Lune & Sens: 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.
Lune & Sens
Largest movements
- Stocks and contracts +€6,997
up €6,997 (+222%), from €3,147 to €10,143
- Cash -€3,654
down €3,654 (-48.3%), from €7,567 to €3,913
mainly Net result for the year (-€7,962) and Stocks and contracts (-€6,997)
- Deferred charges and accrued income -€511
down €511 (-100%), from €511 to €0
- Receivables within one year +€430
up €430 (+2.5%), from €17,109 to €17,539
of which Trade receivables: +€6,814
- Trade debts +€10,527
up €10,527 (+137%), from €7,683 to €18,210
- Profit (loss) carried forward -€7,962
down €7,962 (-917%), from -€868 to -€8,830
- Advances received +€1,057
up €1,057 (+59.4%), from €1,779 to €2,836
- Tax, wage and social debts -€360
down €360 (-2.1%), from €17,239 to €16,879
of which Taxes: -€185
- Gross operating margin -€6,844
down €6,844, from €5,311 to -€1,533
- Financial charges +€4,607
up €4,607 (+315%), from €1,461 to €6,069
of which Non-recurring financial charges: +€3,826
- Taxes -€1,565
down €1,565 (-84.4%), from €1,855 to €290
- Depreciation -€699
down €699 (-100%), from €699 to €0
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 | €28,334 | €31,596 | +€3,262 | +11.5% |
| Current assets | 29/58 | €28,334 | €31,596 | +€3,262 | +11.5% |
| Stocks and contracts in progress | 3 | €3,147 | €10,143 | +€6,997 | +222% |
| Stocks | 30/36 | €3,147 | €10,143 | +€6,997 | +222% |
| Amounts receivable within one year | 40/41 | €17,109 | €17,539 | +€430 | +2.5% |
| Trade receivables | 40 | €10,726 | €17,539 | +€6,814 | +63.5% |
| Other amounts receivable | 41 | €6,383 | €0 | -€6,383 | -100% |
| Cash at bank and in hand | 54/58 | €7,567 | €3,913 | -€3,654 | -48.3% |
| Deferred charges and accrued income | 490/1 | €511 | €0 | -€511 | -100% |
| Total equity and liabilities | 10/49 | €28,334 | €31,596 | +€3,262 | +11.5% |
| Equity | 10/15 | €1,632 | -€6,330 | -€7,962 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€868 | -€8,830 | -€7,962 | -917% |
| Amounts payable | 17/49 | €26,702 | €37,926 | +€11,224 | +42.0% |
| Amounts payable within one year | 42/48 | €26,702 | €37,926 | +€11,224 | +42.0% |
| Trade debts | 44 | €7,683 | €18,210 | +€10,527 | +137% |
| Suppliers | 440/4 | €7,683 | €18,210 | +€10,527 | +137% |
| Advances received on contracts in progress | 46 | €1,779 | €2,836 | +€1,057 | +59.4% |
| Taxes, remuneration and social security | 45 | €17,239 | €16,879 | -€360 | -2.1% |
| Taxes | 450/3 | €15,239 | €15,055 | -€185 | -1.2% |
| Remuneration and social security | 454/9 | €2,000 | €1,825 | -€175 | -8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €699 | €0 | -€699 | -100% |
| Other operating charges | 640/8 | €64 | €71 | +€7 | +11.6% |
| Gross operating margin | 9900 | €5,311 | -€1,533 | -€6,844 | |
| Operating profit (loss) | 9901 | €4,548 | -€1,604 | -€6,152 | |
| Financial income | 75/76B | €0 | €1 | +€0 | +23.9% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +23.9% |
| Financial charges | 65/66B | €1,461 | €6,069 | +€4,607 | +315% |
| Recurring financial charges | 65 | €1,461 | €2,242 | +€781 | +53.4% |
| Non-recurring financial charges | 66B | - | €3,826 | +€3,826 | |
| Profit (loss) for the period before taxes | 9903 | €3,087 | -€7,672 | -€10,759 | |
| Income taxes | 67/77 | €1,855 | €290 | -€1,565 | -84.4% |
| Profit (loss) for the period | 9904 | €1,232 | -€7,962 | -€9,194 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,232 | -€7,962 | -€9,194 |
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 23 October 2026 via checked.be.