LUMY: 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.
LUMY
Largest movements
- Cash -€119,229
down €119,229 (-62.5%), from €190,793 to €71,564
mainly Other debts (-€46,485) and Receivables within one year (-€43,352)
- Receivables within one year +€43,352
up €43,352 (+61.6%), from €70,377 to €113,730
of which Trade receivables: +€43,252
- Receivables after one year +€32,033
up €32,033 (+4.7%), from €685,638 to €717,671
- Other debts -€46,485
down €46,485 (-45.2%), from €102,776 to €56,291
- Financial income -€41,512
down €41,512 (-56.9%), from €72,967 to €31,455
of which Financial income: -€27,044
- Gross operating margin +€40,479
up €40,479, from -€38,885 to €1,594
- Taxes -€893
down €893 (-25.9%), from €3,450 to €2,557
- Other operating charges -€705
down €705 (-72.8%), from €968 to €263
- Depreciation +€432
up €432 (+771%), from €56 to €488
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 | €1,198,218 | €1,153,886 | -€44,332 | -3.7% |
| Fixed assets | 21/28 | €1,409 | €921 | -€488 | -34.7% |
| Tangible fixed assets | 22/27 | €1,409 | €921 | -€488 | -34.7% |
| Furniture and vehicles | 24 | €1,409 | €921 | -€488 | -34.7% |
| Current assets | 29/58 | €1,196,808 | €1,152,965 | -€43,843 | -3.7% |
| Amounts receivable after more than one year | 29 | €685,638 | €717,671 | +€32,033 | +4.7% |
| Other amounts receivable | 291 | €685,638 | €717,671 | +€32,033 | +4.7% |
| Amounts receivable within one year | 40/41 | €70,377 | €113,730 | +€43,352 | +61.6% |
| Trade receivables | 40 | €63,588 | €106,840 | +€43,252 | +68.0% |
| Other amounts receivable | 41 | €6,789 | €6,890 | +€101 | +1.5% |
| Current investments | 50/53 | €250,000 | €250,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €190,793 | €71,564 | -€119,229 | -62.5% |
| Total equity and liabilities | 10/49 | €1,198,218 | €1,153,886 | -€44,332 | -3.7% |
| Equity | 10/15 | €1,092,002 | €1,090,071 | -€1,932 | -0.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €1,067,002 | €1,065,071 | -€1,932 | -0.2% |
| Distributable reserves | 133 | €1,067,002 | €1,065,071 | -€1,932 | -0.2% |
| Amounts payable | 17/49 | €106,215 | €63,815 | -€42,400 | -39.9% |
| Amounts payable within one year | 42/48 | €106,215 | €63,815 | -€42,400 | -39.9% |
| Trade debts | 44 | - | €1,682 | +€1,682 | |
| Suppliers | 440/4 | - | €1,682 | +€1,682 | |
| Taxes, remuneration and social security | 45 | €3,440 | €5,843 | +€2,403 | +69.9% |
| Taxes | 450/3 | €3,440 | €5,843 | +€2,403 | +69.9% |
| Other amounts payable | 47/48 | €102,776 | €56,291 | -€46,485 | -45.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56 | €488 | +€432 | +771% |
| Other operating charges | 640/8 | €968 | €263 | -€705 | -72.8% |
| Gross operating margin | 9900 | -€38,885 | €1,594 | +€40,479 | |
| Operating profit (loss) | 9901 | -€39,909 | €842 | +€40,751 | |
| Financial income | 75/76B | €72,967 | €31,455 | -€41,512 | -56.9% |
| Recurring financial income | 75 | €58,499 | €31,455 | -€27,044 | -46.2% |
| Non-recurring financial income | 76B | €14,469 | - | -€14,469 | |
| Financial charges | 65/66B | €12 | €6 | -€6 | -51.6% |
| Recurring financial charges | 65 | €12 | €6 | -€6 | -51.6% |
| Profit (loss) for the period before taxes | 9903 | €33,047 | €32,292 | -€755 | -2.3% |
| Income taxes | 67/77 | €3,450 | €2,557 | -€893 | -25.9% |
| Profit (loss) for the period | 9904 | €29,597 | €29,734 | +€137 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €29,597 | €29,734 | +€137 | +0.5% |
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 1 November 2026 via checked.be.