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In structural dynamics, mass lumping techniques are commonly employed for improving the efficiency of explicit time integration schemes and increasing their critical time step constrained by the largest discrete frequency of the system. For immersogeometric methods, Leidinger [28] first showed in 2020 that for sufficiently smooth spline discretizations, the largest frequency was not affected by small trimmed elements if the mass matrix was lumped, a finding later supported by several independent numerical studies. This article provides a rigorous theoretical analysis aimed at unraveling this property. By combining linear algebra with functional analysis, we derive sharp analytical estimates capturing the behavior of the largest discrete frequency for lumped mass approximations and various trimming configurations. Additionally, we also provide estimates for the smallest discrete frequency, which has lately drawn closer scrutiny. Our estimates are then confirmed numerically for 1D and 2D problems.