LUNEAR: 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.
LUNEAR
Largest movements
- Stocks and contracts +€55,740
new in 2025: €55,740
- Cash -€19,352
down €19,352 (-98.3%), from €19,693 to €341
mainly Stocks and contracts (-€55,740) and Receivables within one year (-€10,763)
- Receivables within one year +€10,763
new in 2025: €10,763
- Other debts +€52,710
up €52,710 (+4392.5%), from €1,200 to €53,910
- Profit (loss) carried forward -€7,044
down €7,044 (-467.4%), from -€1,507 to -€8,551
- Trade debts +€1,485
new in 2025: €1,485
- Gross operating margin -€5,674
down €5,674 (-8865.6%), from -€64 to -€5,738
- Other operating charges +€959
new in 2025: €959
- Financial charges +€299
up €299 (+622.9%), from €48 to €347
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 | €19,693 | €66,844 | +€47,151 | +239.4% |
| Current assets | 29/58 | €19,693 | €66,844 | +€47,151 | +239.4% |
| Stocks and contracts in progress | 3 | - | €55,740 | +€55,740 | |
| Stocks | 30/36 | - | €55,740 | +€55,740 | |
| Amounts receivable within one year | 40/41 | - | €10,763 | +€10,763 | |
| Other amounts receivable | 41 | - | €10,763 | +€10,763 | |
| Cash at bank and in hand | 54/58 | €19,693 | €341 | -€19,352 | -98.3% |
| Total equity and liabilities | 10/49 | €19,693 | €66,844 | +€47,151 | +239.4% |
| Equity | 10/15 | €18,493 | €11,449 | -€7,044 | -38.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,507 | -€8,551 | -€7,044 | -467.4% |
| Amounts payable | 17/49 | €1,200 | €55,395 | +€54,195 | +4516.3% |
| Amounts payable within one year | 42/48 | €1,200 | €55,395 | +€54,195 | +4516.3% |
| Trade debts | 44 | - | €1,485 | +€1,485 | |
| Suppliers | 440/4 | - | €1,485 | +€1,485 | |
| Other amounts payable | 47/48 | €1,200 | €53,910 | +€52,710 | +4392.5% |
| Other operating charges | 640/8 | - | €959 | +€959 | |
| Gross operating margin | 9900 | -€64 | -€5,738 | -€5,674 | -8865.6% |
| Operating profit (loss) | 9901 | -€64 | -€6,697 | -€6,633 | -10364.1% |
| Financial charges | 65/66B | €48 | €347 | +€299 | +622.9% |
| Recurring financial charges | 65 | €48 | €347 | +€299 | +622.9% |
| Profit (loss) for the period before taxes | 9903 | -€112 | -€7,044 | -€6,932 | -6189.3% |
| Profit (loss) for the period | 9904 | -€112 | -€7,044 | -€6,932 | -6189.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€112 | -€7,044 | -€6,932 | -6189.3% |
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.