LUMO BOUW: 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.
LUMO BOUW
Largest movements
- Tangible fixed assets +€137,803
up €137,803 (+17.8%), from €775,287 to €913,090
of which Land and buildings: +€223,316
- Cash -€16,919
down €16,919 (-89.0%), from €19,009 to €2,090
mainly Trade debts (-€667,965) and Investment in fixed assets (net) (-€184,391)
- Debts after one year +€670,033
up €670,033 (+1009.4%), from €66,379 to €736,412
- Trade debts -€667,965
down €667,965 (-99.5%), from €671,175 to €3,210
- Other debts +€166,154
up €166,154 (+247.6%), from €67,102 to €233,256
- Profit (loss) carried forward -€26,529
down €26,529 (-40.8%), from -€64,970 to -€91,499
- Current portion of long-term debt -€21,475
down €21,475 (-41.6%), from €51,610 to €30,135
- Gross operating margin +€54,557
up €54,557, from -€5,464 to €49,093
- Depreciation +€32,152
up €32,152 (+222.7%), from €14,436 to €46,588
- Financial charges -€11,665
down €11,665 (-29.0%), from €40,272 to €28,607
- Other operating charges -€1,089
down €1,089 (-22.7%), from €4,798 to €3,709
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 | €794,296 | €915,180 | +€120,884 | +15.2% |
| Fixed assets | 21/28 | €775,287 | €913,090 | +€137,803 | +17.8% |
| Tangible fixed assets | 22/27 | €775,287 | €913,090 | +€137,803 | +17.8% |
| Land and buildings | 22 | €689,774 | €913,090 | +€223,316 | +32.4% |
| Assets under construction and advance payments | 27 | €85,513 | - | -€85,513 | |
| Current assets | 29/58 | €19,009 | €2,090 | -€16,919 | -89.0% |
| Cash at bank and in hand | 54/58 | €19,009 | €2,090 | -€16,919 | -89.0% |
| Total equity and liabilities | 10/49 | €794,296 | €915,180 | +€120,884 | +15.2% |
| Equity | 10/15 | -€61,970 | -€88,499 | -€26,529 | -42.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,970 | -€91,499 | -€26,529 | -40.8% |
| Amounts payable | 17/49 | €856,266 | €1,003,679 | +€147,413 | +17.2% |
| Amounts payable after more than one year | 17 | €66,379 | €736,412 | +€670,033 | +1009.4% |
| Financial debts | 170/4 | €66,379 | €736,412 | +€670,033 | +1009.4% |
| Amounts payable within one year | 42/48 | €789,887 | €266,601 | -€523,286 | -66.2% |
| Current portion of amounts payable after more than one year | 42 | €51,610 | €30,135 | -€21,475 | -41.6% |
| Trade debts | 44 | €671,175 | €3,210 | -€667,965 | -99.5% |
| Suppliers | 440/4 | €671,175 | €3,210 | -€667,965 | -99.5% |
| Other amounts payable | 47/48 | €67,102 | €233,256 | +€166,154 | +247.6% |
| Accrued charges and deferred income | 492/3 | - | €666 | +€666 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,436 | €46,588 | +€32,152 | +222.7% |
| Other operating charges | 640/8 | €4,798 | €3,709 | -€1,089 | -22.7% |
| Gross operating margin | 9900 | -€5,464 | €49,093 | +€54,557 | |
| Operating profit (loss) | 9901 | -€24,698 | -€1,204 | +€23,494 | +95.1% |
| Financial charges | 65/66B | €40,272 | €28,607 | -€11,665 | -29.0% |
| Recurring financial charges | 65 | €40,272 | €28,607 | -€11,665 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | -€64,970 | -€29,811 | +€35,159 | +54.1% |
| Profit (loss) for the period | 9904 | -€64,970 | -€29,811 | +€35,159 | +54.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€64,970 | -€29,811 | +€35,159 | +54.1% |
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 9 October 2026 via checked.be.