Lunars: what changed
Two fiscal 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.
Lunars
Largest movements
- Receivables after one year +€40,812
new in 2025: €40,812
- Cash +€3,388
up €3,388 (+3.3%), from €102,919 to €106,307
mainly Net result for the year (+€60,861) and Depreciation (+€4,369)
- Tangible fixed assets +€2,612
up €2,612 (+55.6%), from €4,697 to €7,309
of which Furniture and vehicles: +€3,136
- Receivables within one year -€2,533
down €2,533 (-8.0%), from €31,763 to €29,229
- Reserves +€60,861
up €60,861 (+65.5%), from €92,950 to €153,812
- Tax, wage and social debts -€14,208
down €14,208 (-36.7%), from €38,711 to €24,503
- Gross operating margin +€10,076
up €10,076 (+13.8%), from €72,827 to €82,903
- Taxes +€2,126
up €2,126 (+14.6%), from €14,531 to €16,657
- Depreciation +€1,559
up €1,559 (+55.5%), from €2,810 to €4,369
- Financial income +€1,049
up €1,049 (+5242950.0%), from €0 to €1,049
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.
Cash bridge derived
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 | €141,520 | €186,044 | +€44,523 | +31.5% |
| Fixed assets | 21/28 | €4,697 | €7,309 | +€2,612 | +55.6% |
| Tangible fixed assets | 22/27 | €4,697 | €7,309 | +€2,612 | +55.6% |
| Furniture and vehicles | 24 | €3,073 | €6,209 | +€3,136 | +102.0% |
| Other tangible fixed assets | 26 | €1,624 | €1,100 | -€523 | -32.2% |
| Current assets | 29/58 | €136,823 | €178,735 | +€41,911 | +30.6% |
| Amounts receivable after more than one year | 29 | - | €40,812 | +€40,812 | |
| Other amounts receivable | 291 | - | €40,812 | +€40,812 | |
| Amounts receivable within one year | 40/41 | €31,763 | €29,229 | -€2,533 | -8.0% |
| Trade receivables | 40 | €31,763 | €29,229 | -€2,533 | -8.0% |
| Cash at bank and in hand | 54/58 | €102,919 | €106,307 | +€3,388 | +3.3% |
| Deferred charges and accrued income | 490/1 | €2,142 | €2,386 | +€245 | +11.4% |
| Total equity and liabilities | 10/49 | €141,520 | €186,044 | +€44,523 | +31.5% |
| Equity | 10/15 | €98,950 | €159,812 | +€60,861 | +61.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €92,950 | €153,812 | +€60,861 | +65.5% |
| Distributable reserves | 133 | €92,950 | €153,812 | +€60,861 | +65.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €42,570 | €26,232 | -€16,338 | -38.4% |
| Amounts payable within one year | 42/48 | €42,084 | €25,973 | -€16,112 | -38.3% |
| Trade debts | 44 | €1,646 | €594 | -€1,052 | -63.9% |
| Suppliers | 440/4 | €1,646 | €594 | -€1,052 | -63.9% |
| Taxes, remuneration and social security | 45 | €38,711 | €24,503 | -€14,208 | -36.7% |
| Taxes | 450/3 | €38,711 | €24,503 | -€14,208 | -36.7% |
| Other amounts payable | 47/48 | €1,727 | €876 | -€851 | -49.3% |
| Accrued charges and deferred income | 492/3 | €485 | €259 | -€226 | -46.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,810 | €4,369 | +€1,559 | +55.5% |
| Other operating charges | 640/8 | €257 | €909 | +€652 | +254.1% |
| Gross operating margin | 9900 | €72,827 | €82,903 | +€10,076 | +13.8% |
| Operating profit (loss) | 9901 | €69,761 | €77,626 | +€7,865 | +11.3% |
| Financial income | 75/76B | €0 | €1,049 | +€1,049 | +5242950.0% |
| Recurring financial income | 75 | €0 | €1,049 | +€1,049 | +5242950.0% |
| Financial charges | 65/66B | €1,756 | €1,156 | -€600 | -34.2% |
| Recurring financial charges | 65 | €1,756 | €1,156 | -€600 | -34.2% |
| Profit (loss) for the period before taxes | 9903 | €68,005 | €77,518 | +€9,514 | +14.0% |
| Income taxes | 67/77 | €14,531 | €16,657 | +€2,126 | +14.6% |
| Profit (loss) for the period | 9904 | €53,474 | €60,861 | +€7,387 | +13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €53,474 | €60,861 | +€7,387 | +13.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.