Lunalu Collection: 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.
Lunalu Collection
Largest movements
- Cash +€5,264
up €5,264 (+23.7%), from €22,182 to €27,446
mainly Trade debts (+€2,962) and Receivables within one year (+€2,849)
- Receivables within one year -€2,849
down €2,849 (-63.5%), from €4,485 to €1,636
- Trade debts +€2,962
up €2,962 (+322%), from €920 to €3,882
- Tax, wage and social debts -€738
down €738 (-31.4%), from €2,346 to €1,609
- Reserves +€309
up €309 (+10.1%), from €3,054 to €3,363
- Gross operating margin -€4,640
down €4,640 (-76.7%), from €6,047 to €1,406
- Taxes -€1,330
down €1,330 (-91.9%), from €1,448 to €118
- Other operating charges +€356
up €356 (+67.7%), from €525 to €881
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 | €26,668 | €29,082 | +€2,415 | +9.1% |
| Current assets | 29/58 | €26,668 | €29,082 | +€2,415 | +9.1% |
| Amounts receivable within one year | 40/41 | €4,485 | €1,636 | -€2,849 | -63.5% |
| Trade receivables | 40 | €4,485 | €1,636 | -€2,849 | -63.5% |
| Cash at bank and in hand | 54/58 | €22,182 | €27,446 | +€5,264 | +23.7% |
| Total equity and liabilities | 10/49 | €26,668 | €29,082 | +€2,415 | +9.1% |
| Equity | 10/15 | €23,054 | €23,363 | +€309 | +1.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €3,054 | €3,363 | +€309 | +10.1% |
| Distributable reserves | 133 | €3,054 | €3,363 | +€309 | +10.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €3,614 | €5,720 | +€2,106 | +58.3% |
| Amounts payable within one year | 42/48 | €3,614 | €5,720 | +€2,106 | +58.3% |
| Trade debts | 44 | €920 | €3,882 | +€2,962 | +322% |
| Suppliers | 440/4 | €920 | €3,882 | +€2,962 | +322% |
| Taxes, remuneration and social security | 45 | €2,346 | €1,609 | -€738 | -31.4% |
| Taxes | 450/3 | €2,346 | €1,609 | -€738 | -31.4% |
| Other amounts payable | 47/48 | €348 | €229 | -€119 | -34.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €525 | €881 | +€356 | +67.7% |
| Gross operating margin | 9900 | €6,047 | €1,406 | -€4,640 | -76.7% |
| Operating profit (loss) | 9901 | €5,522 | €526 | -€4,996 | -90.5% |
| Financial income | 75/76B | €0 | €49 | +€48 | +15,587% |
| Recurring financial income | 75 | €0 | €49 | +€48 | +15,587% |
| Financial charges | 65/66B | €161 | €148 | -€13 | -8.0% |
| Recurring financial charges | 65 | €161 | €148 | -€13 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €5,361 | €427 | -€4,934 | -92.0% |
| Income taxes | 67/77 | €1,448 | €118 | -€1,330 | -91.9% |
| Profit (loss) for the period | 9904 | €3,913 | €309 | -€3,604 | -92.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,913 | €309 | -€3,604 | -92.1% |
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 22 October 2026 via checked.be.