LUMOS CINEMA: 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.
LUMOS CINEMA
Largest movements
- Tangible fixed assets +€123,783
up €123,783 (+879%), from €14,076 to €137,859
of which Land and buildings: +€129,283
- Cash -€9,432
down €9,432 (-20.8%), from €45,371 to €35,939
mainly Investment in fixed assets (net) (-€130,219) and Tax, wage and social debts (-€885)
- Receivables within one year -€4,258
down €4,258 (-31.8%), from €13,402 to €9,145
of which Trade receivables: -€5,192
- Debts after one year +€96,424
up €96,424 (+1,763%), from €5,469 to €101,893
- Profit (loss) carried forward +€6,453
up €6,453 (+13.9%), from €46,346 to €52,799
- Current portion of long-term debt +€5,843
up €5,843 (+181%), from €3,233 to €9,076
- Other debts +€2,000
up €2,000, from €0 to €2,000
- Gross operating margin -€23,875
down €23,875 (-51.5%), from €46,384 to €22,509
- Taxes -€7,589
down €7,589 (-68.8%), from €11,035 to €3,446
- Depreciation +€4,008
up €4,008 (+165%), from €2,428 to €6,436
- Financial charges +€3,640
up €3,640 (+1,002%), from €363 to €4,003
- Other operating charges +€2,170
new in 2025: €2,170
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 | €72,941 | €183,034 | +€110,093 | +151% |
| Fixed assets | 21/28 | €14,168 | €137,951 | +€123,783 | +874% |
| Tangible fixed assets | 22/27 | €14,076 | €137,859 | +€123,783 | +879% |
| Land and buildings | 22 | - | €129,283 | +€129,283 | |
| Plant, machinery and equipment | 23 | €13,088 | €7,937 | -€5,151 | -39.4% |
| Furniture and vehicles | 24 | €989 | €639 | -€350 | -35.4% |
| Assets under construction and advance payments | 27 | - | €0 | = | |
| Financial fixed assets | 28 | €92 | €92 | = | 0.0% |
| Current assets | 29/58 | €58,773 | €45,084 | -€13,690 | -23.3% |
| Amounts receivable within one year | 40/41 | €13,402 | €9,145 | -€4,258 | -31.8% |
| Trade receivables | 40 | €13,402 | €8,210 | -€5,192 | -38.7% |
| Other amounts receivable | 41 | €0 | €935 | +€935 | |
| Cash at bank and in hand | 54/58 | €45,371 | €35,939 | -€9,432 | -20.8% |
| Total equity and liabilities | 10/49 | €72,941 | €183,034 | +€110,093 | +151% |
| Equity | 10/15 | €51,346 | €57,799 | +€6,453 | +12.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,346 | €52,799 | +€6,453 | +13.9% |
| Amounts payable | 17/49 | €21,595 | €125,235 | +€103,639 | +480% |
| Amounts payable after more than one year | 17 | €5,469 | €101,893 | +€96,424 | +1,763% |
| Financial debts | 170/4 | €5,469 | €101,893 | +€96,424 | +1,763% |
| Amounts payable within one year | 42/48 | €16,126 | €23,342 | +€7,216 | +44.7% |
| Current portion of amounts payable after more than one year | 42 | €3,233 | €9,076 | +€5,843 | +181% |
| Trade debts | 44 | €0 | €258 | +€258 | |
| Suppliers | 440/4 | €0 | €258 | +€258 | |
| Taxes, remuneration and social security | 45 | €12,893 | €12,008 | -€885 | -6.9% |
| Taxes | 450/3 | €12,893 | €12,008 | -€885 | -6.9% |
| Other amounts payable | 47/48 | €0 | €2,000 | +€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,428 | €6,436 | +€4,008 | +165% |
| Other operating charges | 640/8 | - | €2,170 | +€2,170 | |
| Gross operating margin | 9900 | €46,384 | €22,509 | -€23,875 | -51.5% |
| Operating profit (loss) | 9901 | €43,956 | €13,903 | -€30,053 | -68.4% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €363 | €4,003 | +€3,640 | +1,002% |
| Recurring financial charges | 65 | €363 | €4,003 | +€3,640 | +1,002% |
| Profit (loss) for the period before taxes | 9903 | €43,597 | €9,899 | -€33,697 | -77.3% |
| Income taxes | 67/77 | €11,035 | €3,446 | -€7,589 | -68.8% |
| Profit (loss) for the period | 9904 | €32,562 | €6,453 | -€26,109 | -80.2% |
| Profit (loss) for the period to be appropriated | 9905 | €32,562 | €6,453 | -€26,109 | -80.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.