LUMIT: 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.
LUMIT
Largest movements
- Tangible fixed assets +€9,686
up €9,686 (+1872.5%), from €517 to €10,204
of which Furniture and vehicles: +€5,947
- Receivables within one year -€8,936
down €8,936 (-18.2%), from €49,013 to €40,076
of which Other amounts receivable: -€11,872
- Cash +€2,741
up €2,741 (+14.7%), from €18,673 to €21,414
mainly Other debts (+€19,323) and Net result for the year (+€18,937)
- Deferred charges and accrued income -€1,950
down €1,950 (-70.6%), from €2,763 to €812
- Reserves -€29,330
down €29,330 (-37.2%), from €78,941 to €49,611
- Other debts +€19,323
new in 2025: €19,323
- Profit (loss) carried forward +€9,664
no longer reported in 2025 (was -€9,664)
- Tax, wage and social debts +€2,250
new in 2025: €2,250
- Gross operating margin +€24,730
up €24,730 (+519.0%), from €4,765 to €29,495
- Other operating charges -€10,493
down €10,493 (-94.1%), from €11,148 to €654
- Taxes +€4,487
up €4,487 (+2350.8%), from €191 to €4,678
- Depreciation +€1,200
up €1,200 (+120.1%), from €998 to €2,198
- Financial charges +€576
up €576 (+23.5%), from €2,451 to €3,027
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 | €70,966 | €72,507 | +€1,541 | +2.2% |
| Fixed assets | 21/28 | €517 | €10,204 | +€9,686 | +1872.5% |
| Tangible fixed assets | 22/27 | €517 | €10,204 | +€9,686 | +1872.5% |
| Plant, machinery and equipment | 23 | €517 | - | -€517 | |
| Furniture and vehicles | 24 | - | €5,947 | +€5,947 | |
| Other tangible fixed assets | 26 | - | €4,257 | +€4,257 | |
| Current assets | 29/58 | €70,448 | €62,303 | -€8,145 | -11.6% |
| Amounts receivable within one year | 40/41 | €49,013 | €40,076 | -€8,936 | -18.2% |
| Trade receivables | 40 | €23,926 | €26,862 | +€2,936 | +12.3% |
| Other amounts receivable | 41 | €25,087 | €13,214 | -€11,872 | -47.3% |
| Cash at bank and in hand | 54/58 | €18,673 | €21,414 | +€2,741 | +14.7% |
| Deferred charges and accrued income | 490/1 | €2,763 | €812 | -€1,950 | -70.6% |
| Total equity and liabilities | 10/49 | €70,966 | €72,507 | +€1,541 | +2.2% |
| Equity | 10/15 | €69,277 | €49,611 | -€19,667 | -28.4% |
| Reserves | 13 | €78,941 | €49,611 | -€29,330 | -37.2% |
| Distributable reserves | 133 | €78,941 | €49,611 | -€29,330 | -37.2% |
| Profit (loss) carried forward | 14 | -€9,664 | - | +€9,664 | |
| Amounts payable | 17/49 | €1,688 | €22,896 | +€21,208 | +1256.0% |
| Amounts payable within one year | 42/48 | €1,688 | €22,896 | +€21,208 | +1256.0% |
| Trade debts | 44 | €1,688 | €1,324 | -€365 | -21.6% |
| Suppliers | 440/4 | €1,688 | €1,324 | -€365 | -21.6% |
| Taxes, remuneration and social security | 45 | - | €2,250 | +€2,250 | |
| Taxes | 450/3 | - | €2,250 | +€2,250 | |
| Other amounts payable | 47/48 | - | €19,323 | +€19,323 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €998 | €2,198 | +€1,200 | +120.1% |
| Other operating charges | 640/8 | €11,148 | €654 | -€10,493 | -94.1% |
| Gross operating margin | 9900 | €4,765 | €29,495 | +€24,730 | +519.0% |
| Operating profit (loss) | 9901 | -€7,381 | €26,642 | +€34,024 | |
| Financial income | 75/76B | €359 | €0 | -€359 | -100.0% |
| Recurring financial income | 75 | €359 | €0 | -€359 | -100.0% |
| Financial charges | 65/66B | €2,451 | €3,027 | +€576 | +23.5% |
| Recurring financial charges | 65 | €2,451 | €3,027 | +€576 | +23.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,473 | €23,615 | +€33,088 | |
| Income taxes | 67/77 | €191 | €4,678 | +€4,487 | +2350.8% |
| Profit (loss) for the period | 9904 | -€9,664 | €18,937 | +€28,601 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,664 | €18,937 | +€28,601 |
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.