LUMODOC: 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.
LUMODOC
Largest movements
- Receivables within one year -€74,354
down €74,354 (-40.5%), from €183,597 to €109,243
- Cash +€41,562
up €41,562 (+133.6%), from €31,111 to €72,673
mainly Receivables within one year (+€74,354) and Net result for the year (+€49,329)
- Current investments +€6,323
up €6,323 (+9.0%), from €69,946 to €76,268
- Deferred charges and accrued income -€4,896
down €4,896 (-64.9%), from €7,539 to €2,644
- Tax, wage and social debts -€20,137
down €20,137 (-100.0%), from €20,137 to €0
- Reserves -€8,807
down €8,807 (-3.1%), from €285,459 to €276,652
- Trade debts -€4,525
down €4,525 (-53.1%), from €8,521 to €3,996
- Gross operating margin -€19,821
down €19,821 (-19.9%), from €99,501 to €79,681
- Taxes -€7,237
down €7,237 (-27.1%), from €26,667 to €19,431
- Depreciation +€1,721
up €1,721 (+58.9%), from €2,922 to €4,642
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 | €314,505 | €281,048 | -€33,457 | -10.6% |
| Fixed assets | 21/28 | €22,311 | €20,219 | -€2,092 | -9.4% |
| Tangible fixed assets | 22/27 | €22,311 | €20,219 | -€2,092 | -9.4% |
| Plant, machinery and equipment | 23 | €15,653 | €14,566 | -€1,086 | -6.9% |
| Furniture and vehicles | 24 | €2,527 | €1,521 | -€1,006 | -39.8% |
| Other tangible fixed assets | 26 | €4,132 | €4,132 | = | 0.0% |
| Current assets | 29/58 | €292,193 | €260,828 | -€31,365 | -10.7% |
| Amounts receivable within one year | 40/41 | €183,597 | €109,243 | -€74,354 | -40.5% |
| Other amounts receivable | 41 | €183,597 | €109,243 | -€74,354 | -40.5% |
| Current investments | 50/53 | €69,946 | €76,268 | +€6,323 | +9.0% |
| Cash at bank and in hand | 54/58 | €31,111 | €72,673 | +€41,562 | +133.6% |
| Deferred charges and accrued income | 490/1 | €7,539 | €2,644 | -€4,896 | -64.9% |
| Total equity and liabilities | 10/49 | €314,505 | €281,048 | -€33,457 | -10.6% |
| Equity | 10/15 | €285,459 | €276,652 | -€8,807 | -3.1% |
| Reserves | 13 | €285,459 | €276,652 | -€8,807 | -3.1% |
| Distributable reserves | 133 | €285,459 | €276,652 | -€8,807 | -3.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €29,045 | €4,396 | -€24,650 | -84.9% |
| Amounts payable within one year | 42/48 | €28,658 | €3,996 | -€24,662 | -86.1% |
| Trade debts | 44 | €8,521 | €3,996 | -€4,525 | -53.1% |
| Suppliers | 440/4 | €8,521 | €3,996 | -€4,525 | -53.1% |
| Taxes, remuneration and social security | 45 | €20,137 | €0 | -€20,137 | -100.0% |
| Taxes | 450/3 | €20,137 | €0 | -€20,137 | -100.0% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,922 | €4,642 | +€1,721 | +58.9% |
| Other operating charges | 640/8 | €1,183 | €1,229 | +€47 | +3.9% |
| Non-recurring operating charges | 66A | - | €4,209 | +€4,209 | |
| Gross operating margin | 9900 | €99,501 | €79,681 | -€19,821 | -19.9% |
| Operating profit (loss) | 9901 | €95,397 | €69,600 | -€25,797 | -27.0% |
| Financial income | 75/76B | - | €351 | +€351 | |
| Recurring financial income | 75 | - | €351 | +€351 | |
| Financial charges | 65/66B | €1,522 | €1,192 | -€331 | -21.7% |
| Recurring financial charges | 65 | €1,522 | €1,192 | -€331 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €93,875 | €68,759 | -€25,115 | -26.8% |
| Income taxes | 67/77 | €26,667 | €19,431 | -€7,237 | -27.1% |
| Profit (loss) for the period | 9904 | €67,207 | €49,329 | -€17,878 | -26.6% |
| Profit (loss) for the period to be appropriated | 9905 | €67,207 | €49,329 | -€17,878 | -26.6% |
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.