LUMIVET: 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.
What changed
LUMIVET
NACE 75.000, Veterinary services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€9,493
2024 · €9,952-€459
Equity
€31,902
2024 · €22,409+€9,493
Cash
€10,955
2024 · €9,949+€1,006
Balance sheet total
€296,039
2024 · €300,117-€4,078
Largest movements
Assets
- Tangible fixed assets -€10,858
down €10,858 (-4.3%), from €249,923 to €239,065
of which Land and buildings: -€10,053
- Current investments +€5,272
up €5,272 (+14.0%), from €37,569 to €42,841
Equity and liabilities
- Debts after one year -€13,577
down €13,577 (-6.2%), from €219,942 to €206,365
of which Financial debts: -€13,577
- Profit (loss) carried forward +€9,493
up €9,493 (+61.7%), from €15,384 to €24,877
- Trade debts -€3,133
down €3,133 (-41.0%), from €7,637 to €4,504
Income statement
- Turnover -€1,080
down €1,080 (-1.0%), from €105,965 to €104,885
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.
Result 2024
€9,952
Gross operating margin
-€629
Depreciation
+€1
Other operating charges
-€73
Financial income
+€43
Financial charges
+€279
Taxes
-€80
Result 2025
€9,493
raises the resultlowers the result
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.
From operations
+€19,514
Investment
-€5,272
Financing
-€13,236
Cash 2024
€9,949
From operations (derived)
+€19,514
Net result for the year
+€9,493
Depreciation
+€10,858
Stocks and contracts
-€79
Receivables within one year
-€95
Deferred charges and accrued income
-€328
Trade debts
-€3,133
Tax, wage and social debts
+€2,776
Other debts
+€44
Accrued charges and deferred income
-€22
Investment (derived)
-€5,272
Current investments
-€5,272
Financing
-€13,236
Debts after one year
-€13,577
Current portion of long-term debt
+€341
Cash 2025
€10,955
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €300,117 | €296,039 | -€4,078 | -1.4% |
| Fixed assets | 21/28 | €250,116 | €239,258 | -€10,858 | -4.3% |
| Tangible fixed assets | 22/27 | €249,923 | €239,065 | -€10,858 | -4.3% |
| Land and buildings | 22 | €247,964 | €237,911 | -€10,053 | -4.1% |
| Plant, machinery and equipment | 23 | €1,959 | €1,154 | -€805 | -41.1% |
| Financial fixed assets | 28 | €193 | €193 | = | 0.0% |
| Current assets | 29/58 | €50,001 | €56,781 | +€6,780 | +13.6% |
| Stocks and contracts in progress | 3 | €404 | €483 | +€79 | +19.6% |
| Stocks | 30/36 | €404 | €483 | +€79 | +19.6% |
| Amounts receivable within one year | 40/41 | €160 | €255 | +€95 | +59.4% |
| Trade receivables | 40 | €160 | €255 | +€95 | +59.4% |
| Current investments | 50/53 | €37,569 | €42,841 | +€5,272 | +14.0% |
| Cash at bank and in hand | 54/58 | €9,949 | €10,955 | +€1,006 | +10.1% |
| Deferred charges and accrued income | 490/1 | €1,919 | €2,247 | +€328 | +17.1% |
| Total equity and liabilities | 10/49 | €300,117 | €296,039 | -€4,078 | -1.4% |
| Equity | 10/15 | €22,409 | €31,902 | +€9,493 | +42.4% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €828 | €828 | = | 0.0% |
| Non-distributable reserves | 130/1 | €828 | €828 | = | 0.0% |
| Reserves not available under the articles | 1311 | €828 | €828 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,384 | €24,877 | +€9,493 | +61.7% |
| Amounts payable | 17/49 | €277,708 | €264,137 | -€13,571 | -4.9% |
| Amounts payable after more than one year | 17 | €219,942 | €206,365 | -€13,577 | -6.2% |
| Financial debts | 170/4 | €175,688 | €162,111 | -€13,577 | -7.7% |
| Other amounts payable | 178/9 | €44,254 | €44,254 | = | 0.0% |
| Amounts payable within one year | 42/48 | €57,246 | €57,274 | +€28 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €14,353 | €14,694 | +€341 | +2.4% |
| Trade debts | 44 | €7,637 | €4,504 | -€3,133 | -41.0% |
| Suppliers | 440/4 | €7,637 | €4,504 | -€3,133 | -41.0% |
| Taxes, remuneration and social security | 45 | €29,434 | €32,210 | +€2,776 | +9.4% |
| Taxes | 450/3 | €7,430 | €10,413 | +€2,983 | +40.1% |
| Remuneration and social security | 454/9 | €22,004 | €21,797 | -€207 | -0.9% |
| Other amounts payable | 47/48 | €5,822 | €5,866 | +€44 | +0.8% |
| Accrued charges and deferred income | 492/3 | €520 | €498 | -€22 | -4.2% |
| Turnover | 70 | €105,965 | €104,885 | -€1,080 | -1.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €75,029 | €74,578 | -€451 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,859 | €10,858 | -€1 | 0.0% |
| Other operating charges | 640/8 | €2,413 | €2,486 | +€73 | +3.0% |
| Gross operating margin | 9900 | €30,936 | €30,307 | -€629 | -2.0% |
| Operating profit (loss) | 9901 | €17,664 | €16,963 | -€701 | -4.0% |
| Financial income | 75/76B | €365 | €408 | +€43 | +11.8% |
| Recurring financial income | 75 | €365 | €408 | +€43 | +11.8% |
| Financial charges | 65/66B | €4,726 | €4,447 | -€279 | -5.9% |
| Recurring financial charges | 65 | €4,726 | €4,447 | -€279 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €13,303 | €12,924 | -€379 | -2.8% |
| Income taxes | 67/77 | €3,351 | €3,431 | +€80 | +2.4% |
| Profit (loss) for the period | 9904 | €9,952 | €9,493 | -€459 | -4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,952 | €9,493 | -€459 | -4.6% |
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 14 October 2026 via checked.be.