LUMYKO: 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.
LUMYKO
Largest movements
- Stocks and contracts -€1,666
down €1,666 (-16.7%), from €9,976 to €8,310
- Cash -€1,480
down €1,480 (-8.6%), from €17,204 to €15,724
mainly Net result for the year (-€3,177) and Other debts (-€1,617)
- Tangible fixed assets -€796
down €796 (-16.0%), from €4,986 to €4,190
of which Other tangible fixed assets: -€443
- Deferred charges and accrued income -€640
down €640 (-41.1%), from €1,557 to €917
- Profit (loss) carried forward -€3,176
down €3,176 (-6.0%), from -€53,201 to -€56,377
- Other debts -€1,617
down €1,617 (-5.6%), from €28,974 to €27,357
- Gross operating margin -€1,707
down €1,707 (-62.0%), from €2,754 to €1,047
- Depreciation -€125
down €125 (-13.6%), from €920 to €795
- Financial charges -€117
down €117 (-6.8%), from €1,720 to €1,603
- Other operating charges -€116
down €116 (-7.0%), from €1,647 to €1,531
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 | €34,647 | €30,200 | -€4,447 | -12.8% |
| Fixed assets | 21/28 | €4,986 | €4,190 | -€796 | -16.0% |
| Tangible fixed assets | 22/27 | €4,986 | €4,190 | -€796 | -16.0% |
| Land and buildings | 22 | €3,687 | €3,453 | -€234 | -6.3% |
| Plant, machinery and equipment | 23 | €404 | €294 | -€110 | -27.3% |
| Furniture and vehicles | 24 | €8 | - | -€8 | |
| Other tangible fixed assets | 26 | €887 | €444 | -€443 | -50.0% |
| Current assets | 29/58 | €29,661 | €26,010 | -€3,651 | -12.3% |
| Stocks and contracts in progress | 3 | €9,976 | €8,310 | -€1,666 | -16.7% |
| Stocks | 30/36 | €9,976 | €8,310 | -€1,666 | -16.7% |
| Amounts receivable within one year | 40/41 | €924 | €1,059 | +€135 | +14.6% |
| Trade receivables | 40 | €695 | €927 | +€232 | +33.4% |
| Other amounts receivable | 41 | €229 | €132 | -€97 | -42.3% |
| Cash at bank and in hand | 54/58 | €17,204 | €15,724 | -€1,480 | -8.6% |
| Deferred charges and accrued income | 490/1 | €1,557 | €917 | -€640 | -41.1% |
| Total equity and liabilities | 10/49 | €34,647 | €30,200 | -€4,447 | -12.8% |
| Equity | 10/15 | €4,518 | €1,342 | -€3,176 | -70.3% |
| Contributions | 10/11 | €18,592 | €18,592 | +€0 | 0.0% |
| Reserves | 13 | €39,127 | €39,128 | +€1 | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | +€0 | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | +€0 | 0.0% |
| Distributable reserves | 133 | €37,268 | €37,268 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€53,201 | -€56,377 | -€3,176 | -6.0% |
| Amounts payable | 17/49 | €30,129 | €28,858 | -€1,271 | -4.2% |
| Amounts payable within one year | 42/48 | €30,129 | €28,858 | -€1,271 | -4.2% |
| Trade debts | 44 | €523 | €786 | +€263 | +50.3% |
| Suppliers | 440/4 | €523 | €786 | +€263 | +50.3% |
| Taxes, remuneration and social security | 45 | €632 | €715 | +€83 | +13.2% |
| Taxes | 450/3 | €632 | €715 | +€83 | +13.2% |
| Other amounts payable | 47/48 | €28,974 | €27,357 | -€1,617 | -5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €920 | €795 | -€125 | -13.6% |
| Other operating charges | 640/8 | €1,647 | €1,531 | -€116 | -7.0% |
| Gross operating margin | 9900 | €2,754 | €1,047 | -€1,707 | -62.0% |
| Operating profit (loss) | 9901 | €187 | -€1,279 | -€1,466 | |
| Financial income | 75/76B | €28 | €15 | -€13 | -45.4% |
| Recurring financial income | 75 | €28 | €15 | -€13 | -45.4% |
| Financial charges | 65/66B | €1,720 | €1,603 | -€117 | -6.8% |
| Recurring financial charges | 65 | €1,720 | €1,603 | -€117 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,505 | -€2,867 | -€1,362 | -90.5% |
| Income taxes | 67/77 | €299 | €309 | +€10 | +3.4% |
| Profit (loss) for the period | 9904 | -€1,804 | -€3,177 | -€1,373 | -76.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,804 | -€3,177 | -€1,373 | -76.1% |
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 24 October 2026 via checked.be.