Maison Lumieu: 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.
Maison Lumieu
Largest movements
- Cash +€27,392
up €27,392 (+99.4%), from €27,566 to €54,957
mainly Net result for the year (+€25,379) and Tax, wage and social debts (+€5,073)
- Receivables within one year -€683
down €683 (-6.8%), from €10,020 to €9,337
- Reserves +€25,379
up €25,379 (+177%), from €14,306 to €39,685
- Tax, wage and social debts +€5,073
up €5,073 (+74.4%), from €6,820 to €11,892
of which Taxes: +€5,073
- Current portion of long-term debt -€3,316
no longer reported in 2025 (was €3,316)
- Trade debts -€3,193
down €3,193 (-55.5%), from €5,756 to €2,563
- Other debts +€2,652
up €2,652 (+37.9%), from €6,991 to €9,643
- Gross operating margin +€15,116
up €15,116 (+67.1%), from €22,527 to €37,643
- Taxes +€4,152
up €4,152 (+70.1%), from €5,925 to €10,078
- Financial charges +€634
up €634 (+65.2%), from €972 to €1,607
- Depreciation -€469
down €469 (-89.9%), from €521 to €52
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 | €38,189 | €64,845 | +€26,656 | +69.8% |
| Fixed assets | 21/28 | €52 | - | -€52 | |
| Tangible fixed assets | 22/27 | €52 | - | -€52 | |
| Furniture and vehicles | 24 | €52 | - | -€52 | |
| Current assets | 29/58 | €38,137 | €64,845 | +€26,709 | +70.0% |
| Amounts receivable within one year | 40/41 | €10,020 | €9,337 | -€683 | -6.8% |
| Trade receivables | 40 | €10,020 | €9,337 | -€683 | -6.8% |
| Cash at bank and in hand | 54/58 | €27,566 | €54,957 | +€27,392 | +99.4% |
| Deferred charges and accrued income | 490/1 | €551 | €551 | = | 0.0% |
| Total equity and liabilities | 10/49 | €38,189 | €64,845 | +€26,656 | +69.8% |
| Equity | 10/15 | €15,306 | €40,685 | +€25,379 | +166% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €14,306 | €39,685 | +€25,379 | +177% |
| Distributable reserves | 133 | €14,306 | €39,685 | +€25,379 | +177% |
| Amounts payable | 17/49 | €22,883 | €24,160 | +€1,277 | +5.6% |
| Amounts payable within one year | 42/48 | €22,883 | €24,098 | +€1,215 | +5.3% |
| Current portion of amounts payable after more than one year | 42 | €3,316 | - | -€3,316 | |
| Trade debts | 44 | €5,756 | €2,563 | -€3,193 | -55.5% |
| Suppliers | 440/4 | €5,756 | €2,563 | -€3,193 | -55.5% |
| Taxes, remuneration and social security | 45 | €6,820 | €11,892 | +€5,073 | +74.4% |
| Taxes | 450/3 | €4,695 | €9,767 | +€5,073 | +108% |
| Remuneration and social security | 454/9 | €2,125 | €2,125 | = | 0.0% |
| Other amounts payable | 47/48 | €6,991 | €9,643 | +€2,652 | +37.9% |
| Accrued charges and deferred income | 492/3 | - | €62 | +€62 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €521 | €52 | -€469 | -89.9% |
| Other operating charges | 640/8 | €802 | €527 | -€275 | -34.3% |
| Gross operating margin | 9900 | €22,527 | €37,643 | +€15,116 | +67.1% |
| Operating profit (loss) | 9901 | €21,203 | €37,064 | +€15,860 | +74.8% |
| Financial charges | 65/66B | €972 | €1,607 | +€634 | +65.2% |
| Recurring financial charges | 65 | €972 | €1,607 | +€634 | +65.2% |
| Profit (loss) for the period before taxes | 9903 | €20,231 | €35,457 | +€15,226 | +75.3% |
| Income taxes | 67/77 | €5,925 | €10,078 | +€4,152 | +70.1% |
| Profit (loss) for the period | 9904 | €14,306 | €25,379 | +€11,073 | +77.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,306 | €25,379 | +€11,073 | +77.4% |
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 25 October 2026 via checked.be.