LUMIPRO: 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.
LUMIPRO
Largest movements
- Current investments +€316,099
up €316,099 (+166%), from €190,397 to €506,497
- Cash -€294,891
down €294,891 (-65.7%), from €449,171 to €154,280
mainly Current investments (-€316,099) and Contributions, distributions and other (-€71,921)
- Receivables within one year +€7,354
up €7,354 (+29.0%), from €25,316 to €32,670
of which Trade receivables: +€14,520
- Other debts -€64,164
down €64,164 (-98.1%), from €65,385 to €1,222
- Reserves +€60,349
up €60,349 (+10.3%), from €586,710 to €647,060
- Tax, wage and social debts +€19,675
up €19,675 (+119%), from €16,585 to €36,260
- Accrued charges and deferred income +€8,131
up €8,131 (+90.1%), from €9,029 to €17,159
- Gross operating margin +€32,204
up €32,204 (+18.8%), from €171,743 to €203,947
- Taxes +€16,820
up €16,820 (+34.4%), from €48,892 to €65,712
- Financial income -€6,144
down €6,144 (-100.0%), from €6,144 to €0
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 | €690,672 | €715,584 | +€24,912 | +3.6% |
| Fixed assets | 21/28 | €24,485 | €20,318 | -€4,167 | -17.0% |
| Tangible fixed assets | 22/27 | €24,485 | €20,318 | -€4,167 | -17.0% |
| Plant, machinery and equipment | 23 | €10,074 | €9,223 | -€851 | -8.4% |
| Furniture and vehicles | 24 | €14,411 | €11,095 | -€3,316 | -23.0% |
| Current assets | 29/58 | €666,187 | €695,266 | +€29,079 | +4.4% |
| Amounts receivable within one year | 40/41 | €25,316 | €32,670 | +€7,354 | +29.0% |
| Trade receivables | 40 | €18,150 | €32,670 | +€14,520 | +80.0% |
| Other amounts receivable | 41 | €7,166 | - | -€7,166 | |
| Current investments | 50/53 | €190,397 | €506,497 | +€316,099 | +166% |
| Cash at bank and in hand | 54/58 | €449,171 | €154,280 | -€294,891 | -65.7% |
| Deferred charges and accrued income | 490/1 | €1,302 | €1,819 | +€517 | +39.7% |
| Total equity and liabilities | 10/49 | €690,672 | €715,584 | +€24,912 | +3.6% |
| Equity | 10/15 | €599,110 | €659,460 | +€60,349 | +10.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €586,710 | €647,060 | +€60,349 | +10.3% |
| Distributable reserves | 133 | €586,710 | €647,060 | +€60,349 | +10.3% |
| Amounts payable | 17/49 | €91,562 | €56,125 | -€35,437 | -38.7% |
| Amounts payable within one year | 42/48 | €82,533 | €38,965 | -€43,568 | -52.8% |
| Trade debts | 44 | €563 | €1,484 | +€921 | +164% |
| Suppliers | 440/4 | €563 | €1,484 | +€921 | +164% |
| Taxes, remuneration and social security | 45 | €16,585 | €36,260 | +€19,675 | +119% |
| Taxes | 450/3 | €16,585 | €36,260 | +€19,675 | +119% |
| Other amounts payable | 47/48 | €65,385 | €1,222 | -€64,164 | -98.1% |
| Accrued charges and deferred income | 492/3 | €9,029 | €17,159 | +€8,131 | +90.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,572 | €5,412 | +€1,840 | +51.5% |
| Other operating charges | 640/8 | €401 | €456 | +€56 | +13.9% |
| Gross operating margin | 9900 | €171,743 | €203,947 | +€32,204 | +18.8% |
| Operating profit (loss) | 9901 | €167,771 | €198,078 | +€30,308 | +18.1% |
| Financial income | 75/76B | €6,144 | €0 | -€6,144 | -100.0% |
| Recurring financial income | 75 | €6,144 | €0 | -€6,144 | -100.0% |
| Financial charges | 65/66B | €529 | €97 | -€432 | -81.7% |
| Recurring financial charges | 65 | €529 | €97 | -€432 | -81.7% |
| Profit (loss) for the period before taxes | 9903 | €173,386 | €197,982 | +€24,596 | +14.2% |
| Income taxes | 67/77 | €48,892 | €65,712 | +€16,820 | +34.4% |
| Profit (loss) for the period | 9904 | €124,494 | €132,270 | +€7,776 | +6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €124,494 | €132,270 | +€7,776 | +6.2% |
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 18 October 2026 via checked.be.