Lunar: 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.
Lunar
Largest movements
- Receivables within one year +€42,971
up €42,971 (+1,707%), from €2,518 to €45,488
of which Trade receivables: +€43,046
- Cash +€5,176
up €5,176 (+150%), from €3,441 to €8,617
mainly Other debts (+€26,361) and Net result for the year (+€11,625)
- Tangible fixed assets +€761
up €761 (+182%), from €419 to €1,180
- Other debts +€26,361
up €26,361 (+7,658%), from €344 to €26,705
- Profit (loss) carried forward +€11,625
up €11,625 (+285%), from €4,075 to €15,700
- Tax, wage and social debts +€7,998
up €7,998 (+1,629%), from €491 to €8,489
- Trade debts +€2,754
up €2,754 (+362%), from €761 to €3,515
- Gross operating margin +€17,085
up €17,085 (+791%), from €2,159 to €19,244
- Other operating charges +€3,652
up €3,652 (+3,095%), from €118 to €3,770
- Taxes +€2,897
up €2,897 (+863%), from €336 to €3,233
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 | €7,172 | €55,909 | +€48,738 | +680% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €454 | €1,215 | +€761 | +168% |
| Tangible fixed assets | 22/27 | €419 | €1,180 | +€761 | +182% |
| Furniture and vehicles | 24 | €419 | €1,180 | +€761 | +182% |
| Financial fixed assets | 28 | €35 | €35 | = | 0.0% |
| Current assets | 29/58 | €6,718 | €54,695 | +€47,977 | +714% |
| Amounts receivable within one year | 40/41 | €2,518 | €45,488 | +€42,971 | +1,707% |
| Trade receivables | 40 | €2,443 | €45,488 | +€43,046 | +1,762% |
| Other amounts receivable | 41 | €75 | - | -€75 | |
| Cash at bank and in hand | 54/58 | €3,441 | €8,617 | +€5,176 | +150% |
| Deferred charges and accrued income | 490/1 | €759 | €589 | -€169 | -22.3% |
| Total equity and liabilities | 10/49 | €7,172 | €55,909 | +€48,738 | +680% |
| Equity | 10/15 | €5,575 | €17,200 | +€11,625 | +209% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,075 | €15,700 | +€11,625 | +285% |
| Amounts payable | 17/49 | €1,597 | €38,710 | +€37,113 | +2,324% |
| Amounts payable within one year | 42/48 | €1,597 | €38,710 | +€37,113 | +2,324% |
| Trade debts | 44 | €761 | €3,515 | +€2,754 | +362% |
| Suppliers | 440/4 | €761 | €3,515 | +€2,754 | +362% |
| Taxes, remuneration and social security | 45 | €491 | €8,489 | +€7,998 | +1,629% |
| Taxes | 450/3 | €491 | €8,489 | +€7,998 | +1,629% |
| Other amounts payable | 47/48 | €344 | €26,705 | +€26,361 | +7,658% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €367 | €462 | +€95 | +25.9% |
| Other operating charges | 640/8 | €118 | €3,770 | +€3,652 | +3,095% |
| Gross operating margin | 9900 | €2,159 | €19,244 | +€17,085 | +791% |
| Operating profit (loss) | 9901 | €1,674 | €15,013 | +€13,339 | +797% |
| Financial charges | 65/66B | €147 | €155 | +€8 | +5.7% |
| Recurring financial charges | 65 | €147 | €155 | +€8 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | €1,527 | €14,858 | +€13,330 | +873% |
| Income taxes | 67/77 | €336 | €3,233 | +€2,897 | +863% |
| Profit (loss) for the period | 9904 | €1,192 | €11,625 | +€10,433 | +875% |
| Profit (loss) for the period to be appropriated | 9905 | €1,192 | €11,625 | +€10,433 | +875% |
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 13 October 2026 via checked.be.