the year (+€28,058) and Other debts (+€14,068)
- Receivables within one year -€11,874
down €11,874 (-88.9%), from €13,355 to €1,481
of which Trade receivables: -€11,276
- Intangible fixed assets +€8,488
new in 2025: €8,488
- Reserves +€28,058
up €28,058 (+331.6%), from €8,461 to €36,519
- Other debts +€14,068
up €14,068 (+717.7%), from €1,960 to €16,028
- Tax, wage and social debts +€5,163
up €5,163 (+180.5%), from €2,860 to €8,023
- Gross operating margin +€37,963
up €37,963 (+324.1%), from €11,714 to €49,677
- Depreciation +€11,080
new in 2025: €11,080
- Taxes +€6,817
up €6,817 (+238.4%), from €2,860 to €9,677
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 | €18,760 | €66,085 | +€47,325 | +252.3% |
| Fixed assets | 21/28 | - | €28,020 | +€28,020 | |
| Intangible fixed assets | 21 | - | €8,488 | +€8,488 | |
| Tangible fixed assets | 22/27 | - | €19,532 | +€19,532 | |
| Plant, machinery and equipment | 23 | - | €2,767 | +€2,767 | |
| Furniture and vehicles | 24 | - | €14,305 | +€14,305 | |
| Other tangible fixed assets | 26 | - | €2,460 | +€2,460 | |
| Current assets | 29/58 | €18,760 | €38,065 | +€19,305 | +102.9% |
| Stocks and contracts in progress | 3 | - | €17,358 | +€17,358 | |
| Stocks | 30/36 | - | €17,358 | +€17,358 | |
| Amounts receivable within one year | 40/41 | €13,355 | €1,481 | -€11,874 | -88.9% |
| Trade receivables | 40 | €12,753 | €1,477 | -€11,276 | -88.4% |
| Other amounts receivable | 41 | €602 | €4 | -€598 | -99.4% |
| Cash at bank and in hand | 54/58 | €5,405 | €18,610 | +€13,205 | +244.3% |
| Deferred charges and accrued income | 490/1 | - | €617 | +€617 | |
| Total equity and liabilities | 10/49 | €18,760 | €66,085 | +€47,325 | +252.3% |
| Equity | 10/15 | €13,461 | €41,519 | +€28,058 | +208.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €8,461 | €36,519 | +€28,058 | +331.6% |
| Distributable reserves | 133 | €8,461 | €36,519 | +€28,058 | +331.6% |
| Amounts payable | 17/49 | €5,299 | €24,566 | +€19,267 | +363.6% |
| Amounts payable within one year | 42/48 | €5,299 | €24,566 | +€19,267 | +363.6% |
| Trade debts | 44 | €479 | €516 | +€37 | +7.7% |
| Suppliers | 440/4 | €479 | €516 | +€37 | +7.7% |
| Taxes, remuneration and social security | 45 | €2,860 | €8,023 | +€5,163 | +180.5% |
| Taxes | 450/3 | €2,860 | €8,023 | +€5,163 | +180.5% |
| Other amounts payable | 47/48 | €1,960 | €16,028 | +€14,068 | +717.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €11,080 | +€11,080 | |
| Other operating charges | 640/8 | €387 | €592 | +€205 | +52.9% |
| Gross operating margin | 9900 | €11,714 | €49,677 | +€37,963 | +324.1% |
| Operating profit (loss) | 9901 | €11,327 | €38,005 | +€26,678 | +235.5% |
| Financial charges | 65/66B | €6 | €270 | +€264 | +4290.7% |
| Recurring financial charges | 65 | €6 | €270 | +€264 | +4290.7% |
| Profit (loss) for the period before taxes | 9903 | €11,321 | €37,735 | +€26,414 | +233.3% |
| Income taxes | 67/77 | €2,860 | €9,677 | +€6,817 | +238.4% |
| Profit (loss) for the period | 9904 | €8,461 | €28,058 | +€19,596 | +231.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,461 | €28,058 | +€19,596 | +231.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.