Lunar Interactive: 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 Interactive
Largest movements
- Receivables within one year -€111,556
down €111,556 (-39.3%), from €284,095 to €172,539
of which Trade receivables: -€124,666
- Tangible fixed assets -€8,638
down €8,638 (-83.3%), from €10,367 to €1,728
of which Other tangible fixed assets: -€9,240
- Cash -€8,177
down €8,177 (-56.6%), from €14,451 to €6,274
mainly Other debts (-€185,223) and Trade debts (-€136,381)
- Deferred charges and accrued income -€3,911
down €3,911 (-42.3%), from €9,240 to €5,328
- Profit (loss) carried forward +€239,607
up €239,607 (+95.4%), from -€251,037 to -€11,430
- Other debts -€185,223
down €185,223 (-94.0%), from €196,957 to €11,733
- Trade debts -€136,381
down €136,381 (-67.5%), from €202,119 to €65,738
- Tax, wage and social debts -€33,764
down €33,764 (-39.7%), from €85,073 to €51,309
of which Remuneration and social security: -€24,878
- Reserves -€16,840
down €16,840 (-73.1%), from €23,040 to €6,200
of which Tax-exempt reserves: -€16,840
- Turnover -€848,371
down €848,371 (-51.9%), from €1.6m to €787,655
- Purchases and services -€494,508
down €494,508 (-55.2%), from €895,082 to €400,574
- Staff costs -€284,885
down €284,885 (-36.4%), from €781,859 to €496,974
- Gross operating margin -€91,447
down €91,447 (-14.9%), from €612,907 to €521,459
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 | €318,152 | €185,870 | -€132,283 | -41.6% |
| Fixed assets | 21/28 | €10,367 | €1,728 | -€8,638 | -83.3% |
| Tangible fixed assets | 22/27 | €10,367 | €1,728 | -€8,638 | -83.3% |
| Plant, machinery and equipment | 23 | €492 | €1,728 | +€1,236 | +251% |
| Furniture and vehicles | 24 | €634 | - | -€634 | |
| Other tangible fixed assets | 26 | €9,240 | - | -€9,240 | |
| Current assets | 29/58 | €307,786 | €184,141 | -€123,645 | -40.2% |
| Amounts receivable within one year | 40/41 | €284,095 | €172,539 | -€111,556 | -39.3% |
| Trade receivables | 40 | €283,794 | €159,127 | -€124,666 | -43.9% |
| Other amounts receivable | 41 | €302 | €13,412 | +€13,110 | +4,347% |
| Cash at bank and in hand | 54/58 | €14,451 | €6,274 | -€8,177 | -56.6% |
| Deferred charges and accrued income | 490/1 | €9,240 | €5,328 | -€3,911 | -42.3% |
| Total equity and liabilities | 10/49 | €318,152 | €185,870 | -€132,283 | -41.6% |
| Equity | 10/15 | -€165,997 | €56,770 | +€222,767 | |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €23,040 | €6,200 | -€16,840 | -73.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,840 | - | -€16,840 | |
| Profit (loss) carried forward | 14 | -€251,037 | -€11,430 | +€239,607 | +95.4% |
| Provisions and deferred taxes | 16 | - | €319 | +€319 | |
| Provisions for liabilities and charges | 160/5 | - | €319 | +€319 | |
| Pensions and similar obligations | 160 | - | €319 | +€319 | |
| Amounts payable | 17/49 | €484,149 | €128,780 | -€355,369 | -73.4% |
| Amounts payable within one year | 42/48 | €484,149 | €128,780 | -€355,369 | -73.4% |
| Trade debts | 44 | €202,119 | €65,738 | -€136,381 | -67.5% |
| Suppliers | 440/4 | €202,119 | €65,738 | -€136,381 | -67.5% |
| Taxes, remuneration and social security | 45 | €85,073 | €51,309 | -€33,764 | -39.7% |
| Taxes | 450/3 | €13,627 | €4,740 | -€8,887 | -65.2% |
| Remuneration and social security | 454/9 | €71,446 | €46,568 | -€24,878 | -34.8% |
| Other amounts payable | 47/48 | €196,957 | €11,733 | -€185,223 | -94.0% |
| Turnover | 70 | €1,636,026 | €787,655 | -€848,371 | -51.9% |
| Non-recurring operating income | 76A | - | €17,965 | +€17,965 | |
| Goods, raw materials, services and sundry goods | 60/61 | €895,082 | €400,574 | -€494,508 | -55.2% |
| Remuneration, social security and pensions | 62 | €781,859 | €496,974 | -€284,885 | -36.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,942 | €297 | -€3,645 | -92.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€23,216 | -€7,021 | +€16,195 | +69.8% |
| Other operating charges | 640/8 | €4,641 | €13,081 | +€8,440 | +182% |
| Non-recurring operating charges | 66A | - | €10,367 | +€10,367 | |
| Gross operating margin | 9900 | €612,907 | €521,459 | -€91,447 | -14.9% |
| Operating profit (loss) | 9901 | -€154,319 | €7,761 | +€162,081 | |
| Financial income | 75/76B | €501 | €489 | -€12 | -2.4% |
| Recurring financial income | 75 | €501 | €489 | -€12 | -2.4% |
| Financial charges | 65/66B | €19,673 | €14,198 | -€5,475 | -27.8% |
| Recurring financial charges | 65 | €19,673 | €14,198 | -€5,475 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | -€173,491 | -€5,947 | +€167,544 | +96.6% |
| Income taxes | 67/77 | €2,636 | €1,286 | -€1,350 | -51.2% |
| Profit (loss) for the period | 9904 | -€176,127 | -€7,233 | +€168,894 | +95.9% |
| Transfer from tax-exempt reserves | 789 | - | €16,840 | +€16,840 | |
| Profit (loss) for the period to be appropriated | 9905 | -€176,127 | €9,607 | +€185,734 |
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 16 October 2026 via checked.be.