Lunaris Data Consulting: 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.
Lunaris Data Consulting
Largest movements
- Receivables after one year +€100,000
new in 2025: €100,000
- Receivables within one year +€35,816
new in 2025: €35,816
- Deferred charges and accrued income -€29,600
no longer reported in 2025 (was €29,600)
- Cash -€17,872
down €17,872 (-23.3%), from €76,754 to €58,882
mainly Receivables after one year (-€100,000) and Receivables within one year (-€35,816)
- Current investments +€16,000
new in 2025: €16,000
- Reserves +€79,641
up €79,641 (+112%), from €71,275 to €150,916
- Tax, wage and social debts +€24,397
up €24,397 (+88.5%), from €27,582 to €51,979
of which Taxes: +€26,837
- Other debts +€2,780
up €2,780 (+331%), from €839 to €3,619
- Trade debts -€2,473
down €2,473 (-59.5%), from €4,158 to €1,685
- Gross operating margin +€11,749
up €11,749 (+12.8%), from €91,877 to €103,627
- Taxes +€3,092
up €3,092 (+17.0%), from €18,198 to €21,290
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 | €106,354 | €210,698 | +€104,344 | +98.1% |
| Current assets | 29/58 | €106,354 | €210,698 | +€104,344 | +98.1% |
| Amounts receivable after more than one year | 29 | - | €100,000 | +€100,000 | |
| Other amounts receivable | 291 | - | €100,000 | +€100,000 | |
| Amounts receivable within one year | 40/41 | - | €35,816 | +€35,816 | |
| Trade receivables | 40 | - | €35,816 | +€35,816 | |
| Current investments | 50/53 | - | €16,000 | +€16,000 | |
| Cash at bank and in hand | 54/58 | €76,754 | €58,882 | -€17,872 | -23.3% |
| Deferred charges and accrued income | 490/1 | €29,600 | - | -€29,600 | |
| Total equity and liabilities | 10/49 | €106,354 | €210,698 | +€104,344 | +98.1% |
| Equity | 10/15 | €73,775 | €153,416 | +€79,641 | +108% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €71,275 | €150,916 | +€79,641 | +112% |
| Distributable reserves | 133 | €71,275 | €150,916 | +€79,641 | +112% |
| Amounts payable | 17/49 | €32,579 | €57,283 | +€24,704 | +75.8% |
| Amounts payable within one year | 42/48 | €32,579 | €57,283 | +€24,704 | +75.8% |
| Trade debts | 44 | €4,158 | €1,685 | -€2,473 | -59.5% |
| Suppliers | 440/4 | €4,158 | €1,685 | -€2,473 | -59.5% |
| Taxes, remuneration and social security | 45 | €27,582 | €51,979 | +€24,397 | +88.5% |
| Taxes | 450/3 | €25,142 | €51,979 | +€26,837 | +107% |
| Remuneration and social security | 454/9 | €2,440 | - | -€2,440 | |
| Other amounts payable | 47/48 | €839 | €3,619 | +€2,780 | +331% |
| Gross operating margin | 9900 | €91,877 | €103,627 | +€11,749 | +12.8% |
| Operating profit (loss) | 9901 | €91,877 | €103,627 | +€11,749 | +12.8% |
| Financial income | 75/76B | - | €540 | +€540 | |
| Recurring financial income | 75 | - | €540 | +€540 | |
| Financial charges | 65/66B | €1,565 | €2,403 | +€838 | +53.6% |
| Recurring financial charges | 65 | €1,565 | €2,403 | +€838 | +53.6% |
| Profit (loss) for the period before taxes | 9903 | €90,312 | €101,764 | +€11,452 | +12.7% |
| Income taxes | 67/77 | €18,198 | €21,290 | +€3,092 | +17.0% |
| Profit (loss) for the period | 9904 | €72,114 | €80,474 | +€8,360 | +11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €72,114 | €80,474 | +€8,360 | +11.6% |
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 25 October 2026 via checked.be.