LUMOS LAW: 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 LAW
Largest movements
- Receivables within one year +€6,450
up €6,450 (+251%), from €2,571 to €9,021
of which Other amounts receivable: +€7,908
- Cash -€3,834
down €3,834 (-48.1%), from €7,964 to €4,130
mainly Receivables within one year (-€6,450) and Trade debts (-€4,767)
- Profit (loss) carried forward +€5,108
up €5,108, from -€4,628 to €480
- Trade debts -€4,767
down €4,767 (-88.1%), from €5,410 to €643
- Current portion of long-term debt +€3,377
new in 2025: €3,377
- Tax, wage and social debts -€1,103
down €1,103 (-16.3%), from €6,753 to €5,651
- Gross operating margin +€12,954
up €12,954, from -€3,536 to €9,418
- Taxes +€3,404
up €3,404 (+5,111%), from €67 to €3,470
- Other operating charges -€634
down €634 (-64.0%), from €991 to €356
- Financial charges +€425
up €425 (+728%), from €58 to €483
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 | €10,535 | €13,151 | +€2,616 | +24.8% |
| Current assets | 29/58 | €10,535 | €13,151 | +€2,616 | +24.8% |
| Amounts receivable within one year | 40/41 | €2,571 | €9,021 | +€6,450 | +251% |
| Trade receivables | 40 | €1,458 | €0 | -€1,458 | -100% |
| Other amounts receivable | 41 | €1,114 | €9,021 | +€7,908 | +710% |
| Cash at bank and in hand | 54/58 | €7,964 | €4,130 | -€3,834 | -48.1% |
| Total equity and liabilities | 10/49 | €10,535 | €13,151 | +€2,616 | +24.8% |
| Equity | 10/15 | -€1,628 | €3,480 | +€5,108 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,628 | €480 | +€5,108 | |
| Amounts payable | 17/49 | €12,163 | €9,671 | -€2,492 | -20.5% |
| Amounts payable within one year | 42/48 | €12,163 | €9,671 | -€2,492 | -20.5% |
| Current portion of amounts payable after more than one year | 42 | - | €3,377 | +€3,377 | |
| Trade debts | 44 | €5,410 | €643 | -€4,767 | -88.1% |
| Suppliers | 440/4 | €5,410 | €643 | -€4,767 | -88.1% |
| Taxes, remuneration and social security | 45 | €6,753 | €5,651 | -€1,103 | -16.3% |
| Taxes | 450/3 | €6,753 | €5,651 | -€1,103 | -16.3% |
| Other operating charges | 640/8 | €991 | €356 | -€634 | -64.0% |
| Gross operating margin | 9900 | -€3,536 | €9,418 | +€12,954 | |
| Operating profit (loss) | 9901 | -€4,527 | €9,061 | +€13,588 | |
| Financial income | 75/76B | €23 | €0 | -€23 | -100% |
| Recurring financial income | 75 | €23 | €0 | -€23 | -100% |
| Financial charges | 65/66B | €58 | €483 | +€425 | +728% |
| Recurring financial charges | 65 | €58 | €483 | +€425 | +728% |
| Profit (loss) for the period before taxes | 9903 | -€4,562 | €8,578 | +€13,140 | |
| Income taxes | 67/77 | €67 | €3,470 | +€3,404 | +5,111% |
| Profit (loss) for the period | 9904 | -€4,628 | €5,108 | +€9,736 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,628 | €5,108 | +€9,736 |
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 27 October 2026 via checked.be.