FIRMA VAN LUNTER: what changed
What changed
FIRMA VAN LUNTER
NACE 96.101, Personal service activities
filed annual accounts (NBB)
Net result for the year
-€17,097
2024 · €17,098-€34,195
Equity
€99,734
2024 · €116,831-€17,097
Cash
€65,797
2024 · €81,315-€15,517
Balance sheet total
€173,807
2024 · €208,492-€34,685
Largest movements
Assets
- Tangible fixed assets -€19,290
down €19,290 (-23.7%), from €81,226 to €61,937
- Cash -€15,517
down €15,517 (-19.1%), from €81,315 to €65,797
mainly Net result for the year (-€17,097) and Debts after one year (-€12,145)
Equity and liabilities
- Debts after one year -€12,145
down €12,145 (-18.2%), from €66,773 to €54,628
- Profit (loss) carried forward -€11,997
new in 2025: -€11,997
- Current portion of long-term debt -€5,201
down €5,201 (-30.0%), from €17,346 to €12,145
- Reserves -€5,100
down €5,100 (-5.2%), from €98,231 to €93,131
- Tax, wage and social debts -€3,075
down €3,075 (-48.4%), from €6,346 to €3,271
Income statement
- Gross operating margin -€42,179
down €42,179 (-84.3%), from €50,046 to €7,867
- Taxes -€7,424
no longer reported in 2025 (was €7,424)
- Financial charges -€741
down €741 (-16.1%), from €4,589 to €3,848
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€17,098
Gross operating margin
-€42,179
Depreciation
-€290
Other operating charges
+€128
Financial income
-€19
Financial charges
+€741
Taxes
+€7,424
Result 2025
-€17,097
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€671
Investment
€0
Financing
-€14,846
Cash 2024
€81,315
From operations (derived)
-€671
Net result for the year
-€17,097
Depreciation
+€19,290
Stocks and contracts
-€1,997
Receivables within one year
+€265
Deferred charges and accrued income
+€1,610
Trade debts
+€334
Tax, wage and social debts
-€3,075
Financing
-€14,846
Debts after one year
-€12,145
Current portion of long-term debt
-€5,201
Short-term financial debts
+€2,500
Cash 2025
€65,797
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €208,492 | €173,807 | -€34,685 | -16.6% |
| Fixed assets | 21/28 | €81,226 | €61,937 | -€19,290 | -23.7% |
| Tangible fixed assets | 22/27 | €81,226 | €61,937 | -€19,290 | -23.7% |
| Land and buildings | 22 | €25,460 | €20,086 | -€5,375 | -21.1% |
| Plant, machinery and equipment | 23 | €4,786 | €3,137 | -€1,649 | -34.5% |
| Furniture and vehicles | 24 | €3,379 | €634 | -€2,745 | -81.2% |
| Other tangible fixed assets | 26 | €47,600 | €38,080 | -€9,520 | -20.0% |
| Current assets | 29/58 | €127,266 | €111,871 | -€15,395 | -12.1% |
| Stocks and contracts in progress | 3 | €16,393 | €18,390 | +€1,997 | +12.2% |
| Stocks | 30/36 | €16,393 | €18,390 | +€1,997 | +12.2% |
| Amounts receivable within one year | 40/41 | €26,533 | €26,268 | -€265 | -1.0% |
| Trade receivables | 40 | €21,566 | €13,201 | -€8,365 | -38.8% |
| Other amounts receivable | 41 | €4,967 | €13,067 | +€8,100 | +163% |
| Cash at bank and in hand | 54/58 | €81,315 | €65,797 | -€15,517 | -19.1% |
| Deferred charges and accrued income | 490/1 | €3,026 | €1,415 | -€1,610 | -53.2% |
| Total equity and liabilities | 10/49 | €208,492 | €173,807 | -€34,685 | -16.6% |
| Equity | 10/15 | €116,831 | €99,734 | -€17,097 | -14.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €98,231 | €93,131 | -€5,100 | -5.2% |
| Distributable reserves | 133 | €98,231 | €93,131 | -€5,100 | -5.2% |
| Profit (loss) carried forward | 14 | - | -€11,997 | -€11,997 | |
| Amounts payable | 17/49 | €91,661 | €74,073 | -€17,587 | -19.2% |
| Amounts payable after more than one year | 17 | €66,773 | €54,628 | -€12,145 | -18.2% |
| Financial debts | 170/4 | €66,773 | €54,628 | -€12,145 | -18.2% |
| Amounts payable within one year | 42/48 | €24,888 | €19,445 | -€5,442 | -21.9% |
| Current portion of amounts payable after more than one year | 42 | €17,346 | €12,145 | -€5,201 | -30.0% |
| Financial debts | 43 | - | €2,500 | +€2,500 | |
| Credit institutions | 430/8 | - | €2,500 | +€2,500 | |
| Trade debts | 44 | €1,195 | €1,529 | +€334 | +27.9% |
| Suppliers | 440/4 | €1,195 | €1,529 | +€334 | +27.9% |
| Taxes, remuneration and social security | 45 | €6,346 | €3,271 | -€3,075 | -48.4% |
| Taxes | 450/3 | €6,346 | €3,271 | -€3,075 | -48.4% |
| Non-recurring operating income | 76A | €220 | €230 | +€10 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,999 | €19,290 | +€290 | +1.5% |
| Other operating charges | 640/8 | €2,141 | €2,013 | -€128 | -6.0% |
| Gross operating margin | 9900 | €50,046 | €7,867 | -€42,179 | -84.3% |
| Operating profit (loss) | 9901 | €28,905 | -€13,436 | -€42,341 | |
| Financial income | 75/76B | €205 | €187 | -€19 | -9.1% |
| Recurring financial income | 75 | €205 | €187 | -€19 | -9.1% |
| Financial charges | 65/66B | €4,589 | €3,848 | -€741 | -16.1% |
| Recurring financial charges | 65 | €4,589 | €3,848 | -€741 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | €24,522 | -€17,097 | -€41,619 | |
| Income taxes | 67/77 | €7,424 | - | -€7,424 | |
| Profit (loss) for the period | 9904 | €17,098 | -€17,097 | -€34,195 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,098 | -€17,097 | -€34,195 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.