LUNACOM: 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.
LUNACOM
Largest movements
- Receivables within one year +€131,728
up €131,728 (+5.7%), from €2.3m to €2.5m
of which Other amounts receivable: +€131,728
- Stocks and contracts -€75,942
no longer reported in 2025 (was €75,942)
- Profit (loss) carried forward +€80,906
up €80,906 (+24.2%), from -€334,592 to -€253,686
- Other debts -€32,076
down €32,076 (-1.3%), from €2.5m to €2.5m
- Gross operating margin -€28,271
down €28,271 (-46.6%), from €60,718 to €32,447
- Taxes -€8,784
down €8,784 (-22.4%), from €39,270 to €30,486
- Financial income -€5,902
down €5,902 (-4.5%), from €131,168 to €125,266
- Financial charges -€4,762
down €4,762 (-10.9%), from €43,511 to €38,749
- Depreciation -€947
down €947 (-12.7%), from €7,486 to €6,539
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 | €2,423,971 | €2,471,572 | +€47,600 | +2.0% |
| Fixed assets | 21/28 | €13,680 | €7,141 | -€6,539 | -47.8% |
| Tangible fixed assets | 22/27 | €13,680 | €7,141 | -€6,539 | -47.8% |
| Furniture and vehicles | 24 | €13,680 | €7,141 | -€6,539 | -47.8% |
| Current assets | 29/58 | €2,410,292 | €2,464,431 | +€54,139 | +2.2% |
| Stocks and contracts in progress | 3 | €75,942 | - | -€75,942 | |
| Stocks | 30/36 | €75,942 | - | -€75,942 | |
| Amounts receivable within one year | 40/41 | €2,331,449 | €2,463,178 | +€131,728 | +5.7% |
| Trade receivables | 40 | €91,128 | €91,128 | = | 0.0% |
| Other amounts receivable | 41 | €2,240,321 | €2,372,049 | +€131,728 | +5.9% |
| Cash at bank and in hand | 54/58 | €2,321 | €714 | -€1,607 | -69.2% |
| Deferred charges and accrued income | 490/1 | €579 | €540 | -€39 | -6.8% |
| Total equity and liabilities | 10/49 | €2,423,971 | €2,471,572 | +€47,600 | +2.0% |
| Equity | 10/15 | -€325,392 | -€244,486 | +€80,906 | +24.9% |
| Contributions | 10/11 | €7,340 | €7,340 | = | 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 | -€334,592 | -€253,686 | +€80,906 | +24.2% |
| Amounts payable | 17/49 | €2,749,363 | €2,716,058 | -€33,305 | -1.2% |
| Amounts payable within one year | 42/48 | €2,749,363 | €2,716,058 | -€33,305 | -1.2% |
| Trade debts | 44 | €120,231 | €127,832 | +€7,601 | +6.3% |
| Suppliers | 440/4 | €120,231 | €127,832 | +€7,601 | +6.3% |
| Advances received on contracts in progress | 46 | €43,383 | €43,383 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €39,216 | €30,385 | -€8,831 | -22.5% |
| Taxes | 450/3 | €39,216 | €30,385 | -€8,831 | -22.5% |
| Other amounts payable | 47/48 | €2,546,534 | €2,514,458 | -€32,076 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,486 | €6,539 | -€947 | -12.7% |
| Other operating charges | 640/8 | €538 | €1,034 | +€496 | +92.2% |
| Gross operating margin | 9900 | €60,718 | €32,447 | -€28,271 | -46.6% |
| Operating profit (loss) | 9901 | €52,694 | €24,874 | -€27,820 | -52.8% |
| Financial income | 75/76B | €131,168 | €125,266 | -€5,902 | -4.5% |
| Recurring financial income | 75 | €131,168 | €125,266 | -€5,902 | -4.5% |
| Financial charges | 65/66B | €43,511 | €38,749 | -€4,762 | -10.9% |
| Recurring financial charges | 65 | €43,511 | €38,749 | -€4,762 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €140,352 | €111,391 | -€28,961 | -20.6% |
| Income taxes | 67/77 | €39,270 | €30,486 | -€8,784 | -22.4% |
| Profit (loss) for the period | 9904 | €101,082 | €80,906 | -€20,176 | -20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €101,082 | €80,906 | -€20,176 | -20.0% |
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 11 October 2026 via checked.be.