Lumo Consult: 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 Consult
Largest movements
- Cash +€24,532
up €24,532 (+34.1%), from €71,948 to €96,479
mainly Net result for the year (+€44,042) and Other debts (+€28,902)
- Tangible fixed assets -€16,067
down €16,067 (-81.0%), from €19,839 to €3,773
- Receivables within one year +€11,034
up €11,034 (+158%), from €6,974 to €18,007
of which Trade receivables: +€11,843
- Other debts +€28,902
up €28,902 (+113%), from €25,627 to €54,530
- Current portion of long-term debt -€7,531
down €7,531 (-74.9%), from €10,052 to €2,521
- Tax, wage and social debts +€7,105
up €7,105, from €0 to €7,105
- Reserves -€6,220
down €6,220 (-10.4%), from €59,706 to €53,486
- Debts after one year -€2,521
down €2,521 (-100%), from €2,521 to €0
- Gross operating margin +€69,734
up €69,734, from -€1,565 to €68,169
- Taxes +€7,563
up €7,563 (+2,935%), from €258 to €7,820
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 | €99,580 | €118,870 | +€19,290 | +19.4% |
| Fixed assets | 21/28 | €19,839 | €3,773 | -€16,067 | -81.0% |
| Tangible fixed assets | 22/27 | €19,839 | €3,773 | -€16,067 | -81.0% |
| Furniture and vehicles | 24 | €19,839 | €3,773 | -€16,067 | -81.0% |
| Current assets | 29/58 | €79,740 | €115,097 | +€35,357 | +44.3% |
| Amounts receivable within one year | 40/41 | €6,974 | €18,007 | +€11,034 | +158% |
| Trade receivables | 40 | €0 | €11,843 | +€11,843 | |
| Other amounts receivable | 41 | €6,974 | €6,165 | -€809 | -11.6% |
| Cash at bank and in hand | 54/58 | €71,948 | €96,479 | +€24,532 | +34.1% |
| Deferred charges and accrued income | 490/1 | €819 | €611 | -€208 | -25.4% |
| Total equity and liabilities | 10/49 | €99,580 | €118,870 | +€19,290 | +19.4% |
| Equity | 10/15 | €60,706 | €54,486 | -€6,220 | -10.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €59,706 | €53,486 | -€6,220 | -10.4% |
| Distributable reserves | 133 | €59,706 | €53,486 | -€6,220 | -10.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €38,874 | €64,384 | +€25,510 | +65.6% |
| Amounts payable after more than one year | 17 | €2,521 | €0 | -€2,521 | -100% |
| Financial debts | 170/4 | €2,521 | €0 | -€2,521 | -100% |
| Amounts payable within one year | 42/48 | €36,138 | €64,384 | +€28,246 | +78.2% |
| Current portion of amounts payable after more than one year | 42 | €10,052 | €2,521 | -€7,531 | -74.9% |
| Financial debts | 43 | €0 | €16 | +€16 | |
| Credit institutions | 430/8 | €0 | €16 | +€16 | |
| Trade debts | 44 | €458 | €212 | -€247 | -53.8% |
| Suppliers | 440/4 | €458 | €212 | -€247 | -53.8% |
| Taxes, remuneration and social security | 45 | €0 | €7,105 | +€7,105 | |
| Taxes | 450/3 | €0 | €7,105 | +€7,105 | |
| Other amounts payable | 47/48 | €25,627 | €54,530 | +€28,902 | +113% |
| Accrued charges and deferred income | 492/3 | €215 | €0 | -€215 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,107 | €16,067 | -€40 | -0.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€1,565 | €68,169 | +€69,734 | |
| Operating profit (loss) | 9901 | -€18,059 | €51,702 | +€69,761 | |
| Financial income | 75/76B | €551 | €503 | -€48 | -8.8% |
| Recurring financial income | 75 | €551 | €503 | -€48 | -8.8% |
| Financial charges | 65/66B | €759 | €343 | -€416 | -54.8% |
| Recurring financial charges | 65 | €759 | €343 | -€416 | -54.8% |
| Profit (loss) for the period before taxes | 9903 | -€18,267 | €51,862 | +€70,129 | |
| Income taxes | 67/77 | €258 | €7,820 | +€7,563 | +2,935% |
| Profit (loss) for the period | 9904 | -€18,525 | €44,042 | +€62,567 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,525 | €44,042 | +€62,567 |
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 17 October 2026 via checked.be.