LUNAS YÖ: 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.
LUNAS YÖ
Largest movements
- Tangible fixed assets +€12,110
up €12,110 (+333%), from €3,641 to €15,751
- Cash -€10,406
down €10,406 (-55.7%), from €18,699 to €8,293
mainly Investment in fixed assets (net) (-€16,388) and Receivables within one year (-€3,107)
- Receivables within one year +€3,107
up €3,107 (+43.9%), from €7,075 to €10,181
of which Trade receivables: +€10,172
- Trade debts +€4,948
up €4,948 (+116%), from €4,265 to €9,213
- Tax, wage and social debts -€1,365
down €1,365 (-62.5%), from €2,182 to €818
- Profit (loss) carried forward +€695
up €695 (+2.3%), from €29,861 to €30,556
- Other debts +€683
new in 2025: €683
- Gross operating margin -€5,893
down €5,893 (-14.5%), from €40,523 to €34,630
- Staff costs +€5,822
up €5,822 (+36.5%), from €15,954 to €21,777
- Other operating charges +€2,108
up €2,108 (+86.8%), from €2,428 to €4,536
- Depreciation +€1,604
up €1,604 (+60.0%), from €2,674 to €4,278
- Taxes -€1,489
down €1,489 (-32.1%), from €4,641 to €3,152
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 | €36,408 | €41,369 | +€4,961 | +13.6% |
| Fixed assets | 21/28 | €3,641 | €15,751 | +€12,110 | +333% |
| Tangible fixed assets | 22/27 | €3,641 | €15,751 | +€12,110 | +333% |
| Furniture and vehicles | 24 | €3,641 | €15,751 | +€12,110 | +333% |
| Current assets | 29/58 | €32,767 | €25,618 | -€7,149 | -21.8% |
| Stocks and contracts in progress | 3 | €6,993 | €7,144 | +€151 | +2.2% |
| Stocks | 30/36 | €6,993 | €7,144 | +€151 | +2.2% |
| Amounts receivable within one year | 40/41 | €7,075 | €10,181 | +€3,107 | +43.9% |
| Trade receivables | 40 | €9 | €10,181 | +€10,172 | +108,790% |
| Other amounts receivable | 41 | €7,065 | - | -€7,065 | |
| Cash at bank and in hand | 54/58 | €18,699 | €8,293 | -€10,406 | -55.7% |
| Total equity and liabilities | 10/49 | €36,408 | €41,369 | +€4,961 | +13.6% |
| Equity | 10/15 | €29,961 | €30,656 | +€695 | +2.3% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Capital | 10 | €100 | €100 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €18,500 | €18,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,861 | €30,556 | +€695 | +2.3% |
| Amounts payable | 17/49 | €6,447 | €10,713 | +€4,266 | +66.2% |
| Amounts payable within one year | 42/48 | €6,447 | €10,713 | +€4,266 | +66.2% |
| Trade debts | 44 | €4,265 | €9,213 | +€4,948 | +116% |
| Suppliers | 440/4 | €4,265 | €9,213 | +€4,948 | +116% |
| Taxes, remuneration and social security | 45 | €2,182 | €818 | -€1,365 | -62.5% |
| Taxes | 450/3 | €2,182 | €818 | -€1,365 | -62.5% |
| Other amounts payable | 47/48 | - | €683 | +€683 | |
| Remuneration, social security and pensions | 62 | €15,954 | €21,777 | +€5,822 | +36.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,674 | €4,278 | +€1,604 | +60.0% |
| Other operating charges | 640/8 | €2,428 | €4,536 | +€2,108 | +86.8% |
| Gross operating margin | 9900 | €40,523 | €34,630 | -€5,893 | -14.5% |
| Operating profit (loss) | 9901 | €19,467 | €4,040 | -€15,427 | -79.2% |
| Financial charges | 65/66B | €354 | €192 | -€162 | -45.8% |
| Recurring financial charges | 65 | €354 | €192 | -€162 | -45.8% |
| Profit (loss) for the period before taxes | 9903 | €19,112 | €3,848 | -€15,265 | -79.9% |
| Income taxes | 67/77 | €4,641 | €3,152 | -€1,489 | -32.1% |
| Profit (loss) for the period | 9904 | €14,471 | €695 | -€13,776 | -95.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,471 | €695 | -€13,776 | -95.2% |
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.