LILUNA: 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.
LILUNA
Largest movements
- Cash +€22,245
up €22,245 (+132.2%), from €16,822 to €39,067
mainly Tax, wage and social debts (+€12,303) and Receivables within one year (+€9,286)
- Receivables within one year -€9,286
down €9,286 (-100.0%), from €9,286 to €0
- Tangible fixed assets +€1,811
up €1,811 (+17.7%), from €10,209 to €12,019
of which Land and buildings: +€2,295
- Tax, wage and social debts +€12,303
up €12,303 (+105.7%), from €11,643 to €23,946
of which Taxes: +€7,440
- Profit (loss) carried forward -€10,213
down €10,213 (-100.0%), from €10,213 to €0
- Other debts +€5,027
up €5,027 (+243.9%), from €2,061 to €7,088
- Reserves +€4,740
up €4,740 (+104.7%), from €4,529 to €9,269
- Debts after one year +€3,492
new in 2025: €3,492
- Staff costs +€11,742
up €11,742 (+16.9%), from €69,610 to €81,351
- Taxes -€6,658
down €6,658 (-100.0%), from €6,658 to €0
- Financial charges +€4,304
up €4,304 (+279.3%), from €1,541 to €5,845
- Gross operating margin -€3,779
down €3,779 (-4.2%), from €90,047 to €86,268
- Financial income -€2,278
down €2,278 (-86.0%), from €2,651 to €372
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.
Cash bridge derived
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 | €41,578 | €56,347 | +€14,769 | +35.5% |
| Fixed assets | 21/28 | €11,639 | €13,450 | +€1,811 | +15.6% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €10,209 | €12,019 | +€1,811 | +17.7% |
| Land and buildings | 22 | €8,345 | €10,640 | +€2,295 | +27.5% |
| Plant, machinery and equipment | 23 | €1,864 | €1,380 | -€484 | -26.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €1,431 | €1,431 | = | 0.0% |
| Current assets | 29/58 | €29,938 | €42,897 | +€12,958 | +43.3% |
| Stocks and contracts in progress | 3 | €3,830 | €3,830 | = | 0.0% |
| Stocks | 30/36 | €3,830 | €3,830 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,286 | €0 | -€9,286 | -100.0% |
| Other amounts receivable | 41 | €9,286 | €0 | -€9,286 | -100.0% |
| Cash at bank and in hand | 54/58 | €16,822 | €39,067 | +€22,245 | +132.2% |
| Total equity and liabilities | 10/49 | €41,578 | €56,347 | +€14,769 | +35.5% |
| Equity | 10/15 | €20,943 | €15,469 | -€5,473 | -26.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €4,529 | €9,269 | +€4,740 | +104.7% |
| Distributable reserves | 133 | €4,529 | €9,269 | +€4,740 | +104.7% |
| Profit (loss) carried forward | 14 | €10,213 | €0 | -€10,213 | -100.0% |
| Amounts payable | 17/49 | €20,635 | €40,878 | +€20,242 | +98.1% |
| Amounts payable after more than one year | 17 | - | €3,492 | +€3,492 | |
| Financial debts | 170/4 | - | €3,492 | +€3,492 | |
| Amounts payable within one year | 42/48 | €20,635 | €37,385 | +€16,750 | +81.2% |
| Current portion of amounts payable after more than one year | 42 | €3,090 | €2,878 | -€212 | -6.9% |
| Financial debts | 43 | - | €1,194 | +€1,194 | |
| Other loans | 439 | - | €1,194 | +€1,194 | |
| Trade debts | 44 | €3,841 | €2,280 | -€1,561 | -40.6% |
| Suppliers | 440/4 | €3,841 | €2,280 | -€1,561 | -40.6% |
| Taxes, remuneration and social security | 45 | €11,643 | €23,946 | +€12,303 | +105.7% |
| Taxes | 450/3 | €7,714 | €15,155 | +€7,440 | +96.5% |
| Remuneration and social security | 454/9 | €3,929 | €8,791 | +€4,862 | +123.8% |
| Other amounts payable | 47/48 | €2,061 | €7,088 | +€5,027 | +243.9% |
| Remuneration, social security and pensions | 62 | €69,610 | €81,351 | +€11,742 | +16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,250 | €3,189 | -€60 | -1.9% |
| Other operating charges | 640/8 | €1,426 | €1,728 | +€302 | +21.2% |
| Gross operating margin | 9900 | €90,047 | €86,268 | -€3,779 | -4.2% |
| Operating profit (loss) | 9901 | €15,761 | -€1 | -€15,763 | |
| Financial income | 75/76B | €2,651 | €372 | -€2,278 | -86.0% |
| Recurring financial income | 75 | €2,651 | €372 | -€2,278 | -86.0% |
| Financial charges | 65/66B | €1,541 | €5,845 | +€4,304 | +279.3% |
| Recurring financial charges | 65 | €1,541 | €5,845 | +€4,304 | +279.3% |
| Profit (loss) for the period before taxes | 9903 | €16,871 | -€5,473 | -€22,345 | |
| Income taxes | 67/77 | €6,658 | €0 | -€6,658 | -100.0% |
| Profit (loss) for the period | 9904 | €10,213 | -€5,473 | -€15,687 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,213 | -€5,473 | -€15,687 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.