LUMVO: what changed
What changed
LUMVO
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
filed annual accounts (NBB)
Net result for the year
€244,444
2025 · €360,394-€115,951
Equity
€4.3m
2025 · €4.0m+€244,444
Cash
€96,482
2025 · €166,582-€70,101
Balance sheet total
€4.4m
2025 · €4.2m+€208,960
Largest movements
Assets
- Receivables within one year +€250,750
up €250,750 (+11.1%), from €2.3m to €2.5m
of which Other amounts receivable: +€258,644
- Current investments +€95,404
up €95,404 (+9.4%), from €1.0m to €1.1m
- Cash -€70,101
down €70,101 (-42.1%), from €166,582 to €96,482
mainly Receivables within one year (-€250,750) and Current investments (-€95,404)
Equity and liabilities
- Reserves +€244,444
up €244,444 (+6.2%), from €4.0m to €4.2m
of which Distributable reserves: +€244,444
- Other debts -€63,023
down €63,023 (-100%), from €63,023 to €0
- Trade debts +€60,277
up €60,277 (+332%), from €18,148 to €78,425
Income statement
- Gross operating margin -€72,328
down €72,328 (-11.0%), from €656,160 to €583,833
- Taxes -€43,625
down €43,625 (-34.0%), from €128,129 to €84,504
- Staff costs +€36,818
up €36,818 (+22.5%), from €163,986 to €200,804
- Depreciation +€27,403
up €27,403 (+43.7%), from €62,758 to €90,162
- Financial income -€20,342
down €20,342 (-21.9%), from €92,896 to €72,554
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€360,394
Gross operating margin
-€72,328
Staff costs
-€36,818
Depreciation
-€27,403
Other operating charges
+€686
Other operating items
-€863
Financial income
-€20,342
Financial charges
-€2,508
Taxes
+€43,625
Result 2026
€244,444
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€115,438
Investment
-€160,538
Financing
-€25,000
Cash 2025
€166,582
From operations (derived)
+€115,438
Net result for the year
+€244,444
Depreciation
+€90,162
Receivables after one year
+€16,000
Stocks and contracts
+€21,425
Receivables within one year
-€250,750
Deferred charges and accrued income
+€4,641
Trade debts
+€60,277
Tax, wage and social debts
-€7,739
Other debts
-€63,023
Investment (derived)
-€160,538
Investment in fixed assets (net)
-€65,134
Current investments
-€95,404
Financing
-€25,000
Debts after one year
-€25,000
Cash 2026
€96,482
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,209,993 | €4,418,953 | +€208,960 | +5.0% |
| Fixed assets | 21/28 | €307,397 | €282,369 | -€25,028 | -8.1% |
| Tangible fixed assets | 22/27 | €307,397 | €282,369 | -€25,028 | -8.1% |
| Plant, machinery and equipment | 23 | €196,439 | €150,113 | -€46,325 | -23.6% |
| Furniture and vehicles | 24 | €110,958 | €132,256 | +€21,298 | +19.2% |
| Current assets | 29/58 | €3,902,596 | €4,136,583 | +€233,987 | +6.0% |
| Amounts receivable after more than one year | 29 | €82,000 | €66,000 | -€16,000 | -19.5% |
| Other amounts receivable | 291 | €82,000 | €66,000 | -€16,000 | -19.5% |
| Stocks and contracts in progress | 3 | €370,163 | €348,738 | -€21,425 | -5.8% |
| Stocks | 30/36 | €370,163 | €348,738 | -€21,425 | -5.8% |
| Amounts receivable within one year | 40/41 | €2,250,637 | €2,501,386 | +€250,750 | +11.1% |
| Trade receivables | 40 | €46,799 | €38,906 | -€7,894 | -16.9% |
| Other amounts receivable | 41 | €2,203,837 | €2,462,481 | +€258,644 | +11.7% |
| Current investments | 50/53 | €1,017,264 | €1,112,669 | +€95,404 | +9.4% |
| Cash at bank and in hand | 54/58 | €166,582 | €96,482 | -€70,101 | -42.1% |
| Deferred charges and accrued income | 490/1 | €15,950 | €11,309 | -€4,641 | -29.1% |
| Total equity and liabilities | 10/49 | €4,209,993 | €4,418,953 | +€208,960 | +5.0% |
| Equity | 10/15 | €4,036,075 | €4,280,519 | +€244,444 | +6.1% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Capital | 10 | €63,000 | €63,000 | = | 0.0% |
| Issued capital | 100 | €63,000 | €63,000 | = | 0.0% |
| Reserves | 13 | €3,973,075 | €4,217,519 | +€244,444 | +6.2% |
| Non-distributable reserves | 130/1 | €6,300 | €6,300 | = | 0.0% |
| Legal reserve | 130 | €6,300 | €6,300 | = | 0.0% |
| Distributable reserves | 133 | €3,966,775 | €4,211,219 | +€244,444 | +6.2% |
| Amounts payable | 17/49 | €173,918 | €138,434 | -€35,484 | -20.4% |
| Amounts payable after more than one year | 17 | €37,500 | €12,500 | -€25,000 | -66.7% |
| Financial debts | 170/4 | €37,500 | €12,500 | -€25,000 | -66.7% |
| Amounts payable within one year | 42/48 | €136,418 | €125,934 | -€10,484 | -7.7% |
| Trade debts | 44 | €18,148 | €78,425 | +€60,277 | +332% |
| Suppliers | 440/4 | €18,148 | €78,425 | +€60,277 | +332% |
| Taxes, remuneration and social security | 45 | €55,248 | €47,509 | -€7,739 | -14.0% |
| Taxes | 450/3 | €26,700 | €0 | -€26,700 | -100% |
| Remuneration and social security | 454/9 | €28,548 | €47,509 | +€18,961 | +66.4% |
| Other amounts payable | 47/48 | €63,023 | €0 | -€63,023 | -100% |
| Remuneration, social security and pensions | 62 | €163,986 | €200,804 | +€36,818 | +22.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,758 | €90,162 | +€27,403 | +43.7% |
| Other operating charges | 640/8 | €18,630 | €17,944 | -€686 | -3.7% |
| Non-recurring operating charges | 66A | - | €863 | +€863 | |
| Gross operating margin | 9900 | €656,160 | €583,833 | -€72,328 | -11.0% |
| Operating profit (loss) | 9901 | €410,786 | €274,060 | -€136,726 | -33.3% |
| Financial income | 75/76B | €92,896 | €72,554 | -€20,342 | -21.9% |
| Recurring financial income | 75 | €92,896 | €72,554 | -€20,342 | -21.9% |
| Financial charges | 65/66B | €15,159 | €17,666 | +€2,508 | +16.5% |
| Recurring financial charges | 65 | €15,159 | €17,666 | +€2,508 | +16.5% |
| Profit (loss) for the period before taxes | 9903 | €488,524 | €328,948 | -€159,576 | -32.7% |
| Income taxes | 67/77 | €128,129 | €84,504 | -€43,625 | -34.0% |
| Profit (loss) for the period | 9904 | €360,394 | €244,444 | -€115,951 | -32.2% |
| Profit (loss) for the period to be appropriated | 9905 | €360,394 | €244,444 | -€115,951 | -32.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.