LUMITEC: 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.
LUMITEC
Largest movements
- Cash -€64,197
down €64,197 (-46.9%), from €136,983 to €72,787
mainly Tax, wage and social debts (-€36,819) and Net result for the year (-€30,004)
- Tangible fixed assets -€7,008
down €7,008 (-67.3%), from €10,411 to €3,403
- Deferred charges and accrued income +€5,147
up €5,147 (+3,433%), from €150 to €5,297
- Tax, wage and social debts -€36,819
down €36,819 (-99.6%), from €36,954 to €135
of which Taxes: -€36,819
- Profit (loss) carried forward -€30,004
new in 2026: -€30,004
- Other debts +€1,708
up €1,708 (+48.9%), from €3,496 to €5,203
- Gross operating margin -€117,034
down €117,034, from €95,652 to -€21,382
- Taxes -€24,730
down €24,730 (-99.5%), from €24,865 to €135
- Financial charges +€983
up €983 (+329%), from €299 to €1,282
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €147,544 | €82,556 | -€64,987 | -44.0% |
| Fixed assets | 21/28 | €10,411 | €3,403 | -€7,008 | -67.3% |
| Tangible fixed assets | 22/27 | €10,411 | €3,403 | -€7,008 | -67.3% |
| Furniture and vehicles | 24 | €10,411 | €3,403 | -€7,008 | -67.3% |
| Current assets | 29/58 | €137,133 | €79,153 | -€57,980 | -42.3% |
| Amounts receivable within one year | 40/41 | €0 | €1,070 | +€1,070 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | €1,070 | +€1,070 | |
| Cash at bank and in hand | 54/58 | €136,983 | €72,787 | -€64,197 | -46.9% |
| Deferred charges and accrued income | 490/1 | €150 | €5,297 | +€5,147 | +3,433% |
| Total equity and liabilities | 10/49 | €147,544 | €82,556 | -€64,987 | -44.0% |
| Equity | 10/15 | €105,963 | €75,959 | -€30,004 | -28.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €95,963 | €95,963 | = | 0.0% |
| Distributable reserves | 133 | €95,963 | €95,963 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€30,004 | -€30,004 | |
| Amounts payable | 17/49 | €41,580 | €6,597 | -€34,983 | -84.1% |
| Amounts payable within one year | 42/48 | €41,436 | €6,353 | -€35,083 | -84.7% |
| Trade debts | 44 | €987 | €1,015 | +€28 | +2.8% |
| Suppliers | 440/4 | €987 | €1,015 | +€28 | +2.8% |
| Taxes, remuneration and social security | 45 | €36,954 | €135 | -€36,819 | -99.6% |
| Taxes | 450/3 | €36,954 | €135 | -€36,819 | -99.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €3,496 | €5,203 | +€1,708 | +48.9% |
| Accrued charges and deferred income | 492/3 | €144 | €244 | +€100 | +69.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,278 | €7,008 | +€729 | +11.6% |
| Other operating charges | 640/8 | €191 | €197 | +€6 | +3.4% |
| Gross operating margin | 9900 | €95,652 | -€21,382 | -€117,034 | |
| Operating profit (loss) | 9901 | €89,183 | -€28,587 | -€117,770 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €299 | €1,282 | +€983 | +329% |
| Recurring financial charges | 65 | €299 | €1,282 | +€983 | +329% |
| Profit (loss) for the period before taxes | 9903 | €88,884 | -€29,869 | -€118,753 | |
| Income taxes | 67/77 | €24,865 | €135 | -€24,730 | -99.5% |
| Profit (loss) for the period | 9904 | €64,019 | -€30,004 | -€94,023 | |
| Profit (loss) for the period to be appropriated | 9905 | €64,019 | -€30,004 | -€94,023 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.