LUMYTEC: what changed
Two fiscal 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.
LUMYTEC
Largest movements
- Cash -€47,012
down €47,012 (-59.4%), from €79,083 to €32,070
mainly Provisions (-€23,353) and Net result for the year (-€13,647)
- Tangible fixed assets -€3,680
down €3,680 (-9.8%), from €37,475 to €33,795
of which Furniture and vehicles: -€3,262
- Stocks and contracts +€1,635
up €1,635 (+167.5%), from €976 to €2,611
- Provisions -€23,353
no longer reported in 2025 (was €23,353)
- Profit (loss) carried forward -€13,647
down €13,647 (-21.6%), from €63,305 to €49,658
- Tax, wage and social debts -€9,626
down €9,626 (-82.8%), from €11,629 to €2,003
- Other debts +€8,895
new in 2025: €8,895
- Debts after one year -€8,086
down €8,086 (-37.6%), from €21,504 to €13,419
- Turnover -€183,501
no longer reported in 2025 (was €183,501)
- Purchases and services -€170,077
no longer reported in 2025 (was €170,077)
- Gross operating margin -€55,225
down €55,225, from €24,646 to -€30,579
- Provisions -€46,706
down €46,706, from €23,353 to -€23,353
- Taxes -€4,659
down €4,659 (-96.8%), from €4,814 to €155
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.
Cash bridge derived
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 | €143,265 | €94,973 | -€48,292 | -33.7% |
| Fixed assets | 21/28 | €37,524 | €33,795 | -€3,729 | -9.9% |
| Intangible fixed assets | 21 | €49 | - | -€49 | |
| Tangible fixed assets | 22/27 | €37,475 | €33,795 | -€3,680 | -9.8% |
| Plant, machinery and equipment | 23 | €1,076 | €659 | -€417 | -38.8% |
| Furniture and vehicles | 24 | €36,398 | €33,136 | -€3,262 | -9.0% |
| Current assets | 29/58 | €105,741 | €61,178 | -€44,564 | -42.1% |
| Stocks and contracts in progress | 3 | €976 | €2,611 | +€1,635 | +167.5% |
| Stocks | 30/36 | €976 | €2,611 | +€1,635 | +167.5% |
| Amounts receivable within one year | 40/41 | €21,868 | €22,160 | +€292 | +1.3% |
| Trade receivables | 40 | €16,317 | €18,290 | +€1,973 | +12.1% |
| Other amounts receivable | 41 | €5,551 | €3,870 | -€1,681 | -30.3% |
| Cash at bank and in hand | 54/58 | €79,083 | €32,070 | -€47,012 | -59.4% |
| Deferred charges and accrued income | 490/1 | €3,815 | €4,336 | +€522 | +13.7% |
| Total equity and liabilities | 10/49 | €143,265 | €94,973 | -€48,292 | -33.7% |
| Equity | 10/15 | €68,305 | €54,658 | -€13,647 | -20.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,305 | €49,658 | -€13,647 | -21.6% |
| Provisions and deferred taxes | 16 | €23,353 | - | -€23,353 | |
| Provisions for liabilities and charges | 160/5 | €23,353 | - | -€23,353 | |
| Pensions and similar obligations | 160 | €23,353 | - | -€23,353 | |
| Amounts payable | 17/49 | €51,607 | €40,314 | -€11,293 | -21.9% |
| Amounts payable after more than one year | 17 | €21,504 | €13,419 | -€8,086 | -37.6% |
| Financial debts | 170/4 | €21,504 | €13,419 | -€8,086 | -37.6% |
| Amounts payable within one year | 42/48 | €30,102 | €26,896 | -€3,207 | -10.7% |
| Current portion of amounts payable after more than one year | 42 | €7,797 | €8,086 | +€289 | +3.7% |
| Trade debts | 44 | €8,789 | €6,196 | -€2,593 | -29.5% |
| Suppliers | 440/4 | €8,789 | €6,196 | -€2,593 | -29.5% |
| Advances received on contracts in progress | 46 | €1,887 | €1,715 | -€172 | -9.1% |
| Taxes, remuneration and social security | 45 | €11,629 | €2,003 | -€9,626 | -82.8% |
| Taxes | 450/3 | €11,629 | €2,003 | -€9,626 | -82.8% |
| Other amounts payable | 47/48 | - | €8,895 | +€8,895 | |
| Turnover | 70 | €183,501 | - | -€183,501 | |
| Goods, raw materials, services and sundry goods | 60/61 | €170,077 | - | -€170,077 | |
| Remuneration, social security and pensions | 62 | €540 | €670 | +€130 | +24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,838 | €3,729 | -€110 | -2.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €23,353 | -€23,353 | -€46,706 | |
| Other operating charges | 640/8 | €947 | €844 | -€103 | -10.9% |
| Gross operating margin | 9900 | €24,646 | -€30,579 | -€55,225 | |
| Operating profit (loss) | 9901 | -€4,032 | -€12,468 | -€8,436 | -209.2% |
| Financial income | 75/76B | €65 | €132 | +€67 | +103.2% |
| Recurring financial income | 75 | €65 | €132 | +€67 | +103.2% |
| Financial charges | 65/66B | €694 | €1,155 | +€461 | +66.4% |
| Recurring financial charges | 65 | €694 | €1,155 | +€461 | +66.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,661 | -€13,491 | -€8,830 | -189.4% |
| Income taxes | 67/77 | €4,814 | €155 | -€4,659 | -96.8% |
| Profit (loss) for the period | 9904 | -€9,475 | -€13,647 | -€4,172 | -44.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,475 | -€13,647 | -€4,172 | -44.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.