LUNI: 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.
LUNI
Largest movements
- Cash -€22,655
down €22,655 (-51.4%), from €44,054 to €21,398
mainly Trade debts (-€34,113) and Net result for the year (-€23,723)
- Receivables within one year -€21,112
down €21,112 (-13.6%), from €155,445 to €134,333
of which Other amounts receivable: -€20,562
- Tangible fixed assets -€2,583
down €2,583 (-7.9%), from €32,543 to €29,959
of which Furniture and vehicles: -€32,543
- Trade debts -€34,113
down €34,113 (-42.3%), from €80,657 to €46,544
- Profit (loss) carried forward -€23,723
down €23,723 (-34.6%), from €68,653 to €44,931
- Tax, wage and social debts +€10,231
up €10,231 (+25.0%), from €40,867 to €51,098
of which Remuneration and social security: +€7,157
- Staff costs +€62,438
up €62,438 (+105.5%), from €59,162 to €121,600
- Gross operating margin +€10,123
up €10,123 (+11.1%), from €91,070 to €101,193
- Taxes -€3,477
no longer reported in 2024 (was €3,477)
- Depreciation +€1,618
up €1,618 (+21.8%), from €7,418 to €9,036
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 | €232,249 | €186,228 | -€46,021 | -19.8% |
| Fixed assets | 21/28 | €32,751 | €30,167 | -€2,583 | -7.9% |
| Tangible fixed assets | 22/27 | €32,543 | €29,959 | -€2,583 | -7.9% |
| Furniture and vehicles | 24 | €32,543 | - | -€32,543 | |
| Leasing and similar rights | 25 | - | €29,959 | +€29,959 | |
| Financial fixed assets | 28 | €208 | €208 | = | 0.0% |
| Current assets | 29/58 | €199,498 | €156,060 | -€43,438 | -21.8% |
| Amounts receivable within one year | 40/41 | €155,445 | €134,333 | -€21,112 | -13.6% |
| Trade receivables | 40 | €840 | €290 | -€550 | -65.5% |
| Other amounts receivable | 41 | €154,605 | €134,043 | -€20,562 | -13.3% |
| Cash at bank and in hand | 54/58 | €44,054 | €21,398 | -€22,655 | -51.4% |
| Deferred charges and accrued income | 490/1 | - | €329 | +€329 | |
| Total equity and liabilities | 10/49 | €232,249 | €186,228 | -€46,021 | -19.8% |
| Equity | 10/15 | €87,253 | €63,531 | -€23,723 | -27.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,653 | €44,931 | -€23,723 | -34.6% |
| Amounts payable | 17/49 | €144,996 | €122,697 | -€22,299 | -15.4% |
| Amounts payable after more than one year | 17 | €18,246 | €19,654 | +€1,408 | +7.7% |
| Financial debts | 170/4 | €18,246 | €19,654 | +€1,408 | +7.7% |
| Amounts payable within one year | 42/48 | €126,749 | €103,043 | -€23,707 | -18.7% |
| Current portion of amounts payable after more than one year | 42 | €5,226 | €5,401 | +€175 | +3.3% |
| Trade debts | 44 | €80,657 | €46,544 | -€34,113 | -42.3% |
| Suppliers | 440/4 | €80,657 | €46,544 | -€34,113 | -42.3% |
| Taxes, remuneration and social security | 45 | €40,867 | €51,098 | +€10,231 | +25.0% |
| Taxes | 450/3 | €7,193 | €10,267 | +€3,074 | +42.7% |
| Remuneration and social security | 454/9 | €33,673 | €40,831 | +€7,157 | +21.3% |
| Non-recurring operating income | 76A | - | €114 | +€114 | |
| Remuneration, social security and pensions | 62 | €59,162 | €121,600 | +€62,438 | +105.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,418 | €9,036 | +€1,618 | +21.8% |
| Other operating charges | 640/8 | €2,014 | €1,109 | -€905 | -44.9% |
| Gross operating margin | 9900 | €91,070 | €101,193 | +€10,123 | +11.1% |
| Operating profit (loss) | 9901 | €22,475 | -€30,552 | -€53,027 | |
| Financial income | 75/76B | €7,713 | €8,667 | +€954 | +12.4% |
| Recurring financial income | 75 | €7,713 | €8,667 | +€954 | +12.4% |
| Financial charges | 65/66B | €1,945 | €1,838 | -€107 | -5.5% |
| Recurring financial charges | 65 | €1,945 | €1,838 | -€107 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €28,244 | -€23,723 | -€51,966 | |
| Income taxes | 67/77 | €3,477 | - | -€3,477 | |
| Profit (loss) for the period | 9904 | €24,767 | -€23,723 | -€48,489 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,767 | -€23,723 | -€48,489 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.