LunarCo: 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.
LunarCo
Largest movements
- Current investments +€159,707
up €159,707 (+91.6%), from €174,271 to €333,978
- Cash -€14,875
down €14,875 (-26.0%), from €57,270 to €42,395
mainly Current investments (-€159,707) and Investment in fixed assets (net) (-€2,601)
- Tangible fixed assets -€10,089
down €10,089 (-8.1%), from €124,159 to €114,071
- Reserves +€98,500
up €98,500 (+58.2%), from €169,210 to €267,710
of which Distributable reserves: +€98,500
- Tax, wage and social debts +€21,019
up €21,019 (+105%), from €20,003 to €41,021
of which Taxes: +€21,019
- Other debts +€9,113
up €9,113 (+262%), from €3,475 to €12,588
- Gross operating margin +€47,218
up €47,218 (+41.2%), from €114,697 to €161,915
- Taxes +€18,169
up €18,169 (+55.5%), from €32,751 to €50,920
- Financial income +€3,843
up €3,843 (+12,042%), from €32 to €3,875
- Depreciation -€2,289
down €2,289 (-15.3%), from €14,979 to €12,689
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 | €395,541 | €524,188 | +€128,647 | +32.5% |
| Fixed assets | 21/28 | €124,258 | €114,169 | -€10,089 | -8.1% |
| Tangible fixed assets | 22/27 | €124,159 | €114,071 | -€10,089 | -8.1% |
| Land and buildings | 22 | €106,033 | €102,700 | -€3,333 | -3.1% |
| Plant, machinery and equipment | 23 | €10,624 | €5,595 | -€5,030 | -47.3% |
| Furniture and vehicles | 24 | €7,502 | €5,776 | -€1,726 | -23.0% |
| Financial fixed assets | 28 | €99 | €99 | = | 0.0% |
| Current assets | 29/58 | €271,283 | €410,019 | +€138,736 | +51.1% |
| Stocks and contracts in progress | 3 | €18,392 | €14,524 | -€3,869 | -21.0% |
| Stocks | 30/36 | €18,392 | €14,524 | -€3,869 | -21.0% |
| Amounts receivable within one year | 40/41 | €18,105 | €15,409 | -€2,696 | -14.9% |
| Trade receivables | 40 | €17,306 | €13,703 | -€3,603 | -20.8% |
| Other amounts receivable | 41 | €799 | €1,706 | +€907 | +114% |
| Current investments | 50/53 | €174,271 | €333,978 | +€159,707 | +91.6% |
| Cash at bank and in hand | 54/58 | €57,270 | €42,395 | -€14,875 | -26.0% |
| Deferred charges and accrued income | 490/1 | €3,245 | €3,714 | +€469 | +14.4% |
| Total equity and liabilities | 10/49 | €395,541 | €524,188 | +€128,647 | +32.5% |
| Equity | 10/15 | €356,225 | €454,763 | +€98,538 | +27.7% |
| Contributions | 10/11 | €186,750 | €186,750 | = | 0.0% |
| Reserves | 13 | €169,210 | €267,710 | +€98,500 | +58.2% |
| Non-distributable reserves | 130/1 | €3,252 | €3,252 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,252 | €3,252 | = | 0.0% |
| Distributable reserves | 133 | €165,958 | €264,458 | +€98,500 | +59.4% |
| Profit (loss) carried forward | 14 | €266 | €304 | +€38 | +14.4% |
| Amounts payable | 17/49 | €39,316 | €69,425 | +€30,109 | +76.6% |
| Amounts payable within one year | 42/48 | €31,541 | €61,165 | +€29,624 | +93.9% |
| Trade debts | 44 | €8,063 | €7,556 | -€508 | -6.3% |
| Suppliers | 440/4 | €8,063 | €7,556 | -€508 | -6.3% |
| Taxes, remuneration and social security | 45 | €20,003 | €41,021 | +€21,019 | +105% |
| Taxes | 450/3 | €17,933 | €38,951 | +€21,019 | +117% |
| Remuneration and social security | 454/9 | €2,070 | €2,070 | = | 0.0% |
| Other amounts payable | 47/48 | €3,475 | €12,588 | +€9,113 | +262% |
| Accrued charges and deferred income | 492/3 | €7,775 | €8,260 | +€485 | +6.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,979 | €12,689 | -€2,289 | -15.3% |
| Other operating charges | 640/8 | €1,685 | €2,121 | +€436 | +25.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €114,697 | €161,915 | +€47,218 | +41.2% |
| Operating profit (loss) | 9901 | €98,033 | €147,105 | +€49,071 | +50.1% |
| Financial income | 75/76B | €32 | €3,875 | +€3,843 | +12,042% |
| Recurring financial income | 75 | €32 | €3,875 | +€3,843 | +12,042% |
| Financial charges | 65/66B | €1,240 | €1,521 | +€282 | +22.7% |
| Recurring financial charges | 65 | €1,240 | €1,521 | +€282 | +22.7% |
| Profit (loss) for the period before taxes | 9903 | €96,825 | €149,458 | +€52,632 | +54.4% |
| Income taxes | 67/77 | €32,751 | €50,920 | +€18,169 | +55.5% |
| Profit (loss) for the period | 9904 | €64,075 | €98,538 | +€34,464 | +53.8% |
| Profit (loss) for the period to be appropriated | 9905 | €64,075 | €98,538 | +€34,464 | +53.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.