LuNaWittes: 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.
LuNaWittes
Largest movements
- Tangible fixed assets +€3,616
up €3,616 (+9.4%), from €38,371 to €41,987
of which Plant, machinery and equipment: +€4,435
- Receivables within one year -€3,089
down €3,089 (-98.0%), from €3,152 to €63
of which Other amounts receivable: -€2,924
- Deferred charges and accrued income +€1,815
up €1,815 (+743.4%), from €244 to €2,059
- Reserves +€10,935
up €10,935 (+438.6%), from €2,493 to €13,429
- Debts after one year -€5,073
down €5,073 (-37.5%), from €13,512 to €8,439
- Trade debts +€5,012
up €5,012 (+375.9%), from €1,333 to €6,345
- Short-term financial debts -€3,363
down €3,363 (-59.0%), from €5,695 to €2,332
- Tax, wage and social debts -€3,158
down €3,158 (-55.1%), from €5,735 to €2,577
of which Taxes: -€1,632
- Gross operating margin +€20,841
up €20,841 (+62.0%), from €33,613 to €54,454
- Staff costs -€5,667
down €5,667 (-16.9%), from €33,574 to €27,906
- Other operating charges +€3,078
up €3,078 (+794.7%), from €387 to €3,465
- Depreciation +€1,365
up €1,365 (+25.4%), from €5,370 to €6,735
- Financial charges +€651
up €651 (+15.2%), from €4,292 to €4,943
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 | €47,498 | €49,880 | +€2,382 | +5.0% |
| Fixed assets | 21/28 | €38,371 | €41,987 | +€3,616 | +9.4% |
| Tangible fixed assets | 22/27 | €38,371 | €41,987 | +€3,616 | +9.4% |
| Plant, machinery and equipment | 23 | €32,519 | €36,954 | +€4,435 | +13.6% |
| Furniture and vehicles | 24 | €2,945 | €2,152 | -€793 | -26.9% |
| Other tangible fixed assets | 26 | €2,906 | €2,880 | -€26 | -0.9% |
| Current assets | 29/58 | €9,127 | €7,893 | -€1,234 | -13.5% |
| Stocks and contracts in progress | 3 | €2,558 | €2,983 | +€426 | +16.6% |
| Stocks | 30/36 | €2,558 | €2,983 | +€426 | +16.6% |
| Amounts receivable within one year | 40/41 | €3,152 | €63 | -€3,089 | -98.0% |
| Trade receivables | 40 | €165 | - | -€165 | |
| Other amounts receivable | 41 | €2,987 | €63 | -€2,924 | -97.9% |
| Cash at bank and in hand | 54/58 | €3,174 | €2,788 | -€386 | -12.2% |
| Deferred charges and accrued income | 490/1 | €244 | €2,059 | +€1,815 | +743.4% |
| Total equity and liabilities | 10/49 | €47,498 | €49,880 | +€2,382 | +5.0% |
| Equity | 10/15 | €7,493 | €18,429 | +€10,935 | +145.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €2,493 | €13,429 | +€10,935 | +438.6% |
| Distributable reserves | 133 | €2,493 | €13,429 | +€10,935 | +438.6% |
| Amounts payable | 17/49 | €40,005 | €31,451 | -€8,554 | -21.4% |
| Amounts payable after more than one year | 17 | €13,512 | €8,439 | -€5,073 | -37.5% |
| Financial debts | 170/4 | €13,512 | €8,439 | -€5,073 | -37.5% |
| Amounts payable within one year | 42/48 | €25,551 | €21,630 | -€3,921 | -15.3% |
| Current portion of amounts payable after more than one year | 42 | €4,883 | €5,073 | +€190 | +3.9% |
| Financial debts | 43 | €5,695 | €2,332 | -€3,363 | -59.0% |
| Credit institutions | 430/8 | €5,695 | €2,332 | -€3,363 | -59.0% |
| Trade debts | 44 | €1,333 | €6,345 | +€5,012 | +375.9% |
| Suppliers | 440/4 | €1,333 | €6,345 | +€5,012 | +375.9% |
| Taxes, remuneration and social security | 45 | €5,735 | €2,577 | -€3,158 | -55.1% |
| Taxes | 450/3 | €3,100 | €1,468 | -€1,632 | -52.7% |
| Remuneration and social security | 454/9 | €2,635 | €1,110 | -€1,525 | -57.9% |
| Other amounts payable | 47/48 | €7,905 | €5,303 | -€2,602 | -32.9% |
| Accrued charges and deferred income | 492/3 | €941 | €1,382 | +€441 | +46.8% |
| Remuneration, social security and pensions | 62 | €33,574 | €27,906 | -€5,667 | -16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,370 | €6,735 | +€1,365 | +25.4% |
| Other operating charges | 640/8 | €387 | €3,465 | +€3,078 | +794.7% |
| Gross operating margin | 9900 | €33,613 | €54,454 | +€20,841 | +62.0% |
| Operating profit (loss) | 9901 | -€5,718 | €16,348 | +€22,065 | |
| Financial income | 75/76B | €105 | €7 | -€98 | -93.4% |
| Recurring financial income | 75 | €105 | €7 | -€98 | -93.4% |
| Financial charges | 65/66B | €4,292 | €4,943 | +€651 | +15.2% |
| Recurring financial charges | 65 | €4,292 | €4,943 | +€651 | +15.2% |
| Profit (loss) for the period before taxes | 9903 | -€9,905 | €11,412 | +€21,317 | |
| Income taxes | 67/77 | - | €476 | +€476 | |
| Profit (loss) for the period | 9904 | -€9,905 | €10,935 | +€20,841 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,905 | €10,935 | +€20,841 |
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 8 October 2026 via checked.be.