LUNCHAPP: 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.
LUNCHAPP
Largest movements
- Receivables within one year +€3,008
new in 2025: €3,008
- Cash -€2,492
down €2,492 (-72.5%), from €3,439 to €947
mainly Net result for the year (-€13,312) and Investment in fixed assets (net) (-€6,163)
- Tangible fixed assets -€2,022
down €2,022 (-3.2%), from €64,019 to €61,997
of which Furniture and vehicles: -€2,407
- Profit (loss) carried forward -€13,312
down €13,312 (-39.0%), from -€34,158 to -€47,470
- Other debts +€6,063
up €6,063 (+2454.7%), from €247 to €6,310
- Trade debts +€3,904
up €3,904 (+123.9%), from €3,150 to €7,054
- Gross operating margin -€4,147
down €4,147 (-1036.8%), from -€400 to -€4,547
- Depreciation +€2,785
up €2,785 (+51.6%), from €5,400 to €8,185
- Other operating charges -€125
no longer reported in 2025 (was €125)
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 | €68,562 | €65,962 | -€2,600 | -3.8% |
| Fixed assets | 21/28 | €64,019 | €61,997 | -€2,022 | -3.2% |
| Tangible fixed assets | 22/27 | €64,019 | €61,997 | -€2,022 | -3.2% |
| Land and buildings | 22 | €52,914 | €53,432 | +€518 | +1.0% |
| Plant, machinery and equipment | 23 | €563 | €430 | -€133 | -23.6% |
| Furniture and vehicles | 24 | €10,542 | €8,135 | -€2,407 | -22.8% |
| Current assets | 29/58 | €4,543 | €3,965 | -€578 | -12.7% |
| Stocks and contracts in progress | 3 | €671 | - | -€671 | |
| Stocks | 30/36 | €671 | - | -€671 | |
| Amounts receivable within one year | 40/41 | - | €3,008 | +€3,008 | |
| Other amounts receivable | 41 | - | €3,008 | +€3,008 | |
| Cash at bank and in hand | 54/58 | €3,439 | €947 | -€2,492 | -72.5% |
| Deferred charges and accrued income | 490/1 | €433 | €10 | -€423 | -97.7% |
| Total equity and liabilities | 10/49 | €68,562 | €65,962 | -€2,600 | -3.8% |
| Equity | 10/15 | -€19,158 | -€32,470 | -€13,312 | -69.5% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,158 | -€47,470 | -€13,312 | -39.0% |
| Amounts payable | 17/49 | €87,720 | €98,432 | +€10,712 | +12.2% |
| Amounts payable after more than one year | 17 | €83,500 | €83,500 | = | 0.0% |
| Financial debts | 170/4 | €83,500 | €83,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,220 | €14,932 | +€10,712 | +253.8% |
| Current portion of amounts payable after more than one year | 42 | €525 | €1,050 | +€525 | +100.0% |
| Trade debts | 44 | €3,150 | €7,054 | +€3,904 | +123.9% |
| Suppliers | 440/4 | €3,150 | €7,054 | +€3,904 | +123.9% |
| Taxes, remuneration and social security | 45 | €298 | €518 | +€220 | +73.8% |
| Taxes | 450/3 | €298 | €518 | +€220 | +73.8% |
| Other amounts payable | 47/48 | €247 | €6,310 | +€6,063 | +2454.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,400 | €8,185 | +€2,785 | +51.6% |
| Other operating charges | 640/8 | €125 | - | -€125 | |
| Gross operating margin | 9900 | -€400 | -€4,547 | -€4,147 | -1036.8% |
| Operating profit (loss) | 9901 | -€5,925 | -€12,732 | -€6,807 | -114.9% |
| Financial income | 75/76B | €200 | €170 | -€30 | -15.0% |
| Recurring financial income | 75 | €200 | €170 | -€30 | -15.0% |
| Financial charges | 65/66B | €750 | €750 | = | 0.0% |
| Recurring financial charges | 65 | €750 | €750 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,475 | -€13,312 | -€6,837 | -105.6% |
| Profit (loss) for the period | 9904 | -€6,475 | -€13,312 | -€6,837 | -105.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,475 | -€13,312 | -€6,837 | -105.6% |
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 9 October 2026 via checked.be.