Lumor: 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.
Lumor
Largest movements
- Current investments -€55,271
down €55,271 (-27.5%), from €201,139 to €145,868
- Cash -€8,037
down €8,037 (-55.1%), from €14,581 to €6,544
mainly Net result for the year (-€34,200) and Tax, wage and social debts (-€18,816)
- Reserves -€34,200
down €34,200 (-46.4%), from €73,693 to €39,493
- Tax, wage and social debts -€18,816
down €18,816 (-100%), from €18,816 to €0
- Debts after one year -€10,000
down €10,000 (-8.5%), from €117,376 to €107,376
- Gross operating margin -€134,487
down €134,487, from €84,388 to -€50,099
- Financial charges -€25,095
down €25,095, from €9,039 to -€16,056
- Taxes -€18,816
down €18,816 (-100%), from €18,816 to €0
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 | €216,112 | €153,206 | -€62,906 | -29.1% |
| Current assets | 29/58 | €216,112 | €153,206 | -€62,906 | -29.1% |
| Current investments | 50/53 | €201,139 | €145,868 | -€55,271 | -27.5% |
| Cash at bank and in hand | 54/58 | €14,581 | €6,544 | -€8,037 | -55.1% |
| Deferred charges and accrued income | 490/1 | €392 | €795 | +€403 | +103% |
| Total equity and liabilities | 10/49 | €216,112 | €153,206 | -€62,906 | -29.1% |
| Equity | 10/15 | €78,693 | €44,493 | -€34,200 | -43.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €73,693 | €39,493 | -€34,200 | -46.4% |
| Distributable reserves | 133 | €73,693 | €39,493 | -€34,200 | -46.4% |
| Amounts payable | 17/49 | €137,419 | €108,713 | -€28,706 | -20.9% |
| Amounts payable after more than one year | 17 | €117,376 | €107,376 | -€10,000 | -8.5% |
| Other amounts payable | 178/9 | €117,376 | €107,376 | -€10,000 | -8.5% |
| Amounts payable within one year | 42/48 | €20,043 | €1,266 | -€18,777 | -93.7% |
| Trade debts | 44 | €1,227 | €1,266 | +€39 | +3.2% |
| Suppliers | 440/4 | €1,227 | €1,266 | +€39 | +3.2% |
| Taxes, remuneration and social security | 45 | €18,816 | €0 | -€18,816 | -100% |
| Taxes | 450/3 | €18,816 | €0 | -€18,816 | -100% |
| Accrued charges and deferred income | 492/3 | - | €71 | +€71 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €85 | €157 | +€71 | +84.0% |
| Gross operating margin | 9900 | €84,388 | -€50,099 | -€134,487 | |
| Operating profit (loss) | 9901 | €84,303 | -€50,256 | -€134,558 | |
| Financial charges | 65/66B | €9,039 | -€16,056 | -€25,095 | |
| Recurring financial charges | 65 | €9,039 | -€16,056 | -€25,095 | |
| Profit (loss) for the period before taxes | 9903 | €75,263 | -€34,200 | -€109,463 | |
| Income taxes | 67/77 | €18,816 | €0 | -€18,816 | -100% |
| Profit (loss) for the period | 9904 | €56,448 | -€34,200 | -€90,648 | |
| Profit (loss) for the period to be appropriated | 9905 | €56,448 | -€34,200 | -€90,648 |
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 16 October 2026 via checked.be.