You can't convert between lux and lumens.
Lumens is how much light comes out of the front of the light, lux is how brightly what the light falls on is lit. For a given light (in a constant mode), lumens remain constant, but lux readings will vary depending of which part of the beam you measure and how far away from the light you take your reading.
Lux readings are a simple matter of using a light meter, but lumen measurements are fairly complicated as they require all parts of the beams and sidespill to be measured and added up. Because they are complicated to measure, many (but not all) light makers give up and just quote the LED manufacturer's spec sheet, which can give a number that's up to double the real value.
The lux figures that B+M quote are those from the German approval tests, and are for the brightest part of the beam at 10m. These tests also require that the beam at certain angles away from the brightest point must also reach minimum percentages of the bright spot lux values, so lights aren't focused to a small very bright spot, as some lights have done.
In practice, something like 40 lux will allow you to ride at near daylight speeds while still being able to spot most potholes in time.
Before LED lights came out, a good halogen bulb dynamo light would give something like 15-20 lux, and that was about as good as it got for most road riding.
It is possible to ride at much lower lighting levels provided that you moderate your speed. For example, it's quite easy to ride by a full moon at 12-14mph, and a full moon is in the range of 0.5 - 1.0 lux, depending how high it is.
[edit to add]
The other light value you may see quoted is the candela (or candlepower), which is often quoted for rear lights (usually in millicandelas). This is how bright the light is in a particular direction.
It still depends on which part of the beam you measure, but is independent of distance.
1 candela is the same as 1 lux when measured at 1 metre.
If you are 10 times as far away, the light is spread out over 100 times the area, so 40 lux at 10m is the same as 4000 candelas.
Lux are lumens per square metre, candelas are lumens per solid angle.