Lucmoon: what changed
Two fiscal 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.
Lucmoon
Largest movements
- Tangible fixed assets +€47,074
up €47,074 (+736.1%), from €6,395 to €53,468
of which Furniture and vehicles: +€47,306
- Debts after one year +€81,000
up €81,000 (+82.7%), from €98,000 to €179,000
- Profit (loss) carried forward -€34,458
down €34,458 (-36.8%), from -€93,552 to -€128,010
- Gross operating margin -€10,936
down €10,936 (-61.9%), from -€17,663 to -€28,599
- Depreciation -€654
down €654 (-16.9%), from €3,878 to €3,224
- Other operating charges -€493
down €493 (-18.4%), from €2,683 to €2,190
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 | €7,392 | €54,364 | +€46,972 | +635.4% |
| Fixed assets | 21/28 | €6,540 | €53,613 | +€47,074 | +719.8% |
| Tangible fixed assets | 22/27 | €6,395 | €53,468 | +€47,074 | +736.1% |
| Plant, machinery and equipment | 23 | €1,769 | €1,536 | -€232 | -13.1% |
| Furniture and vehicles | 24 | €4,626 | €51,932 | +€47,306 | +1022.6% |
| Financial fixed assets | 28 | €145 | €145 | = | 0.0% |
| Current assets | 29/58 | €853 | €751 | -€102 | -11.9% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €837 | €751 | -€87 | -10.3% |
| Other amounts receivable | 41 | €837 | €751 | -€87 | -10.3% |
| Cash at bank and in hand | 54/58 | €15 | €0 | -€15 | -100.0% |
| Total equity and liabilities | 10/49 | €7,392 | €54,364 | +€46,972 | +635.4% |
| Equity | 10/15 | -€91,552 | -€126,010 | -€34,458 | -37.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€93,552 | -€128,010 | -€34,458 | -36.8% |
| Amounts payable | 17/49 | €98,944 | €180,374 | +€81,430 | +82.3% |
| Amounts payable after more than one year | 17 | €98,000 | €179,000 | +€81,000 | +82.7% |
| Financial debts | 170/4 | €98,000 | €179,000 | +€81,000 | +82.7% |
| Amounts payable within one year | 42/48 | €944 | €1,374 | +€430 | +45.5% |
| Financial debts | 43 | €25 | €203 | +€178 | +710.6% |
| Credit institutions | 430/8 | €25 | €203 | +€178 | +710.6% |
| Trade debts | 44 | €760 | €518 | -€243 | -31.9% |
| Suppliers | 440/4 | €760 | €518 | -€243 | -31.9% |
| Taxes, remuneration and social security | 45 | €147 | €306 | +€159 | +108.5% |
| Taxes | 450/3 | €147 | €306 | +€159 | +108.5% |
| Other amounts payable | 47/48 | €13 | €348 | +€336 | +2685.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,878 | €3,224 | -€654 | -16.9% |
| Other operating charges | 640/8 | €2,683 | €2,190 | -€493 | -18.4% |
| Gross operating margin | 9900 | -€17,663 | -€28,599 | -€10,936 | -61.9% |
| Operating profit (loss) | 9901 | -€24,224 | -€34,013 | -€9,789 | -40.4% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €433 | €294 | -€139 | -32.1% |
| Recurring financial charges | 65 | €433 | €294 | -€139 | -32.1% |
| Profit (loss) for the period before taxes | 9903 | -€24,656 | -€34,307 | -€9,651 | -39.1% |
| Income taxes | 67/77 | €147 | €151 | +€4 | +2.7% |
| Profit (loss) for the period | 9904 | -€24,803 | -€34,458 | -€9,655 | -38.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,803 | -€34,458 | -€9,655 | -38.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.