LUMOTIC: 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.
LUMOTIC
Largest movements
- Receivables after one year -€140,000
no longer reported in 2025 (was €140,000)
- Receivables within one year +€113,636
up €113,636 (+164%), from €69,191 to €182,827
of which Other amounts receivable: +€132,323
- Cash +€16,573
up €16,573 (+28.5%), from €58,201 to €74,774
mainly Receivables after one year (+€140,000) and Other debts (+€51,243)
- Deferred charges and accrued income +€4,261
up €4,261 (+293%), from €1,453 to €5,714
- Reserves -€52,582
down €52,582 (-27.9%), from €188,362 to €135,780
of which Distributable reserves: -€39,886
- Other debts +€51,243
up €51,243 (+253%), from €20,221 to €71,463
- Trade debts -€8,300
down €8,300 (-33.5%), from €24,744 to €16,444
- Debts after one year -€4,190
down €4,190 (-15.5%), from €27,043 to €22,853
- Tax, wage and social debts +€3,614
up €3,614 (+107%), from €3,391 to €7,005
- Gross operating margin +€2,439
up €2,439 (+5.8%), from €42,270 to €44,709
- Financial income +€1,655
up €1,655 (+30.1%), from €5,507 to €7,162
- Taxes +€1,603
up €1,603 (+16.8%), from €9,532 to €11,135
- Financial charges +€1,243
up €1,243 (+78.3%), from €1,588 to €2,831
- Depreciation +€1,041
up €1,041 (+7.7%), from €13,514 to €14,555
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 | €318,394 | €311,767 | -€6,627 | -2.1% |
| Fixed assets | 21/28 | €49,549 | €48,451 | -€1,098 | -2.2% |
| Tangible fixed assets | 22/27 | €49,549 | €48,451 | -€1,098 | -2.2% |
| Plant, machinery and equipment | 23 | €2,584 | €5,062 | +€2,479 | +95.9% |
| Furniture and vehicles | 24 | €36,192 | €33,890 | -€2,303 | -6.4% |
| Other tangible fixed assets | 26 | €10,773 | €9,499 | -€1,274 | -11.8% |
| Current assets | 29/58 | €268,845 | €263,315 | -€5,530 | -2.1% |
| Amounts receivable after more than one year | 29 | €140,000 | - | -€140,000 | |
| Other amounts receivable | 291 | €140,000 | - | -€140,000 | |
| Amounts receivable within one year | 40/41 | €69,191 | €182,827 | +€113,636 | +164% |
| Trade receivables | 40 | €37,528 | €18,842 | -€18,687 | -49.8% |
| Other amounts receivable | 41 | €31,663 | €163,986 | +€132,323 | +418% |
| Cash at bank and in hand | 54/58 | €58,201 | €74,774 | +€16,573 | +28.5% |
| Deferred charges and accrued income | 490/1 | €1,453 | €5,714 | +€4,261 | +293% |
| Total equity and liabilities | 10/49 | €318,394 | €311,767 | -€6,627 | -2.1% |
| Equity | 10/15 | €194,565 | €141,983 | -€52,582 | -27.0% |
| Contributions | 10/11 | €6,203 | €6,203 | = | 0.0% |
| Reserves | 13 | €188,362 | €135,780 | -€52,582 | -27.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,696 | - | -€12,696 | |
| Distributable reserves | 133 | €173,806 | €133,920 | -€39,886 | -22.9% |
| Provisions and deferred taxes | 16 | €25,000 | €25,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €25,000 | €25,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable | 17/49 | €98,829 | €144,784 | +€45,955 | +46.5% |
| Amounts payable after more than one year | 17 | €27,043 | €22,853 | -€4,190 | -15.5% |
| Financial debts | 170/4 | €27,043 | €22,853 | -€4,190 | -15.5% |
| Amounts payable within one year | 42/48 | €71,786 | €121,931 | +€50,144 | +69.9% |
| Current portion of amounts payable after more than one year | 42 | €23,431 | €25,858 | +€2,427 | +10.4% |
| Trade debts | 44 | €24,744 | €16,444 | -€8,300 | -33.5% |
| Suppliers | 440/4 | €24,744 | €16,444 | -€8,300 | -33.5% |
| Advances received on contracts in progress | 46 | - | €1,161 | +€1,161 | |
| Taxes, remuneration and social security | 45 | €3,391 | €7,005 | +€3,614 | +107% |
| Taxes | 450/3 | €3,391 | €7,005 | +€3,614 | +107% |
| Other amounts payable | 47/48 | €20,221 | €71,463 | +€51,243 | +253% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,514 | €14,555 | +€1,041 | +7.7% |
| Gross operating margin | 9900 | €42,270 | €44,709 | +€2,439 | +5.8% |
| Operating profit (loss) | 9901 | €28,757 | €30,154 | +€1,397 | +4.9% |
| Financial income | 75/76B | €5,507 | €7,162 | +€1,655 | +30.1% |
| Recurring financial income | 75 | €5,507 | €7,162 | +€1,655 | +30.1% |
| Financial charges | 65/66B | €1,588 | €2,831 | +€1,243 | +78.3% |
| Recurring financial charges | 65 | €1,588 | €2,831 | +€1,243 | +78.3% |
| Profit (loss) for the period before taxes | 9903 | €32,675 | €34,484 | +€1,809 | +5.5% |
| Income taxes | 67/77 | €9,532 | €11,135 | +€1,603 | +16.8% |
| Profit (loss) for the period | 9904 | €23,143 | €23,349 | +€207 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €23,143 | €23,349 | +€207 | +0.9% |
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 18 October 2026 via checked.be.