LUNIMO: what changed
Two fiscal 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.
LUNIMO
Largest movements
- Receivables within one year +€136,976
up €136,976 (+40.1%), from €341,476 to €478,452
- Tangible fixed assets -€116,148
down €116,148 (-8.2%), from €1.4m to €1.3m
- Debts after one year -€70,659
down €70,659 (-40.0%), from €176,506 to €105,847
- Trade debts +€53,401
up €53,401 (+2625.4%), from €2,034 to €55,435
- Reserves +€52,217
up €52,217 (+52.6%), from €99,326 to €151,543
- Short-term financial debts -€18,186
down €18,186 (-25.0%), from €72,860 to €54,674
- Depreciation -€8,369
down €8,369 (-6.7%), from €124,518 to €116,148
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 | €1,761,391 | €1,781,820 | +€20,429 | +1.2% |
| Fixed assets | 21/28 | €1,414,622 | €1,298,474 | -€116,148 | -8.2% |
| Tangible fixed assets | 22/27 | €1,414,622 | €1,298,474 | -€116,148 | -8.2% |
| Land and buildings | 22 | €1,414,622 | €1,298,474 | -€116,148 | -8.2% |
| Current assets | 29/58 | €346,769 | €483,345 | +€136,577 | +39.4% |
| Amounts receivable within one year | 40/41 | €341,476 | €478,452 | +€136,976 | +40.1% |
| Other amounts receivable | 41 | €341,476 | €478,452 | +€136,976 | +40.1% |
| Cash at bank and in hand | 54/58 | €5,293 | €4,894 | -€399 | -7.5% |
| Total equity and liabilities | 10/49 | €1,761,391 | €1,781,820 | +€20,429 | +1.2% |
| Equity | 10/15 | €1,415,519 | €1,467,736 | +€52,217 | +3.7% |
| Contributions | 10/11 | €1,306,037 | €1,306,037 | = | 0.0% |
| Reserves | 13 | €99,326 | €151,543 | +€52,217 | +52.6% |
| Distributable reserves | 133 | €99,326 | €151,543 | +€52,217 | +52.6% |
| Profit (loss) carried forward | 14 | €10,156 | €10,156 | = | 0.0% |
| Amounts payable | 17/49 | €345,872 | €314,083 | -€31,789 | -9.2% |
| Amounts payable after more than one year | 17 | €176,506 | €105,847 | -€70,659 | -40.0% |
| Financial debts | 170/4 | €176,506 | €105,847 | -€70,659 | -40.0% |
| Amounts payable within one year | 42/48 | €169,367 | €208,237 | +€38,870 | +23.0% |
| Current portion of amounts payable after more than one year | 42 | €70,119 | €70,659 | +€540 | +0.8% |
| Financial debts | 43 | €72,860 | €54,674 | -€18,186 | -25.0% |
| Credit institutions | 430/8 | €72,860 | €54,674 | -€18,186 | -25.0% |
| Trade debts | 44 | €2,034 | €55,435 | +€53,401 | +2625.4% |
| Suppliers | 440/4 | €2,034 | €55,435 | +€53,401 | +2625.4% |
| Taxes, remuneration and social security | 45 | €4,029 | €7,144 | +€3,115 | +77.3% |
| Taxes | 450/3 | €4,029 | €7,144 | +€3,115 | +77.3% |
| Other amounts payable | 47/48 | €20,326 | €20,326 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €124,518 | €116,148 | -€8,369 | -6.7% |
| Other operating charges | 640/8 | €54,112 | €55,451 | +€1,339 | +2.5% |
| Gross operating margin | 9900 | €243,437 | €245,610 | +€2,174 | +0.9% |
| Operating profit (loss) | 9901 | €64,808 | €74,011 | +€9,204 | +14.2% |
| Financial income | 75/76B | - | €57 | +€57 | |
| Recurring financial income | 75 | - | €57 | +€57 | |
| Financial charges | 65/66B | €3,941 | €4,070 | +€129 | +3.3% |
| Recurring financial charges | 65 | €3,941 | €4,070 | +€129 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €60,867 | €69,998 | +€9,131 | +15.0% |
| Income taxes | 67/77 | €15,326 | €17,781 | +€2,454 | +16.0% |
| Profit (loss) for the period | 9904 | €45,541 | €52,217 | +€6,677 | +14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €45,541 | €52,217 | +€6,677 | +14.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.