LUNATIS: 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.
LUNATIS
Largest movements
- Cash -€36,652
down €36,652 (-34.0%), from €107,817 to €71,165
mainly Investment in fixed assets (net) (-€50,717) and Contributions, distributions and other (-€31,852)
- Tangible fixed assets +€30,094
up €30,094 (+10.3%), from €291,206 to €321,300
of which Furniture and vehicles: +€18,333
- Receivables within one year -€23,914
down €23,914 (-26.8%), from €89,291 to €65,378
of which Trade receivables: -€25,072
- Reserves +€24,682
up €24,682 (+8.3%), from €297,609 to €322,291
of which Distributable reserves: +€24,682
- Tax, wage and social debts -€21,958
down €21,958 (-63.1%), from €34,824 to €12,866
- Debts after one year -€20,049
down €20,049 (-36.4%), from €55,029 to €34,980
- Trade debts -€13,140
down €13,140 (-80.8%), from €16,266 to €3,127
- Gross operating margin -€11,986
down €11,986 (-9.8%), from €122,387 to €110,401
- Taxes -€6,297
down €6,297 (-21.6%), from €29,168 to €22,871
- Depreciation +€3,683
up €3,683 (+21.7%), from €16,939 to €20,623
- Other operating charges +€2,663
up €2,663 (+113%), from €2,358 to €5,020
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 | €497,446 | €466,430 | -€31,016 | -6.2% |
| Fixed assets | 21/28 | €296,806 | €326,900 | +€30,094 | +10.1% |
| Tangible fixed assets | 22/27 | €291,206 | €321,300 | +€30,094 | +10.3% |
| Land and buildings | 22 | €269,586 | €281,558 | +€11,972 | +4.4% |
| Plant, machinery and equipment | 23 | €211 | €0 | -€211 | -100% |
| Furniture and vehicles | 24 | €21,409 | €39,742 | +€18,333 | +85.6% |
| Financial fixed assets | 28 | €5,600 | €5,600 | = | 0.0% |
| Current assets | 29/58 | €200,640 | €139,530 | -€61,110 | -30.5% |
| Amounts receivable within one year | 40/41 | €89,291 | €65,378 | -€23,914 | -26.8% |
| Trade receivables | 40 | €84,900 | €59,828 | -€25,072 | -29.5% |
| Other amounts receivable | 41 | €4,392 | €5,550 | +€1,158 | +26.4% |
| Cash at bank and in hand | 54/58 | €107,817 | €71,165 | -€36,652 | -34.0% |
| Deferred charges and accrued income | 490/1 | €3,531 | €2,987 | -€544 | -15.4% |
| Total equity and liabilities | 10/49 | €497,446 | €466,430 | -€31,016 | -6.2% |
| Equity | 10/15 | €316,209 | €340,891 | +€24,682 | +7.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €297,609 | €322,291 | +€24,682 | +8.3% |
| Non-distributable reserves | 130/1 | €7,260 | €7,260 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,260 | €7,260 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,576 | €18,576 | = | 0.0% |
| Distributable reserves | 133 | €271,773 | €296,455 | +€24,682 | +9.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €19,659 | €19,659 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €19,659 | €19,659 | = | 0.0% |
| Other liabilities and charges | 164/5 | €19,659 | €19,659 | = | 0.0% |
| Amounts payable | 17/49 | €161,578 | €105,880 | -€55,698 | -34.5% |
| Amounts payable after more than one year | 17 | €55,029 | €34,980 | -€20,049 | -36.4% |
| Financial debts | 170/4 | €55,029 | €34,980 | -€20,049 | -36.4% |
| Amounts payable within one year | 42/48 | €106,549 | €70,899 | -€35,649 | -33.5% |
| Current portion of amounts payable after more than one year | 42 | €20,684 | €20,049 | -€635 | -3.1% |
| Trade debts | 44 | €16,266 | €3,127 | -€13,140 | -80.8% |
| Suppliers | 440/4 | €16,266 | €3,127 | -€13,140 | -80.8% |
| Taxes, remuneration and social security | 45 | €34,824 | €12,866 | -€21,958 | -63.1% |
| Taxes | 450/3 | €34,824 | €12,866 | -€21,958 | -63.1% |
| Other amounts payable | 47/48 | €34,774 | €34,857 | +€84 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,939 | €20,623 | +€3,683 | +21.7% |
| Other operating charges | 640/8 | €2,358 | €5,020 | +€2,663 | +113% |
| Gross operating margin | 9900 | €122,387 | €110,401 | -€11,986 | -9.8% |
| Operating profit (loss) | 9901 | €103,090 | €84,758 | -€18,332 | -17.8% |
| Financial income | 75/76B | €3 | €0 | -€3 | -100% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100% |
| Financial charges | 65/66B | €5,092 | €5,353 | +€261 | +5.1% |
| Recurring financial charges | 65 | €5,092 | €5,353 | +€261 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | €98,001 | €79,405 | -€18,597 | -19.0% |
| Income taxes | 67/77 | €29,168 | €22,871 | -€6,297 | -21.6% |
| Profit (loss) for the period | 9904 | €68,834 | €56,534 | -€12,300 | -17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €68,834 | €56,534 | -€12,300 | -17.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.