LUNACO: 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.
LUNACO
Largest movements
- Receivables within one year +€3,919
up €3,919 (+10.8%), from €36,446 to €40,365
of which Trade receivables: +€4,490
- Deferred charges and accrued income -€2,102
no longer reported in 2025 (was €2,102)
- Cash -€1,973
down €1,973 (-75.8%), from €2,603 to €629
mainly Net result for the year (-€10,997) and Receivables within one year (-€3,919)
- Profit (loss) carried forward -€10,997
down €10,997 (-82.0%), from €13,408 to €2,411
- Tax, wage and social debts +€5,179
new in 2025: €5,179
- Trade debts +€5,061
up €5,061 (+1000.2%), from €506 to €5,568
- Accrued charges and deferred income +€600
new in 2025: €600
- Gross operating margin -€20,700
down €20,700, from €15,296 to -€5,404
- Taxes +€5,179
new in 2025: €5,179
- Other operating charges +€231
up €231 (+50.0%), from €462 to €693
- Financial income +€204
up €204 (+98.7%), from €207 to €411
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 | €41,150 | €40,994 | -€156 | -0.4% |
| Current assets | 29/58 | €41,150 | €40,994 | -€156 | -0.4% |
| Amounts receivable within one year | 40/41 | €36,446 | €40,365 | +€3,919 | +10.8% |
| Trade receivables | 40 | €22,574 | €27,063 | +€4,490 | +19.9% |
| Other amounts receivable | 41 | €13,872 | €13,301 | -€571 | -4.1% |
| Cash at bank and in hand | 54/58 | €2,603 | €629 | -€1,973 | -75.8% |
| Deferred charges and accrued income | 490/1 | €2,102 | - | -€2,102 | |
| Total equity and liabilities | 10/49 | €41,150 | €40,994 | -€156 | -0.4% |
| Equity | 10/15 | €21,468 | €10,471 | -€10,997 | -51.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,408 | €2,411 | -€10,997 | -82.0% |
| Amounts payable | 17/49 | €19,682 | €30,522 | +€10,841 | +55.1% |
| Amounts payable after more than one year | 17 | €19,176 | €19,176 | = | 0.0% |
| Financial debts | 170/4 | €19,176 | €19,176 | = | 0.0% |
| Amounts payable within one year | 42/48 | €506 | €10,747 | +€10,241 | +2023.7% |
| Trade debts | 44 | €506 | €5,568 | +€5,061 | +1000.2% |
| Suppliers | 440/4 | €506 | €5,568 | +€5,061 | +1000.2% |
| Taxes, remuneration and social security | 45 | - | €5,179 | +€5,179 | |
| Taxes | 450/3 | - | €5,179 | +€5,179 | |
| Accrued charges and deferred income | 492/3 | - | €600 | +€600 | |
| Other operating charges | 640/8 | €462 | €693 | +€231 | +50.0% |
| Gross operating margin | 9900 | €15,296 | -€5,404 | -€20,700 | |
| Operating profit (loss) | 9901 | €14,833 | -€6,098 | -€20,931 | |
| Financial income | 75/76B | €207 | €411 | +€204 | +98.7% |
| Recurring financial income | 75 | €207 | €411 | +€204 | +98.7% |
| Financial charges | 65/66B | €205 | €132 | -€74 | -35.9% |
| Recurring financial charges | 65 | €205 | €132 | -€74 | -35.9% |
| Profit (loss) for the period before taxes | 9903 | €14,835 | -€5,818 | -€20,653 | |
| Income taxes | 67/77 | - | €5,179 | +€5,179 | |
| Profit (loss) for the period | 9904 | €14,835 | -€10,997 | -€25,832 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,835 | -€10,997 | -€25,832 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.