LUMOPOR: 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.
LUMOPOR
Largest movements
- Stocks and contracts +€160,455
up €160,455 (+235%), from €68,330 to €228,786
- Receivables within one year -€45,721
down €45,721 (-95.8%), from €47,737 to €2,016
of which Trade receivables: -€47,737
- Tangible fixed assets -€25,415
down €25,415 (-14.5%), from €175,056 to €149,641
of which Furniture and vehicles: -€19,632
- Trade debts +€152,702
up €152,702 (+80.7%), from €189,147 to €341,849
- Profit (loss) carried forward -€39,240
down €39,240 (-15.0%), from -€262,251 to -€301,491
- Debts after one year -€10,403
no longer reported in 2025 (was €10,403)
- Other debts -€9,508
down €9,508 (-4.5%), from €211,086 to €201,578
- Tax, wage and social debts -€6,471
down €6,471 (-87.8%), from €7,374 to €903
- Gross operating margin -€62,813
down €62,813, from €58,689 to -€4,125
- Financial charges -€5,057
down €5,057 (-46.5%), from €10,883 to €5,827
- Depreciation -€3,344
down €3,344 (-11.6%), from €28,759 to €25,415
- Other operating charges +€2,769
up €2,769 (+338%), from €820 to €3,589
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 | €351,210 | €438,290 | +€87,080 | +24.8% |
| Fixed assets | 21/28 | €175,214 | €149,799 | -€25,415 | -14.5% |
| Tangible fixed assets | 22/27 | €175,056 | €149,641 | -€25,415 | -14.5% |
| Land and buildings | 22 | €138,272 | €133,281 | -€4,991 | -3.6% |
| Plant, machinery and equipment | 23 | €4,017 | €3,225 | -€792 | -19.7% |
| Furniture and vehicles | 24 | €32,767 | €13,135 | -€19,632 | -59.9% |
| Financial fixed assets | 28 | €158 | €158 | = | 0.0% |
| Current assets | 29/58 | €175,996 | €288,492 | +€112,495 | +63.9% |
| Stocks and contracts in progress | 3 | €68,330 | €228,786 | +€160,455 | +235% |
| Stocks | 30/36 | €68,330 | €228,786 | +€160,455 | +235% |
| Amounts receivable within one year | 40/41 | €47,737 | €2,016 | -€45,721 | -95.8% |
| Trade receivables | 40 | €47,737 | - | -€47,737 | |
| Other amounts receivable | 41 | - | €2,016 | +€2,016 | |
| Cash at bank and in hand | 54/58 | €59,287 | €57,423 | -€1,864 | -3.1% |
| Deferred charges and accrued income | 490/1 | €642 | €266 | -€375 | -58.5% |
| Total equity and liabilities | 10/49 | €351,210 | €438,290 | +€87,080 | +24.8% |
| Equity | 10/15 | -€241,800 | -€281,039 | -€39,240 | -16.2% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€262,251 | -€301,491 | -€39,240 | -15.0% |
| Amounts payable | 17/49 | €593,010 | €719,330 | +€126,320 | +21.3% |
| Amounts payable after more than one year | 17 | €10,403 | - | -€10,403 | |
| Financial debts | 170/4 | €10,403 | - | -€10,403 | |
| Amounts payable within one year | 42/48 | €582,607 | €719,330 | +€136,723 | +23.5% |
| Financial debts | 43 | €175,000 | €175,000 | = | 0.0% |
| Credit institutions | 430/8 | €175,000 | €175,000 | = | 0.0% |
| Trade debts | 44 | €189,147 | €341,849 | +€152,702 | +80.7% |
| Suppliers | 440/4 | €189,147 | €341,849 | +€152,702 | +80.7% |
| Taxes, remuneration and social security | 45 | €7,374 | €903 | -€6,471 | -87.8% |
| Taxes | 450/3 | €7,374 | €903 | -€6,471 | -87.8% |
| Other amounts payable | 47/48 | €211,086 | €201,578 | -€9,508 | -4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,759 | €25,415 | -€3,344 | -11.6% |
| Other operating charges | 640/8 | €820 | €3,589 | +€2,769 | +338% |
| Gross operating margin | 9900 | €58,689 | -€4,125 | -€62,813 | |
| Operating profit (loss) | 9901 | €29,110 | -€33,129 | -€62,239 | |
| Financial income | 75/76B | €43 | €27 | -€16 | -37.8% |
| Recurring financial income | 75 | €43 | €27 | -€16 | -37.8% |
| Financial charges | 65/66B | €10,883 | €5,827 | -€5,057 | -46.5% |
| Recurring financial charges | 65 | €10,883 | €5,827 | -€5,057 | -46.5% |
| Profit (loss) for the period before taxes | 9903 | €18,269 | -€38,929 | -€57,198 | |
| Income taxes | 67/77 | €656 | €311 | -€346 | -52.6% |
| Profit (loss) for the period | 9904 | €17,613 | -€39,240 | -€56,853 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,613 | -€39,240 | -€56,853 |
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 20 October 2026 via checked.be.