LUMMABARBERS: 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.
LUMMABARBERS
Largest movements
- Tangible fixed assets +€15,704
up €15,704 (+29.8%), from €52,665 to €68,369
of which Land and buildings: +€22,954
- Cash -€6,239
down €6,239 (-64.5%), from €9,667 to €3,429
mainly Investment in fixed assets (net) (-€28,665) and Net result for the year (-€22,742)
- Receivables within one year -€2,295
no longer reported in 2025 (was €2,295)
- Other debts +€30,415
up €30,415 (+54.9%), from €55,427 to €85,841
- Profit (loss) carried forward -€22,742
new in 2025: -€22,742
- Trade debts -€2,558
down €2,558 (-83.4%), from €3,067 to €509
- Tax, wage and social debts +€2,056
up €2,056 (+59.4%), from €3,459 to €5,514
- Gross operating margin -€14,279
down €14,279, from €9,142 to -€5,137
- Depreciation +€12,240
up €12,240 (+1,699%), from €721 to €12,961
- Taxes -€2,114
down €2,114 (-93.6%), from €2,259 to €144
- Staff costs +€1,459
up €1,459 (+91.4%), from €1,596 to €3,055
- Other operating charges -€1,374
down €1,374 (-86.7%), from €1,584 to €210
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 | €66,427 | €73,597 | +€7,170 | +10.8% |
| Fixed assets | 21/28 | €54,465 | €70,169 | +€15,704 | +28.8% |
| Tangible fixed assets | 22/27 | €52,665 | €68,369 | +€15,704 | +29.8% |
| Land and buildings | 22 | - | €22,954 | +€22,954 | |
| Plant, machinery and equipment | 23 | €1,949 | €1,500 | -€449 | -23.0% |
| Furniture and vehicles | 24 | €50,716 | €43,915 | -€6,801 | -13.4% |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €11,962 | €3,429 | -€8,533 | -71.3% |
| Amounts receivable within one year | 40/41 | €2,295 | - | -€2,295 | |
| Other amounts receivable | 41 | €2,295 | - | -€2,295 | |
| Cash at bank and in hand | 54/58 | €9,667 | €3,429 | -€6,239 | -64.5% |
| Total equity and liabilities | 10/49 | €66,427 | €73,597 | +€7,170 | +10.8% |
| Equity | 10/15 | €4,475 | -€18,267 | -€22,742 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €2,475 | €2,475 | = | 0.0% |
| Distributable reserves | 133 | €2,475 | €2,475 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€22,742 | -€22,742 | |
| Amounts payable | 17/49 | €61,952 | €91,865 | +€29,913 | +48.3% |
| Amounts payable within one year | 42/48 | €61,952 | €91,865 | +€29,913 | +48.3% |
| Trade debts | 44 | €3,067 | €509 | -€2,558 | -83.4% |
| Suppliers | 440/4 | €3,067 | €509 | -€2,558 | -83.4% |
| Taxes, remuneration and social security | 45 | €3,459 | €5,514 | +€2,056 | +59.4% |
| Taxes | 450/3 | €3,459 | €5,514 | +€2,056 | +59.4% |
| Other amounts payable | 47/48 | €55,427 | €85,841 | +€30,415 | +54.9% |
| Remuneration, social security and pensions | 62 | €1,596 | €3,055 | +€1,459 | +91.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €721 | €12,961 | +€12,240 | +1,699% |
| Other operating charges | 640/8 | €1,584 | €210 | -€1,374 | -86.7% |
| Gross operating margin | 9900 | €9,142 | -€5,137 | -€14,279 | |
| Operating profit (loss) | 9901 | €5,242 | -€21,363 | -€26,605 | |
| Financial income | 75/76B | €2 | €0 | -€2 | -98.6% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -98.6% |
| Financial charges | 65/66B | €511 | €1,235 | +€724 | +142% |
| Recurring financial charges | 65 | €511 | €1,235 | +€724 | +142% |
| Profit (loss) for the period before taxes | 9903 | €4,733 | -€22,598 | -€27,331 | |
| Income taxes | 67/77 | €2,259 | €144 | -€2,114 | -93.6% |
| Profit (loss) for the period | 9904 | €2,475 | -€22,742 | -€25,217 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,475 | -€22,742 | -€25,217 |
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 20 October 2026 via checked.be.