Lurama: 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.
Lurama
Largest movements
- Tangible fixed assets +€66,581
new in 2025: €66,581
- Cash +€30,295
up €30,295 (+28.9%), from €104,897 to €135,191
mainly Net result for the year (+€90,440) and Tax, wage and social debts (+€6,989)
- Reserves +€90,440
up €90,440 (+123%), from €73,744 to €164,185
- Tax, wage and social debts +€6,989
up €6,989 (+16.8%), from €41,488 to €48,477
of which Taxes: +€6,989
- Gross operating margin +€29,234
up €29,234 (+28.3%), from €103,235 to €132,469
- Taxes +€7,516
up €7,516 (+24.9%), from €30,188 to €37,704
- Depreciation +€5,446
new in 2025: €5,446
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 | €120,488 | €218,061 | +€97,572 | +81.0% |
| Fixed assets | 21/28 | - | €66,581 | +€66,581 | |
| Tangible fixed assets | 22/27 | - | €66,581 | +€66,581 | |
| Furniture and vehicles | 24 | - | €66,581 | +€66,581 | |
| Current assets | 29/58 | €120,488 | €151,479 | +€30,991 | +25.7% |
| Amounts receivable within one year | 40/41 | €15,125 | €15,125 | = | 0.0% |
| Trade receivables | 40 | €15,125 | €15,125 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €104,897 | €135,191 | +€30,295 | +28.9% |
| Deferred charges and accrued income | 490/1 | €467 | €1,163 | +€696 | +149% |
| Total equity and liabilities | 10/49 | €120,488 | €218,061 | +€97,572 | +81.0% |
| Equity | 10/15 | €76,744 | €167,185 | +€90,440 | +118% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €73,744 | €164,185 | +€90,440 | +123% |
| Distributable reserves | 133 | €73,744 | €164,185 | +€90,440 | +123% |
| Amounts payable | 17/49 | €43,744 | €50,876 | +€7,132 | +16.3% |
| Amounts payable within one year | 42/48 | €43,744 | €50,876 | +€7,132 | +16.3% |
| Trade debts | 44 | €2,256 | €2,399 | +€143 | +6.4% |
| Suppliers | 440/4 | €2,256 | €2,399 | +€143 | +6.4% |
| Taxes, remuneration and social security | 45 | €41,488 | €48,477 | +€6,989 | +16.8% |
| Taxes | 450/3 | €38,014 | €45,003 | +€6,989 | +18.4% |
| Remuneration and social security | 454/9 | €3,475 | €3,475 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,446 | +€5,446 | |
| Other operating charges | 640/8 | €384 | €597 | +€213 | +55.3% |
| Gross operating margin | 9900 | €103,235 | €132,469 | +€29,234 | +28.3% |
| Operating profit (loss) | 9901 | €102,851 | €126,426 | +€23,575 | +22.9% |
| Financial income | 75/76B | €1,259 | €1,780 | +€522 | +41.4% |
| Recurring financial income | 75 | €1,259 | €1,780 | +€522 | +41.4% |
| Financial charges | 65/66B | €177 | €61 | -€115 | -65.2% |
| Recurring financial charges | 65 | €177 | €61 | -€115 | -65.2% |
| Profit (loss) for the period before taxes | 9903 | €103,933 | €128,145 | +€24,212 | +23.3% |
| Income taxes | 67/77 | €30,188 | €37,704 | +€7,516 | +24.9% |
| Profit (loss) for the period | 9904 | €73,744 | €90,440 | +€16,696 | +22.6% |
| Profit (loss) for the period to be appropriated | 9905 | €73,744 | €90,440 | +€16,696 | +22.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.