LUMOB: what changed
Two fiscal 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.
LUMOB
Largest movements
- Financial fixed assets +€3.4m
up €3.4m (+2235.2%), from €150,000 to €3.5m
- Receivables within one year -€3.3m
down €3.3m (-96.2%), from €3.5m to €131,349
- Deferred charges and accrued income +€96,529
up €96,529 (+19.6%), from €493,570 to €590,099
- Reserves +€51,285
up €51,285 (+8.7%), from €586,609 to €637,894
- Financial income -€74,297
down €74,297 (-43.5%), from €170,826 to €96,529
- Taxes -€19,186
down €19,186 (-52.9%), from €36,281 to €17,095
- Financial charges +€2,680
up €2,680 (+11.6%), from €23,060 to €25,740
- Gross operating margin +€2,442
up €2,442 (+52.3%), from -€4,673 to -€2,230
- Other operating charges -€968
down €968 (-84.4%), from €1,147 to €179
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 | €4,154,152 | €4,269,132 | +€114,980 | +2.8% |
| Fixed assets | 21/28 | €150,000 | €3,502,800 | +€3.4m | +2235.2% |
| Financial fixed assets | 28 | €150,000 | €3,502,800 | +€3.4m | +2235.2% |
| Current assets | 29/58 | €4,004,152 | €766,332 | -€3.2m | -80.9% |
| Stocks and contracts in progress | 3 | €44,500 | €44,500 | = | 0.0% |
| Stocks | 30/36 | €44,500 | €44,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,465,523 | €131,349 | -€3.3m | -96.2% |
| Other amounts receivable | 41 | €3,465,523 | €131,349 | -€3.3m | -96.2% |
| Cash at bank and in hand | 54/58 | €559 | €384 | -€175 | -31.3% |
| Deferred charges and accrued income | 490/1 | €493,570 | €590,099 | +€96,529 | +19.6% |
| Total equity and liabilities | 10/49 | €4,154,152 | €4,269,132 | +€114,980 | +2.8% |
| Equity | 10/15 | €3,106,609 | €3,157,894 | +€51,285 | +1.7% |
| Contributions | 10/11 | €2,520,000 | €2,520,000 | = | 0.0% |
| Reserves | 13 | €586,609 | €637,894 | +€51,285 | +8.7% |
| Distributable reserves | 133 | €586,609 | €637,894 | +€51,285 | +8.7% |
| Amounts payable | 17/49 | €1,047,543 | €1,111,238 | +€63,695 | +6.1% |
| Amounts payable within one year | 42/48 | €1,024,527 | €1,085,543 | +€61,016 | +6.0% |
| Advances received on contracts in progress | 46 | - | €35,000 | +€35,000 | |
| Other amounts payable | 47/48 | €1,024,527 | €1,050,543 | +€26,016 | +2.5% |
| Accrued charges and deferred income | 492/3 | €23,016 | €25,695 | +€2,679 | +11.6% |
| Other operating charges | 640/8 | €1,147 | €179 | -€968 | -84.4% |
| Gross operating margin | 9900 | -€4,673 | -€2,230 | +€2,442 | +52.3% |
| Operating profit (loss) | 9901 | -€5,819 | -€2,409 | +€3,410 | +58.6% |
| Financial income | 75/76B | €170,826 | €96,529 | -€74,297 | -43.5% |
| Recurring financial income | 75 | €170,826 | €96,529 | -€74,297 | -43.5% |
| Financial charges | 65/66B | €23,060 | €25,740 | +€2,680 | +11.6% |
| Recurring financial charges | 65 | €23,060 | €25,740 | +€2,680 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | €141,947 | €68,380 | -€73,567 | -51.8% |
| Income taxes | 67/77 | €36,281 | €17,095 | -€19,186 | -52.9% |
| Profit (loss) for the period | 9904 | €105,666 | €51,285 | -€54,381 | -51.5% |
| Profit (loss) for the period to be appropriated | 9905 | €105,666 | €51,285 | -€54,381 | -51.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.