LUMOCOM: 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.
LUMOCOM
Largest movements
- Tangible fixed assets +€57,628
up €57,628 (+8.0%), from €718,605 to €776,233
of which Other tangible fixed assets: +€40,915
- Receivables after one year +€21,410
up €21,410 (+19.5%), from €110,004 to €131,415
- Debts after one year +€50,172
up €50,172 (+7.3%), from €682,654 to €732,826
of which Financial debts: +€46,295
- Gross operating margin -€6,703
down €6,703 (-13.1%), from €51,208 to €44,505
- Financial income +€3,184
up €3,184 (+120.2%), from €2,650 to €5,834
- Other operating charges +€1,128
up €1,128 (+12.4%), from €9,129 to €10,257
- Depreciation +€860
up €860 (+7.8%), from €11,085 to €11,945
- Financial charges +€513
up €513 (+2.8%), from €18,294 to €18,808
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 | €1,546,586 | €1,620,375 | +€73,788 | +4.8% |
| Fixed assets | 21/28 | €1,418,605 | €1,476,233 | +€57,628 | +4.1% |
| Tangible fixed assets | 22/27 | €718,605 | €776,233 | +€57,628 | +8.0% |
| Land and buildings | 22 | €438,881 | €446,037 | +€7,156 | +1.6% |
| Plant, machinery and equipment | 23 | €4,724 | €3,465 | -€1,259 | -26.6% |
| Leasing and similar rights | 25 | - | €10,815 | +€10,815 | |
| Other tangible fixed assets | 26 | €275,000 | €315,915 | +€40,915 | +14.9% |
| Financial fixed assets | 28 | €700,000 | €700,000 | = | 0.0% |
| Current assets | 29/58 | €127,981 | €144,142 | +€16,161 | +12.6% |
| Amounts receivable after more than one year | 29 | €110,004 | €131,415 | +€21,410 | +19.5% |
| Other amounts receivable | 291 | €110,004 | €131,415 | +€21,410 | +19.5% |
| Amounts receivable within one year | 40/41 | €16,246 | €10,015 | -€6,230 | -38.4% |
| Trade receivables | 40 | €15,000 | €4,181 | -€10,819 | -72.1% |
| Other amounts receivable | 41 | €1,246 | €5,834 | +€4,588 | +368.4% |
| Cash at bank and in hand | 54/58 | €75 | €0 | -€75 | -100.0% |
| Deferred charges and accrued income | 490/1 | €1,656 | €2,712 | +€1,056 | +63.8% |
| Total equity and liabilities | 10/49 | €1,546,586 | €1,620,375 | +€73,788 | +4.8% |
| Equity | 10/15 | €826,395 | €835,366 | +€8,970 | +1.1% |
| Contributions | 10/11 | €904,000 | €904,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,605 | -€68,634 | +€8,970 | +11.6% |
| Amounts payable | 17/49 | €720,191 | €785,009 | +€64,818 | +9.0% |
| Amounts payable after more than one year | 17 | €682,654 | €732,826 | +€50,172 | +7.3% |
| Financial debts | 170/4 | €448,343 | €494,638 | +€46,295 | +10.3% |
| Other amounts payable | 178/9 | €234,311 | €238,188 | +€3,877 | +1.7% |
| Amounts payable within one year | 42/48 | €37,536 | €52,182 | +€14,646 | +39.0% |
| Current portion of amounts payable after more than one year | 42 | €28,743 | €31,783 | +€3,040 | +10.6% |
| Financial debts | 43 | - | €2,707 | +€2,707 | |
| Credit institutions | 430/8 | - | €2,707 | +€2,707 | |
| Trade debts | 44 | €979 | €11,572 | +€10,594 | +1082.5% |
| Suppliers | 440/4 | €979 | €11,572 | +€10,594 | +1082.5% |
| Taxes, remuneration and social security | 45 | €7,815 | €6,120 | -€1,695 | -21.7% |
| Taxes | 450/3 | €7,815 | €6,120 | -€1,695 | -21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,085 | €11,945 | +€860 | +7.8% |
| Other operating charges | 640/8 | €9,129 | €10,257 | +€1,128 | +12.4% |
| Gross operating margin | 9900 | €51,208 | €44,505 | -€6,703 | -13.1% |
| Operating profit (loss) | 9901 | €30,994 | €22,303 | -€8,691 | -28.0% |
| Financial income | 75/76B | €2,650 | €5,834 | +€3,184 | +120.2% |
| Recurring financial income | 75 | €2,650 | €5,834 | +€3,184 | +120.2% |
| Financial charges | 65/66B | €18,294 | €18,808 | +€513 | +2.8% |
| Recurring financial charges | 65 | €18,294 | €18,808 | +€513 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €15,349 | €9,329 | -€6,020 | -39.2% |
| Income taxes | 67/77 | €766 | €359 | -€407 | -53.1% |
| Profit (loss) for the period | 9904 | €14,583 | €8,970 | -€5,613 | -38.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,583 | €8,970 | -€5,613 | -38.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.