Lumis: 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.
Lumis
Largest movements
- Current investments -€133,834
down €133,834 (-80.5%), from €166,171 to €32,337
- Tangible fixed assets +€4,907
up €4,907 (+245%), from €1,999 to €6,906
of which Furniture and vehicles: +€2,609
- Reserves -€156,475
down €156,475 (-69.3%), from €225,820 to €69,345
- Tax, wage and social debts +€27,493
up €27,493 (+151%), from €18,251 to €45,744
- Gross operating margin -€36,429
down €36,429 (-34.5%), from €105,610 to €69,182
- Financial income +€13,898
up €13,898 (+410%), from €3,388 to €17,285
- Taxes -€8,214
down €8,214 (-34.4%), from €23,870 to €15,656
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 | €251,564 | €121,654 | -€129,910 | -51.6% |
| Fixed assets | 21/28 | €1,999 | €6,906 | +€4,907 | +245% |
| Tangible fixed assets | 22/27 | €1,999 | €6,906 | +€4,907 | +245% |
| Furniture and vehicles | 24 | €545 | €3,153 | +€2,609 | +479% |
| Other tangible fixed assets | 26 | €1,455 | €3,753 | +€2,298 | +158% |
| Current assets | 29/58 | €249,565 | €114,748 | -€134,817 | -54.0% |
| Amounts receivable after more than one year | 29 | €25,317 | €23,722 | -€1,595 | -6.3% |
| Other amounts receivable | 291 | €25,317 | €23,722 | -€1,595 | -6.3% |
| Amounts receivable within one year | 40/41 | €21,866 | €20,897 | -€969 | -4.4% |
| Trade receivables | 40 | €21,866 | €20,897 | -€969 | -4.4% |
| Current investments | 50/53 | €166,171 | €32,337 | -€133,834 | -80.5% |
| Cash at bank and in hand | 54/58 | €35,181 | €36,646 | +€1,466 | +4.2% |
| Deferred charges and accrued income | 490/1 | €1,030 | €1,145 | +€115 | +11.1% |
| Total equity and liabilities | 10/49 | €251,564 | €121,654 | -€129,910 | -51.6% |
| Equity | 10/15 | €227,820 | €71,345 | -€156,475 | -68.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €225,820 | €69,345 | -€156,475 | -69.3% |
| Distributable reserves | 133 | €225,820 | €69,345 | -€156,475 | -69.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €23,744 | €50,308 | +€26,564 | +112% |
| Amounts payable within one year | 42/48 | €23,744 | €50,308 | +€26,564 | +112% |
| Trade debts | 44 | €5,493 | €4,564 | -€929 | -16.9% |
| Suppliers | 440/4 | €5,493 | €4,564 | -€929 | -16.9% |
| Taxes, remuneration and social security | 45 | €18,251 | €45,744 | +€27,493 | +151% |
| Taxes | 450/3 | €18,251 | €45,744 | +€27,493 | +151% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €404 | €1,168 | +€765 | +190% |
| Other operating charges | 640/8 | €632 | €897 | +€265 | +42.0% |
| Gross operating margin | 9900 | €105,610 | €69,182 | -€36,429 | -34.5% |
| Operating profit (loss) | 9901 | €104,575 | €67,116 | -€37,459 | -35.8% |
| Financial income | 75/76B | €3,388 | €17,285 | +€13,898 | +410% |
| Recurring financial income | 75 | €3,388 | €17,285 | +€13,898 | +410% |
| Financial charges | 65/66B | €940 | €221 | -€720 | -76.5% |
| Recurring financial charges | 65 | €940 | €221 | -€720 | -76.5% |
| Profit (loss) for the period before taxes | 9903 | €107,023 | €84,181 | -€22,842 | -21.3% |
| Income taxes | 67/77 | €23,870 | €15,656 | -€8,214 | -34.4% |
| Profit (loss) for the period | 9904 | €83,153 | €68,525 | -€14,627 | -17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €83,153 | €68,525 | -€14,627 | -17.6% |
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 21 October 2026 via checked.be.