Pro Lumen: 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.
Pro Lumen
Largest movements
- Cash -€82,296
down €82,296 (-35.9%), from €229,417 to €147,121
mainly Investment in fixed assets (net) (-€88,469) and Contributions, distributions and other (-€50,000)
- Tangible fixed assets +€76,753
up €76,753 (+36.2%), from €212,274 to €289,027
of which Furniture and vehicles: +€86,562
- Receivables within one year +€12,977
up €12,977 (+55,290%), from €23 to €13,000
- Reserves -€31,300
down €31,300 (-7.1%), from €438,465 to €407,165
of which Distributable reserves: -€31,300
- Other debts +€21,562
up €21,562 (+280%), from €7,690 to €29,252
- Profit (loss) carried forward +€15,233
up €15,233, from -€15,224 to €9
- Gross operating margin +€19,824
up €19,824 (+47.3%), from €41,894 to €61,718
- Taxes +€11,683
up €11,683 (+464%), from €2,516 to €14,199
- Financial charges -€6,101
down €6,101 (-91.3%), from €6,682 to €581
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 | €444,911 | €452,357 | +€7,445 | +1.7% |
| Fixed assets | 21/28 | €212,504 | €289,257 | +€76,753 | +36.1% |
| Tangible fixed assets | 22/27 | €212,274 | €289,027 | +€76,753 | +36.2% |
| Land and buildings | 22 | €176,980 | €172,639 | -€4,341 | -2.5% |
| Plant, machinery and equipment | 23 | €8,386 | €2,578 | -€5,808 | -69.3% |
| Furniture and vehicles | 24 | €25,114 | €111,677 | +€86,562 | +345% |
| Other tangible fixed assets | 26 | €1,794 | €2,134 | +€340 | +19.0% |
| Financial fixed assets | 28 | €230 | €230 | = | 0.0% |
| Current assets | 29/58 | €232,407 | €163,099 | -€69,308 | -29.8% |
| Amounts receivable within one year | 40/41 | €23 | €13,000 | +€12,977 | +55,290% |
| Trade receivables | 40 | €23 | €13,000 | +€12,977 | +55,290% |
| Cash at bank and in hand | 54/58 | €229,417 | €147,121 | -€82,296 | -35.9% |
| Deferred charges and accrued income | 490/1 | €2,967 | €2,979 | +€12 | +0.4% |
| Total equity and liabilities | 10/49 | €444,911 | €452,357 | +€7,445 | +1.7% |
| Equity | 10/15 | €435,641 | €419,574 | -€16,067 | -3.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €438,465 | €407,165 | -€31,300 | -7.1% |
| Non-distributable reserves | 130/1 | €1,865 | €1,865 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,865 | €1,865 | = | 0.0% |
| Distributable reserves | 133 | €436,600 | €405,300 | -€31,300 | -7.2% |
| Profit (loss) carried forward | 14 | -€15,224 | €9 | +€15,233 | |
| Amounts payable | 17/49 | €9,270 | €32,782 | +€23,513 | +254% |
| Amounts payable within one year | 42/48 | €9,270 | €32,782 | +€23,513 | +254% |
| Trade debts | 44 | €64 | €1,332 | +€1,268 | +1,988% |
| Suppliers | 440/4 | €64 | €1,332 | +€1,268 | +1,988% |
| Taxes, remuneration and social security | 45 | €1,516 | €2,199 | +€683 | +45.0% |
| Taxes | 450/3 | €1,516 | €2,199 | +€683 | +45.0% |
| Other amounts payable | 47/48 | €7,690 | €29,252 | +€21,562 | +280% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,357 | €11,716 | +€359 | +3.2% |
| Other operating charges | 640/8 | €1,292 | €1,290 | -€2 | -0.1% |
| Gross operating margin | 9900 | €41,894 | €61,718 | +€19,824 | +47.3% |
| Operating profit (loss) | 9901 | €29,246 | €48,713 | +€19,466 | +66.6% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €6,682 | €581 | -€6,101 | -91.3% |
| Recurring financial charges | 65 | €6,682 | €581 | -€6,101 | -91.3% |
| Profit (loss) for the period before taxes | 9903 | €22,565 | €48,131 | +€25,567 | +113% |
| Income taxes | 67/77 | €2,516 | €14,199 | +€11,683 | +464% |
| Profit (loss) for the period | 9904 | €20,049 | €33,933 | +€13,884 | +69.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,049 | €33,933 | +€13,884 | +69.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.