LUNATIK: 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.
LUNATIK
Largest movements
- Receivables within one year +€10,627
new in 2022: €10,627
of which Other amounts receivable: +€10,497
- Deferred charges and accrued income -€9,409
no longer reported in 2022 (was €9,409)
- Trade debts +€11,323
up €11,323 (+17.2%), from €66,016 to €77,339
- Profit (loss) carried forward -€5,671
down €5,671 (-27.9%), from -€20,306 to -€25,977
- Debts after one year -€5,067
no longer reported in 2022 (was €5,067)
- Short-term financial debts +€5,067
new in 2022: €5,067
- Tax, wage and social debts -€3,723
down €3,723 (-30.4%), from €12,265 to €8,542
- Gross operating margin +€975
up €975 (+17.1%), from -€5,707 to -€4,733
- Other operating charges -€520
down €520 (-55.9%), from €930 to €410
- Staff costs +€264
new in 2022: €264
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €97,451 | €97,734 | +€283 | +0.3% |
| Fixed assets | 21/28 | €15,599 | €15,599 | = | 0.0% |
| Tangible fixed assets | 22/27 | €15,449 | €15,449 | = | 0.0% |
| Furniture and vehicles | 24 | €15,449 | €15,449 | = | 0.0% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €81,852 | €82,136 | +€283 | +0.3% |
| Stocks and contracts in progress | 3 | €72,375 | €71,487 | -€888 | -1.2% |
| Stocks | 30/36 | €72,375 | €71,487 | -€888 | -1.2% |
| Amounts receivable within one year | 40/41 | - | €10,627 | +€10,627 | |
| Trade receivables | 40 | - | €130 | +€130 | |
| Other amounts receivable | 41 | - | €10,497 | +€10,497 | |
| Cash at bank and in hand | 54/58 | €68 | €21 | -€47 | -68.5% |
| Deferred charges and accrued income | 490/1 | €9,409 | - | -€9,409 | |
| Total equity and liabilities | 10/49 | €97,451 | €97,734 | +€283 | +0.3% |
| Equity | 10/15 | €12,457 | €6,786 | -€5,671 | -45.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,163 | €14,163 | = | 0.0% |
| Non-distributable reserves | 130/1 | €163 | €163 | = | 0.0% |
| Legal reserve | 130 | €163 | €163 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,000 | €14,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,306 | -€25,977 | -€5,671 | -27.9% |
| Amounts payable | 17/49 | €84,994 | €90,948 | +€5,955 | +7.0% |
| Amounts payable after more than one year | 17 | €5,067 | - | -€5,067 | |
| Financial debts | 170/4 | €5,067 | - | -€5,067 | |
| Amounts payable within one year | 42/48 | €79,927 | €90,948 | +€11,022 | +13.8% |
| Financial debts | 43 | - | €5,067 | +€5,067 | |
| Credit institutions | 430/8 | - | €5,067 | +€5,067 | |
| Trade debts | 44 | €66,016 | €77,339 | +€11,323 | +17.2% |
| Suppliers | 440/4 | €66,016 | €77,339 | +€11,323 | +17.2% |
| Taxes, remuneration and social security | 45 | €12,265 | €8,542 | -€3,723 | -30.4% |
| Taxes | 450/3 | €12,265 | €8,542 | -€3,723 | -30.4% |
| Other amounts payable | 47/48 | €1,645 | - | -€1,645 | |
| Remuneration, social security and pensions | 62 | - | €264 | +€264 | |
| Other operating charges | 640/8 | €930 | €410 | -€520 | -55.9% |
| Gross operating margin | 9900 | -€5,707 | -€4,733 | +€975 | +17.1% |
| Operating profit (loss) | 9901 | -€6,637 | -€5,407 | +€1,231 | +18.5% |
| Financial charges | 65/66B | €284 | €264 | -€20 | -7.0% |
| Recurring financial charges | 65 | €284 | €264 | -€20 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,922 | -€5,671 | +€1,250 | +18.1% |
| Profit (loss) for the period | 9904 | -€6,922 | -€5,671 | +€1,250 | +18.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,922 | -€5,671 | +€1,250 | +18.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.