LUND: 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.
LUND
Largest movements
- Tangible fixed assets -€185,395
down €185,395 (-9.2%), from €2.0m to €1.8m
of which Land and buildings: -€151,665
- Receivables within one year +€158,207
up €158,207 (+1147.5%), from €13,788 to €171,995
of which Trade receivables: +€87,354
- Other debts -€680,445
down €680,445 (-60.7%), from €1.1m to €439,975
- Profit (loss) carried forward +€678,925
up €678,925, from -€147,676 to €531,249
- Debts after one year -€43,854
down €43,854 (-2.7%), from €1.6m to €1.6m
- Gross operating margin +€660,214
up €660,214 (+211.6%), from €312,033 to €972,247
- Financial income +€36,230
up €36,230 (+990.3%), from €3,658 to €39,888
of which Financial income: +€36,299
- Financial charges +€32,832
up €32,832 (+45.3%), from €72,522 to €105,354
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,042,308 | €2,997,306 | -€45,003 | -1.5% |
| Fixed assets | 21/28 | €2,820,973 | €2,635,477 | -€185,495 | -6.6% |
| Intangible fixed assets | 21 | €667 | €567 | -€100 | -15.0% |
| Tangible fixed assets | 22/27 | €2,015,306 | €1,829,911 | -€185,395 | -9.2% |
| Land and buildings | 22 | €1,719,440 | €1,567,775 | -€151,665 | -8.8% |
| Plant, machinery and equipment | 23 | €295,866 | €262,136 | -€33,730 | -11.4% |
| Financial fixed assets | 28 | €805,000 | €805,000 | = | 0.0% |
| Current assets | 29/58 | €221,335 | €361,828 | +€140,493 | +63.5% |
| Amounts receivable within one year | 40/41 | €13,788 | €171,995 | +€158,207 | +1147.5% |
| Trade receivables | 40 | €13,788 | €101,141 | +€87,354 | +633.6% |
| Other amounts receivable | 41 | - | €70,854 | +€70,854 | |
| Current investments | 50/53 | €40,869 | €40,869 | = | 0.0% |
| Cash at bank and in hand | 54/58 | - | €909 | +€909 | |
| Deferred charges and accrued income | 490/1 | €166,679 | €148,055 | -€18,624 | -11.2% |
| Total equity and liabilities | 10/49 | €3,042,308 | €2,997,306 | -€45,003 | -1.5% |
| Equity | 10/15 | -€129,009 | €549,916 | +€678,925 | |
| Contributions | 10/11 | €18,668 | €18,668 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€147,676 | €531,249 | +€678,925 | |
| Amounts payable | 17/49 | €3,171,317 | €2,447,389 | -€723,928 | -22.8% |
| Amounts payable after more than one year | 17 | €1,621,930 | €1,578,076 | -€43,854 | -2.7% |
| Financial debts | 170/4 | €1,621,930 | €1,578,076 | -€43,854 | -2.7% |
| Amounts payable within one year | 42/48 | €1,528,903 | €848,829 | -€680,074 | -44.5% |
| Current portion of amounts payable after more than one year | 42 | €284,053 | €283,451 | -€602 | -0.2% |
| Financial debts | 43 | €5,631 | - | -€5,631 | |
| Credit institutions | 430/8 | €5,631 | - | -€5,631 | |
| Trade debts | 44 | €13,932 | €13,317 | -€615 | -4.4% |
| Suppliers | 440/4 | €13,932 | €13,317 | -€615 | -4.4% |
| Taxes, remuneration and social security | 45 | €104,867 | €112,085 | +€7,218 | +6.9% |
| Taxes | 450/3 | €104,867 | €112,085 | +€7,218 | +6.9% |
| Other amounts payable | 47/48 | €1,120,420 | €439,975 | -€680,445 | -60.7% |
| Accrued charges and deferred income | 492/3 | €20,484 | €20,484 | = | 0.0% |
| Non-recurring operating income | 76A | €1,679 | €555,413 | +€553,734 | +32987.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €217,423 | €211,883 | -€5,540 | -2.5% |
| Other operating charges | 640/8 | €21,720 | €15,633 | -€6,087 | -28.0% |
| Non-recurring operating charges | 66A | €181 | - | -€181 | |
| Gross operating margin | 9900 | €312,033 | €972,247 | +€660,214 | +211.6% |
| Operating profit (loss) | 9901 | €72,709 | €744,731 | +€672,022 | +924.3% |
| Financial income | 75/76B | €3,658 | €39,888 | +€36,230 | +990.3% |
| Recurring financial income | 75 | €3,589 | €39,888 | +€36,299 | +1011.3% |
| Non-recurring financial income | 76B | €69 | - | -€69 | |
| Financial charges | 65/66B | €72,522 | €105,354 | +€32,832 | +45.3% |
| Recurring financial charges | 65 | €72,522 | €105,354 | +€32,832 | +45.3% |
| Profit (loss) for the period before taxes | 9903 | €3,846 | €679,265 | +€675,419 | +17561.9% |
| Profit (loss) for the period | 9904 | €3,846 | €679,265 | +€675,419 | +17561.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,846 | €679,265 | +€675,419 | +17561.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.