LUMA
Inactive1 interim measureInactive; last annual accounts for fiscal year 2022.
Summary
LUMA was declared bankrupt on 08-12-2023 (Ondernemingsrechtbank Gent, afdeling Dendermonde); the bankruptcy was closed by liquidation by judgment of 30-06-2025, published in the Belgian State Gazette on 08-07-2025.
Signals
Three signals. The signal on the left, the evidence on the right.
+raises risk○neutral
raises risk · Two or more financial years not filed
Since the financial year that closed on 30-09-2023, 3 financial years are missing at the National Bank. A company this far behind goes bankrupt within the year nineteen times as often as a punctual filer.
NBB · 10 filingsPosition against the passed deadline
30-09-2023 close30-04-2024 deadline24-09-2026 today
neutral · Latest accounts filed on time
The financial year that closed on 30-09-2022 was due by 30-04-2023 and was filed on 27-04-2023, 3 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
not filed
2024
not filed
2023
not filed
2022
3 d early
2021
2 d early
2020
28 d early
2019
1 d early
← before the deadline
after the deadline →
Checked, nothing found (1)
Financials · fiscal year 2022, abbreviated schema
Equity
€-407k▼ 55.3%
2021 · €-262k
2018: €-76k
2019: €-171k
2020: €-181k
2021: €-262k
2018 → 2022
Total assets
€457k▲ 8.9%
2021 · €419k
2018: €1.20M
2019: €474k
2020: €390k
2021: €419k
2018 → 2022
Net result
€-145k▼ 77.6%
2021 · €-82k
2018: €-168k
2019: €-94k
2020: €-10k
2021: €-82k
2018 → 2022
Working capital
€-414k▼ 51.7%
2021 · €-273k
2018: €-90k
2019: €-190k
2020: €-203k
2021: €-273k
2018 → 2022
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20182019202020212022Trend
Equity€-76k-€-171k▼ 123%€-181k▼ 5.9%€-262k▼ 45.2%€-407k▼ 55.3%
Operating result€-167k-€-94k▲ 44.0%€-11k▲ 88.7%€9k€-82k
Net result€-168k-€-94k▲ 44.0%€-10k▲ 89.3%€-82k▼ 712%€-145k▼ 77.6%
Turnover and EBIT margin not published: the abbreviated schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result turns negative in 2022: a loss of €82k after €9k in 2021.
Balance-sheet composition
2022 in colour, 2021 as the grey bar beneath
Assets €457k
Fixed assets
€7k ▼ 34.9%
Current assets
€450k ▲ 10.0%
Key figures and ratios
EBITDA
€-78k▼
2021 · €21k
Cash flow
€-141k▼
2021 · €-69k
Solvency
-89.2%▼
2021 · -62.5%
Current ratio
0.52▼
2021 · 0.60
Debt to equity
-2.12▲
2021 · -2.60
ROA
-31.7%▼
2021 · -19.5%
Interest coverage
-254.28▼
2021 · 0.79
Debt
€864k▲
2021 · €682k
Debt ≤ 1 year
€864k▲
2021 · €682k
Income taxes
€63k▼
2021 · €64k
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Filed annual accounts As filed with the NBB · 2022 against 2021 · 41 lines
Balance sheet
Code20212022
Assets
Total assets20/58€419k€457k▲
Fixed assets21/28€11k€7k▼
Tangible fixed assets22/27€11k€7k▼
Furniture and vehicles24€11k€7k▼
Current assets29/58€409k€450k▲
Amounts receivable within one year40/41€378k€421k▲
Trade receivables40€33k€49k▲
Other amounts receivable41€345k€371k▲
Cash at bank and in hand54/58€19k€18k▼
Deferred charges and accrued income490/1€11k€11k▼
Equity and liabilities
Total equity and liabilities10/49€419k€457k▲
Equity10/15€-262k€-407k▼
Contributions10/11€37k€37k=
Reserves13€4k€0▼
Non-distributable reserves130/1€4k€0▼
Reserves not available under the articles1311€4k€0▼
Profit (loss) carried forward14€-303k€-444k▼
Amounts payable17/49€682k€864k▲
Amounts payable within one year42/48€682k€864k▲
Trade debts44€1k€14k▲
Suppliers440/4€1k€14k▲
Taxes, remuneration and social security45€4k€2k▼
Taxes450/3€660€541▼
Remuneration and social security454/9€4k€994▼
Other amounts payable47/48€676k€848k▲
Income statement
Code20212022
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€12k€4k▼
Other operating charges640/8€3k€29k▲
Non-recurring operating charges66A€0-
Gross operating margin9900€24k€-48k▼
Operating profit (loss)9901€9k€-82k▼
Financial income75/76B€265€42▼
Recurring financial income75€265€42▼
Financial charges65/66B€27k€306▼
Recurring financial charges65€27k€306▼
Profit (loss) for the period before taxes9903€-17k€-82k▼
Income taxes67/77€64k€63k▼
Profit (loss) for the period9904€-82k€-145k▼
Profit (loss) for the period to be appropriated9905€-82k€-145k▼
Appropriation of the result
Profit (loss) to be appropriated9906€-303k€-448k▼
Profit (loss) brought forward from the previous period14P€-222k€-303k▼
Transfer from equity791/2-€4k
The notes to these accounts (5 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Timeline · acts, filings and financial milestones
2025
08-07
Bankruptcy
Bankruptcy closure (by liquidation)
Ondernemingsrechtbank Gent, afdeling Dendermonde · LUMA BV NIEUWE STEENWEG 109, 9140 TEMSE · event 30-06-2025
2023
14-12
Bankruptcy
Opening
Ondernemingsrechtbank Gent, afdeling Dendermonde · LUMA BV NIEUWE STEENWEG 109, 9140 TEMSE · event 08-12-2023
27-04
NBB filing
Annual accounts filed
fiscal year 2022 · abbreviated schema
2022
28-04
NBB filing
Annual accounts filed
fiscal year 2021 · abbreviated schema
2021
02-06
Interim measure
Provisional administrator
Ondernemingsrechtbank Gent
02-04
NBB filing
Annual accounts filed
fiscal year 2020 · abbreviated schema
2020
29-04
NBB filing
Annual accounts filed
fiscal year 2019 · abbreviated schema
2019
30-04
NBB filing
Annual accounts filed
fiscal year 2018 · abbreviated schema
2017
16-06
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema
2016
16-06
NBB filing
Annual accounts filed
fiscal year 2015 · abbreviated schema
2015
17-06
NBB filing
Annual accounts filed
fiscal year 2014 · abbreviated schema
2014
22-09
NBB filing
Annual accounts filed
fiscal year 2013 · abbreviated schema · 53 days late
2013
20-08
NBB filing
Annual accounts filed
fiscal year 2012 · abbreviated schema · 20 days late
SignalNBB filing
0 of 4 acts read
About the unread acts
We know of 4 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
4 acts for this company are in the Belgian State Gazette, of which we have read 0. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Cannot be placed on the map
This address could not be matched to a point in the Belgian address register (BOSA BEST). The address below comes straight from the Crossroads Bank.
Insolvency mandates
2 mandates| Role | Name | Tenure |
|---|---|---|
| Curator | MARGA PIETERS AFFLIGEMDREEF 144, 9300 AALST- |
08-12-2023 → 30-06-2025 |
| Curator | VINCENT VERLAECKT HOUTEN
SCHOEN 54, 9100 SINT-NIKLAAS |
08-12-2023 → 30-06-2025 |