Lummerzheim & Co: 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
Lummerzheim & Co
NACE 68.122, Development of non-residential building projects
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€4.0m
2024 · €567,325+€3.5m
Equity
€10.2m
2024 · €6.4m+€3.8m
Cash
-
2024 · €72,533-€72,533
Balance sheet total
€11.5m
2024 · €7.6m+€3.9m
Largest movements
Assets
- Receivables within one year +€4.7m
up €4.7m (+69.3%), from €6.8m to €11.5m
- Tangible fixed assets -€763,314
down €763,314 (-100%), from €763,314 to €0
Equity and liabilities
- Profit (loss) carried forward +€3.8m
up €3.8m, from -€3.4m to €480,761
- Reserves +€202,189
up €202,189 (+6.8%), from €3.0m to €3.2m
of which Non-distributable reserves: +€202,189
- Revaluation surpluses -€195,516
no longer reported in 2025 (was €195,516)
Income statement
- Gross operating margin +€4.1m
up €4.1m (+1,294%), from €319,573 to €4.5m
- Taxes +€720,000
new in 2025: €720,000
- Depreciation -€126,994
no longer reported in 2025 (was €126,994)
- Provisions +€106,643
up €106,643 (+83.3%), from -€128,063 to -€21,419
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
€567,325
Gross operating margin
+€4.1m
Depreciation
+€126,994
Provisions
-€106,643
Other operating charges
-€818
Financial income
+€28,910
Financial charges
+€13,896
Taxes
-€720,000
Result 2025
€4.0m
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
-€640,332
Investment
+€763,314
Financing
-€195,516
Cash 2024
€72,533
From operations (derived)
-€640,332
Net result for the year
+€4.0m
Receivables within one year
-€4.7m
Smaller working-capital items
+€14,258
Provisions
-€21,419
Tax, wage and social debts
+€20,000
Investment (derived)
+€763,314
Investment in fixed assets (net)
+€763,314
Financing
-€195,516
Contributions, distributions and other
-€195,516
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,619,192 | €11,472,312 | +€3.9m | +50.6% |
| Fixed assets | 21/28 | €763,314 | €0 | -€763,314 | -100% |
| Tangible fixed assets | 22/27 | €763,314 | €0 | -€763,314 | -100% |
| Leasing and similar rights | 25 | €763,314 | €0 | -€763,314 | -100% |
| Current assets | 29/58 | €6,855,878 | €11,472,312 | +€4.6m | +67.3% |
| Amounts receivable within one year | 40/41 | €6,775,357 | €11,472,312 | +€4.7m | +69.3% |
| Other amounts receivable | 41 | €6,775,357 | €11,472,312 | +€4.7m | +69.3% |
| Cash at bank and in hand | 54/58 | €72,533 | - | -€72,533 | |
| Deferred charges and accrued income | 490/1 | €7,989 | - | -€7,989 | |
| Total equity and liabilities | 10/49 | €7,619,192 | €11,472,312 | +€3.9m | +50.6% |
| Equity | 10/15 | €6,392,619 | €10,240,889 | +€3.8m | +60.2% |
| Contributions | 10/11 | €6,569,422 | €6,569,422 | = | 0.0% |
| Capital | 10 | €5,736,500 | €5,736,500 | = | 0.0% |
| Issued capital | 100 | €5,736,500 | €5,736,500 | = | 0.0% |
| Contributions outside capital | 11 | €832,922 | €832,922 | = | 0.0% |
| Share premium | 1100/10 | €832,922 | €832,922 | = | 0.0% |
| Revaluation surpluses | 12 | €195,516 | - | -€195,516 | |
| Reserves | 13 | €2,988,516 | €3,190,706 | +€202,189 | +6.8% |
| Non-distributable reserves | 130/1 | €63,404 | €265,594 | +€202,189 | +319% |
| Legal reserve | 130 | €63,404 | €265,594 | +€202,189 | +319% |
| Tax-exempt reserves | 132 | €259,352 | €259,352 | = | 0.0% |
| Distributable reserves | 133 | €2,665,760 | €2,665,760 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,360,835 | €480,761 | +€3.8m | |
| Provisions and deferred taxes | 16 | €1,212,865 | €1,191,446 | -€21,419 | -1.8% |
| Provisions for liabilities and charges | 160/5 | €1,212,865 | €1,191,446 | -€21,419 | -1.8% |
| Major repairs and maintenance | 162 | €7,500 | €7,500 | = | 0.0% |
| Environmental obligations | 163 | €1,205,365 | €1,183,946 | -€21,419 | -1.8% |
| Amounts payable | 17/49 | €13,708 | €39,977 | +€26,269 | +192% |
| Amounts payable within one year | 42/48 | €13,708 | €39,977 | +€26,269 | +192% |
| Trade debts | 44 | €13,708 | €19,977 | +€6,269 | +45.7% |
| Suppliers | 440/4 | €13,708 | €19,977 | +€6,269 | +45.7% |
| Taxes, remuneration and social security | 45 | - | €20,000 | +€20,000 | |
| Taxes | 450/3 | - | €20,000 | +€20,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €126,994 | - | -€126,994 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€128,063 | -€21,419 | +€106,643 | +83.3% |
| Other operating charges | 640/8 | €25,752 | €26,570 | +€818 | +3.2% |
| Gross operating margin | 9900 | €319,573 | €4,453,694 | +€4.1m | +1,294% |
| Operating profit (loss) | 9901 | €294,889 | €4,448,543 | +€4.2m | +1,409% |
| Financial income | 75/76B | €290,741 | €319,652 | +€28,910 | +9.9% |
| Recurring financial income | 75 | €290,741 | €319,652 | +€28,910 | +9.9% |
| Financial charges | 65/66B | €18,305 | €4,410 | -€13,896 | -75.9% |
| Recurring financial charges | 65 | €18,305 | €4,410 | -€13,896 | -75.9% |
| Profit (loss) for the period before taxes | 9903 | €567,325 | €4,763,785 | +€4.2m | +740% |
| Income taxes | 67/77 | - | €720,000 | +€720,000 | |
| Profit (loss) for the period | 9904 | €567,325 | €4,043,785 | +€3.5m | +613% |
| Profit (loss) for the period to be appropriated | 9905 | €567,325 | €4,043,785 | +€3.5m | +613% |
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 18 October 2026 via checked.be.