LUMOCO: 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.
LUMOCO
Largest movements
- Receivables within one year -€69,972
down €69,972 (-84.2%), from €83,056 to €13,084
of which Other amounts receivable: -€40,280
- Cash +€30,673
up €30,673 (+28.2%), from €108,607 to €139,280
mainly Receivables within one year (+€69,972) and Net result for the year (+€51,215)
- Tangible fixed assets +€10,905
up €10,905 (+10.3%), from €106,257 to €117,162
of which Land and buildings: +€10,486
- Contributions -€12,400
no longer reported in 2025 (was €12,400)
- Other debts -€10,985
down €10,985 (-73.2%), from €15,000 to €4,015
- Tax, wage and social debts +€6,691
up €6,691 (+44.7%), from €14,975 to €21,666
- Debts after one year -€5,863
down €5,863 (-8.6%), from €68,193 to €62,331
- Trade debts -€4,227
down €4,227 (-67.7%), from €6,244 to €2,016
- Taxes +€9,316
up €9,316 (+55.4%), from €16,819 to €26,135
- Gross operating margin +€8,743
up €8,743 (+10.9%), from €80,038 to €88,781
- Depreciation +€3,173
up €3,173 (+52.0%), from €6,096 to €9,269
- Financial charges +€1,638
up €1,638 (+77.6%), from €2,110 to €3,749
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 | €348,275 | €319,185 | -€29,090 | -8.4% |
| Fixed assets | 21/28 | €106,257 | €117,162 | +€10,905 | +10.3% |
| Tangible fixed assets | 22/27 | €106,257 | €117,162 | +€10,905 | +10.3% |
| Land and buildings | 22 | €91,018 | €101,504 | +€10,486 | +11.5% |
| Plant, machinery and equipment | 23 | €243 | €80 | -€163 | -67.0% |
| Furniture and vehicles | 24 | €11,062 | €12,054 | +€992 | +9.0% |
| Other tangible fixed assets | 26 | €3,934 | €3,524 | -€410 | -10.4% |
| Current assets | 29/58 | €242,018 | €202,023 | -€39,995 | -16.5% |
| Amounts receivable within one year | 40/41 | €83,056 | €13,084 | -€69,972 | -84.2% |
| Trade receivables | 40 | €41,667 | €11,975 | -€29,691 | -71.3% |
| Other amounts receivable | 41 | €41,389 | €1,109 | -€40,280 | -97.3% |
| Current investments | 50/53 | €41,170 | €42,453 | +€1,283 | +3.1% |
| Cash at bank and in hand | 54/58 | €108,607 | €139,280 | +€30,673 | +28.2% |
| Deferred charges and accrued income | 490/1 | €9,185 | €7,205 | -€1,980 | -21.6% |
| Total equity and liabilities | 10/49 | €348,275 | €319,185 | -€29,090 | -8.4% |
| Equity | 10/15 | €236,063 | €222,539 | -€13,523 | -5.7% |
| Contributions | 10/11 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €219,647 | €222,539 | +€2,892 | +1.3% |
| Distributable reserves | 133 | €219,647 | €222,539 | +€2,892 | +1.3% |
| Profit (loss) carried forward | 14 | €4,015 | - | -€4,015 | |
| Amounts payable | 17/49 | €112,212 | €96,646 | -€15,566 | -13.9% |
| Amounts payable after more than one year | 17 | €68,193 | €62,331 | -€5,863 | -8.6% |
| Financial debts | 170/4 | €68,193 | €62,331 | -€5,863 | -8.6% |
| Amounts payable within one year | 42/48 | €43,472 | €34,316 | -€9,156 | -21.1% |
| Current portion of amounts payable after more than one year | 42 | €7,253 | €6,618 | -€635 | -8.8% |
| Trade debts | 44 | €6,244 | €2,016 | -€4,227 | -67.7% |
| Suppliers | 440/4 | €6,244 | €2,016 | -€4,227 | -67.7% |
| Taxes, remuneration and social security | 45 | €14,975 | €21,666 | +€6,691 | +44.7% |
| Taxes | 450/3 | €14,975 | €21,666 | +€6,691 | +44.7% |
| Other amounts payable | 47/48 | €15,000 | €4,015 | -€10,985 | -73.2% |
| Accrued charges and deferred income | 492/3 | €547 | - | -€547 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,096 | €9,269 | +€3,173 | +52.0% |
| Other operating charges | 640/8 | €1,678 | €915 | -€763 | -45.5% |
| Gross operating margin | 9900 | €80,038 | €88,781 | +€8,743 | +10.9% |
| Operating profit (loss) | 9901 | €72,264 | €78,597 | +€6,334 | +8.8% |
| Financial income | 75/76B | €2,623 | €2,502 | -€121 | -4.6% |
| Recurring financial income | 75 | €2,623 | €2,502 | -€121 | -4.6% |
| Financial charges | 65/66B | €2,110 | €3,749 | +€1,638 | +77.6% |
| Recurring financial charges | 65 | €2,110 | €3,749 | +€1,638 | +77.6% |
| Profit (loss) for the period before taxes | 9903 | €72,776 | €77,350 | +€4,574 | +6.3% |
| Income taxes | 67/77 | €16,819 | €26,135 | +€9,316 | +55.4% |
| Profit (loss) for the period | 9904 | €55,957 | €51,215 | -€4,742 | -8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €55,957 | €51,215 | -€4,742 | -8.5% |
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 5 October 2026 via checked.be.