LUNEVILLE: 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.
LUNEVILLE
Largest movements
- Stocks and contracts -€3,900
down €3,900 (-15.8%), from €24,735 to €20,835
- Receivables within one year -€494
down €494 (-42.7%), from €1,156 to €663
- Tangible fixed assets -€455
down €455 (-11.1%), from €4,095 to €3,640
- Other debts -€3,189
down €3,189 (-13.9%), from €22,992 to €19,803
- Trade debts -€1,640
down €1,640 (-8.0%), from €20,503 to €18,863
- Advances received -€597
down €597 (-42.7%), from €1,399 to €802
- Tax, wage and social debts +€573
up €573 (+3.3%), from €17,401 to €17,974
of which Taxes: +€2,208
- Profit (loss) carried forward +€510
up €510 (+0.8%), from -€61,659 to -€61,149
- Gross operating margin +€18,535
up €18,535, from -€363 to €18,171
- Staff costs +€1,310
up €1,310 (+10.4%), from €12,618 to €13,927
- Depreciation -€792
down €792 (-63.5%), from €1,247 to €455
- Other operating charges -€604
down €604 (-33.4%), from €1,810 to €1,206
- Financial charges +€193
up €193 (+11.3%), from €1,705 to €1,898
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,286 | €28,437 | -€4,849 | -14.6% |
| Fixed assets | 21/28 | €7,395 | €6,940 | -€455 | -6.2% |
| Tangible fixed assets | 22/27 | €4,095 | €3,640 | -€455 | -11.1% |
| Other tangible fixed assets | 26 | €4,095 | €3,640 | -€455 | -11.1% |
| Financial fixed assets | 28 | €3,300 | €3,300 | = | 0.0% |
| Current assets | 29/58 | €25,891 | €21,497 | -€4,394 | -17.0% |
| Stocks and contracts in progress | 3 | €24,735 | €20,835 | -€3,900 | -15.8% |
| Stocks | 30/36 | €24,735 | €20,835 | -€3,900 | -15.8% |
| Amounts receivable within one year | 40/41 | €1,156 | €663 | -€494 | -42.7% |
| Trade receivables | 40 | €1,156 | €663 | -€494 | -42.7% |
| Total equity and liabilities | 10/49 | €33,286 | €28,437 | -€4,849 | -14.6% |
| Equity | 10/15 | -€41,199 | -€40,689 | +€510 | +1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,659 | -€61,149 | +€510 | +0.8% |
| Amounts payable | 17/49 | €74,484 | €69,126 | -€5,358 | -7.2% |
| Amounts payable within one year | 42/48 | €74,484 | €69,126 | -€5,358 | -7.2% |
| Financial debts | 43 | €12,190 | €11,685 | -€505 | -4.1% |
| Credit institutions | 430/8 | €12,190 | €11,685 | -€505 | -4.1% |
| Trade debts | 44 | €20,503 | €18,863 | -€1,640 | -8.0% |
| Suppliers | 440/4 | €20,503 | €18,863 | -€1,640 | -8.0% |
| Advances received on contracts in progress | 46 | €1,399 | €802 | -€597 | -42.7% |
| Taxes, remuneration and social security | 45 | €17,401 | €17,974 | +€573 | +3.3% |
| Taxes | 450/3 | €6,991 | €9,199 | +€2,208 | +31.6% |
| Remuneration and social security | 454/9 | €10,410 | €8,775 | -€1,635 | -15.7% |
| Other amounts payable | 47/48 | €22,992 | €19,803 | -€3,189 | -13.9% |
| Remuneration, social security and pensions | 62 | €12,618 | €13,927 | +€1,310 | +10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,247 | €455 | -€792 | -63.5% |
| Other operating charges | 640/8 | €1,810 | €1,206 | -€604 | -33.4% |
| Gross operating margin | 9900 | -€363 | €18,171 | +€18,535 | |
| Operating profit (loss) | 9901 | -€16,038 | €2,583 | +€18,621 | |
| Financial charges | 65/66B | €1,705 | €1,898 | +€193 | +11.3% |
| Recurring financial charges | 65 | €1,705 | €1,898 | +€193 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | -€17,743 | €685 | +€18,428 | |
| Income taxes | 67/77 | - | €175 | +€175 | |
| Profit (loss) for the period | 9904 | -€17,743 | €510 | +€18,252 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,743 | €510 | +€18,252 |
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 19 October 2026 via checked.be.