Lunique: 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.
Lunique
Largest movements
- Tangible fixed assets -€24,570
down €24,570 (-40.6%), from €60,552 to €35,982
- Receivables within one year +€21,602
up €21,602 (+296%), from €7,310 to €28,912
- Cash -€13,703
down €13,703 (-35.5%), from €38,586 to €24,884
mainly Receivables within one year (-€21,602) and Tax, wage and social debts (-€11,907)
- Deferred charges and accrued income +€3,214
up €3,214 (+523%), from €615 to €3,829
- Tax, wage and social debts -€11,907
down €11,907 (-53.5%), from €22,271 to €10,364
of which Taxes: -€10,146
- Reserves -€2,348
down €2,348 (-8.3%), from €28,183 to €25,835
- Gross operating margin -€28,588
down €28,588 (-54.2%), from €52,793 to €24,205
- Depreciation +€11,412
up €11,412 (+86.7%), from €13,158 to €24,570
- Taxes -€8,070
down €8,070 (-93.1%), from €8,666 to €596
- Other operating charges -€1,197
down €1,197 (-48.8%), from €2,454 to €1,257
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 | €107,063 | €93,606 | -€13,457 | -12.6% |
| Fixed assets | 21/28 | €60,552 | €35,982 | -€24,570 | -40.6% |
| Tangible fixed assets | 22/27 | €60,552 | €35,982 | -€24,570 | -40.6% |
| Furniture and vehicles | 24 | €60,552 | €35,982 | -€24,570 | -40.6% |
| Current assets | 29/58 | €46,511 | €57,625 | +€11,113 | +23.9% |
| Amounts receivable within one year | 40/41 | €7,310 | €28,912 | +€21,602 | +296% |
| Trade receivables | 40 | €7,310 | €28,912 | +€21,602 | +296% |
| Cash at bank and in hand | 54/58 | €38,586 | €24,884 | -€13,703 | -35.5% |
| Deferred charges and accrued income | 490/1 | €615 | €3,829 | +€3,214 | +523% |
| Total equity and liabilities | 10/49 | €107,063 | €93,606 | -€13,457 | -12.6% |
| Equity | 10/15 | €33,183 | €30,835 | -€2,348 | -7.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €28,183 | €25,835 | -€2,348 | -8.3% |
| Distributable reserves | 133 | €28,183 | €25,835 | -€2,348 | -8.3% |
| Amounts payable | 17/49 | €73,880 | €62,772 | -€11,109 | -15.0% |
| Amounts payable within one year | 42/48 | €73,880 | €62,772 | -€11,109 | -15.0% |
| Trade debts | 44 | €1,385 | €2,052 | +€666 | +48.1% |
| Suppliers | 440/4 | €1,385 | €2,052 | +€666 | +48.1% |
| Taxes, remuneration and social security | 45 | €22,271 | €10,364 | -€11,907 | -53.5% |
| Taxes | 450/3 | €11,707 | €1,561 | -€10,146 | -86.7% |
| Remuneration and social security | 454/9 | €10,564 | €8,803 | -€1,761 | -16.7% |
| Other amounts payable | 47/48 | €50,224 | €50,356 | +€131 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,158 | €24,570 | +€11,412 | +86.7% |
| Other operating charges | 640/8 | €2,454 | €1,257 | -€1,197 | -48.8% |
| Gross operating margin | 9900 | €52,793 | €24,205 | -€28,588 | -54.2% |
| Operating profit (loss) | 9901 | €37,182 | -€1,621 | -€38,804 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -90.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -90.0% |
| Financial charges | 65/66B | €333 | €131 | -€203 | -60.8% |
| Recurring financial charges | 65 | €333 | €131 | -€203 | -60.8% |
| Profit (loss) for the period before taxes | 9903 | €36,849 | -€1,752 | -€38,601 | |
| Income taxes | 67/77 | €8,666 | €596 | -€8,070 | -93.1% |
| Profit (loss) for the period | 9904 | €28,183 | -€2,348 | -€30,531 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,183 | -€2,348 | -€30,531 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.