LUNALUX: 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.
LUNALUX
Largest movements
- Receivables within one year +€93,165
up €93,165 (+44.8%), from €207,979 to €301,144
of which Trade receivables: +€65,556
- Other debts +€606,085
up €606,085 (+820%), from €73,910 to €679,995
- Profit (loss) carried forward -€482,763
down €482,763 (-89.0%), from €542,474 to €59,711
- Trade debts +€79,106
up €79,106 (+85.9%), from €92,130 to €171,236
- Reserves -€63,000
down €63,000 (-32.7%), from €192,600 to €129,600
- Tax, wage and social debts -€23,962
down €23,962 (-41.7%), from €57,506 to €33,544
of which Taxes: -€31,408
- Gross operating margin -€137,884
down €137,884 (-30.3%), from €455,483 to €317,600
- Taxes -€53,531
down €53,531 (-51.5%), from €103,975 to €50,444
- Staff costs +€46,713
up €46,713 (+552%), from €8,466 to €55,179
- Write-downs +€22,993
new in 2025: €22,993
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 | €979,080 | €1,094,545 | +€115,466 | +11.8% |
| Fixed assets | 21/28 | €37,097 | €40,564 | +€3,466 | +9.3% |
| Tangible fixed assets | 22/27 | €31,705 | €35,171 | +€3,466 | +10.9% |
| Plant, machinery and equipment | 23 | €1,046 | €727 | -€319 | -30.5% |
| Furniture and vehicles | 24 | €30,659 | €34,444 | +€3,785 | +12.3% |
| Financial fixed assets | 28 | €5,392 | €5,392 | = | 0.0% |
| Current assets | 29/58 | €941,982 | €1,053,982 | +€111,999 | +11.9% |
| Stocks and contracts in progress | 3 | €2,004 | €11,315 | +€9,311 | +465% |
| Stocks | 30/36 | €2,004 | €11,315 | +€9,311 | +465% |
| Amounts receivable within one year | 40/41 | €207,979 | €301,144 | +€93,165 | +44.8% |
| Trade receivables | 40 | €171,704 | €237,261 | +€65,556 | +38.2% |
| Other amounts receivable | 41 | €36,274 | €63,883 | +€27,608 | +76.1% |
| Cash at bank and in hand | 54/58 | €728,800 | €737,242 | +€8,442 | +1.2% |
| Deferred charges and accrued income | 490/1 | €3,199 | €4,282 | +€1,082 | +33.8% |
| Total equity and liabilities | 10/49 | €979,080 | €1,094,545 | +€115,466 | +11.8% |
| Equity | 10/15 | €755,534 | €209,771 | -€545,763 | -72.2% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €192,600 | €129,600 | -€63,000 | -32.7% |
| Distributable reserves | 133 | €192,600 | €129,600 | -€63,000 | -32.7% |
| Profit (loss) carried forward | 14 | €542,474 | €59,711 | -€482,763 | -89.0% |
| Amounts payable | 17/49 | €223,546 | €884,775 | +€661,229 | +296% |
| Amounts payable within one year | 42/48 | €223,546 | €884,775 | +€661,229 | +296% |
| Trade debts | 44 | €92,130 | €171,236 | +€79,106 | +85.9% |
| Suppliers | 440/4 | €92,130 | €171,236 | +€79,106 | +85.9% |
| Taxes, remuneration and social security | 45 | €57,506 | €33,544 | -€23,962 | -41.7% |
| Taxes | 450/3 | €45,383 | €13,975 | -€31,408 | -69.2% |
| Remuneration and social security | 454/9 | €12,123 | €19,569 | +€7,446 | +61.4% |
| Other amounts payable | 47/48 | €73,910 | €679,995 | +€606,085 | +820% |
| Non-recurring operating income | 76A | €18,072 | €8,887 | -€9,185 | -50.8% |
| Remuneration, social security and pensions | 62 | €8,466 | €55,179 | +€46,713 | +552% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,919 | €20,553 | +€1,635 | +8.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €22,993 | +€22,993 | |
| Other operating charges | 640/8 | €4,084 | €400 | -€3,684 | -90.2% |
| Non-recurring operating charges | 66A | €482 | €553 | +€70 | +14.6% |
| Gross operating margin | 9900 | €455,483 | €317,600 | -€137,884 | -30.3% |
| Operating profit (loss) | 9901 | €423,533 | €217,922 | -€205,611 | -48.5% |
| Financial income | 75/76B | €18 | €2 | -€16 | -87.9% |
| Recurring financial income | 75 | €18 | €2 | -€16 | -87.9% |
| Financial charges | 65/66B | €644 | €244 | -€401 | -62.2% |
| Recurring financial charges | 65 | €644 | €244 | -€401 | -62.2% |
| Profit (loss) for the period before taxes | 9903 | €422,907 | €217,681 | -€205,227 | -48.5% |
| Income taxes | 67/77 | €103,975 | €50,444 | -€53,531 | -51.5% |
| Profit (loss) for the period | 9904 | €318,932 | €167,237 | -€151,695 | -47.6% |
| Profit (loss) for the period to be appropriated | 9905 | €318,932 | €167,237 | -€151,695 | -47.6% |
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 15 October 2026 via checked.be.