LunA-nn: 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.
LunA-nn
Largest movements
- Receivables within one year -€16,676
down €16,676 (-16.7%), from €100,058 to €83,382
of which Other amounts receivable: -€35,058
- Cash -€4,871
down €4,871 (-23.8%), from €20,465 to €15,594
mainly Contributions, distributions and other (-€31,637) and Other debts (-€10,052)
- Tangible fixed assets -€3,085
down €3,085 (-69.5%), from €4,435 to €1,351
of which Furniture and vehicles: -€2,818
- Reserves -€17,325
down €17,325 (-10.4%), from €167,362 to €150,038
- Other debts -€10,052
down €10,052 (-89.3%), from €11,253 to €1,201
- Tax, wage and social debts +€3,035
up €3,035 (+34.8%), from €8,709 to €11,743
- Gross operating margin -€6,369
down €6,369 (-20.4%), from €31,186 to €24,817
- Taxes -€1,197
down €1,197 (-13.5%), from €8,845 to €7,648
- Financial income +€448
up €448 (+20.0%), from €2,240 to €2,688
- Depreciation -€422
down €422 (-9.1%), from €4,620 to €4,197
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.
Derived cash bridge
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 | €195,765 | €171,160 | -€24,605 | -12.6% |
| Fixed assets | 21/28 | €4,435 | €1,351 | -€3,085 | -69.5% |
| Tangible fixed assets | 22/27 | €4,435 | €1,351 | -€3,085 | -69.5% |
| Plant, machinery and equipment | 23 | €266 | €0 | -€266 | -100% |
| Furniture and vehicles | 24 | €4,169 | €1,351 | -€2,818 | -67.6% |
| Current assets | 29/58 | €191,329 | €169,809 | -€21,520 | -11.2% |
| Amounts receivable within one year | 40/41 | €100,058 | €83,382 | -€16,676 | -16.7% |
| Trade receivables | 40 | €0 | €18,382 | +€18,382 | |
| Other amounts receivable | 41 | €100,058 | €65,000 | -€35,058 | -35.0% |
| Current investments | 50/53 | €70,000 | €70,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €20,465 | €15,594 | -€4,871 | -23.8% |
| Deferred charges and accrued income | 490/1 | €807 | €834 | +€27 | +3.3% |
| Total equity and liabilities | 10/49 | €195,765 | €171,160 | -€24,605 | -12.6% |
| Equity | 10/15 | €173,562 | €156,238 | -€17,325 | -10.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €167,362 | €150,038 | -€17,325 | -10.4% |
| Distributable reserves | 133 | €167,362 | €150,038 | -€17,325 | -10.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €22,203 | €14,922 | -€7,280 | -32.8% |
| Amounts payable within one year | 42/48 | €21,397 | €14,389 | -€7,009 | -32.8% |
| Trade debts | 44 | €1,436 | €1,445 | +€9 | +0.6% |
| Suppliers | 440/4 | €1,436 | €1,445 | +€9 | +0.6% |
| Taxes, remuneration and social security | 45 | €8,709 | €11,743 | +€3,035 | +34.8% |
| Taxes | 450/3 | €8,709 | €11,743 | +€3,035 | +34.8% |
| Other amounts payable | 47/48 | €11,253 | €1,201 | -€10,052 | -89.3% |
| Accrued charges and deferred income | 492/3 | €805 | €534 | -€271 | -33.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,620 | €4,197 | -€422 | -9.1% |
| Other operating charges | 640/8 | €1,190 | €1,034 | -€156 | -13.1% |
| Gross operating margin | 9900 | €31,186 | €24,817 | -€6,369 | -20.4% |
| Operating profit (loss) | 9901 | €25,377 | €19,586 | -€5,791 | -22.8% |
| Financial income | 75/76B | €2,240 | €2,688 | +€448 | +20.0% |
| Recurring financial income | 75 | €2,240 | €2,688 | +€448 | +20.0% |
| Financial charges | 65/66B | €554 | €313 | -€241 | -43.4% |
| Recurring financial charges | 65 | €554 | €313 | -€241 | -43.4% |
| Profit (loss) for the period before taxes | 9903 | €27,063 | €21,960 | -€5,103 | -18.9% |
| Income taxes | 67/77 | €8,845 | €7,648 | -€1,197 | -13.5% |
| Profit (loss) for the period | 9904 | €18,218 | €14,312 | -€3,905 | -21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €18,218 | €14,312 | -€3,905 | -21.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.