LUNABUILT: 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.
LUNABUILT
Largest movements
- Tangible fixed assets -€7,000
down €7,000 (-46.1%), from €15,189 to €8,189
- Cash -€1,105
down €1,105 (-43.7%), from €2,527 to €1,422
mainly Debts after one year (-€28,061) and Other debts (-€2,136)
- Deferred charges and accrued income -€326
down €326 (-9.6%), from €3,403 to €3,077
- Debts after one year -€28,061
down €28,061 (-18.1%), from €155,000 to €126,940
- Profit (loss) carried forward +€20,308
up €20,308 (+9.1%), from -€222,749 to -€202,441
- Other debts -€2,136
down €2,136 (-12.9%), from €16,536 to €14,400
- Trade debts +€834
up €834 (+34.5%), from €2,415 to €3,248
- Tax, wage and social debts +€624
up €624 (+47.4%), from €1,317 to €1,941
- Gross operating margin +€12,810
up €12,810 (+83.1%), from €15,418 to €28,228
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 | €21,119 | €12,688 | -€8,431 | -39.9% |
| Fixed assets | 21/28 | €15,189 | €8,189 | -€7,000 | -46.1% |
| Tangible fixed assets | 22/27 | €15,189 | €8,189 | -€7,000 | -46.1% |
| Furniture and vehicles | 24 | €15,189 | €8,189 | -€7,000 | -46.1% |
| Current assets | 29/58 | €5,930 | €4,499 | -€1,431 | -24.1% |
| Cash at bank and in hand | 54/58 | €2,527 | €1,422 | -€1,105 | -43.7% |
| Deferred charges and accrued income | 490/1 | €3,403 | €3,077 | -€326 | -9.6% |
| Total equity and liabilities | 10/49 | €21,119 | €12,688 | -€8,431 | -39.9% |
| Equity | 10/15 | -€154,149 | -€133,841 | +€20,308 | +13.2% |
| Contributions | 10/11 | €68,600 | €68,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€222,749 | -€202,441 | +€20,308 | +9.1% |
| Amounts payable | 17/49 | €175,268 | €146,529 | -€28,739 | -16.4% |
| Amounts payable after more than one year | 17 | €155,000 | €126,940 | -€28,061 | -18.1% |
| Other amounts payable | 178/9 | €155,000 | €126,940 | -€28,061 | -18.1% |
| Amounts payable within one year | 42/48 | €20,268 | €19,589 | -€679 | -3.3% |
| Trade debts | 44 | €2,415 | €3,248 | +€834 | +34.5% |
| Suppliers | 440/4 | €2,415 | €3,248 | +€834 | +34.5% |
| Taxes, remuneration and social security | 45 | €1,317 | €1,941 | +€624 | +47.4% |
| Taxes | 450/3 | €1,317 | €1,941 | +€624 | +47.4% |
| Other amounts payable | 47/48 | €16,536 | €14,400 | -€2,136 | -12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,000 | €7,000 | = | 0.0% |
| Other operating charges | 640/8 | €1,047 | €860 | -€187 | -17.8% |
| Gross operating margin | 9900 | €15,418 | €28,228 | +€12,810 | +83.1% |
| Operating profit (loss) | 9901 | €7,372 | €20,368 | +€12,997 | +176.3% |
| Financial charges | 65/66B | €60 | €60 | +€0 | 0.0% |
| Recurring financial charges | 65 | €60 | €60 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €7,312 | €20,308 | +€12,997 | +177.8% |
| Profit (loss) for the period | 9904 | €7,312 | €20,308 | +€12,997 | +177.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,312 | €20,308 | +€12,997 | +177.8% |
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.