LUNITA: 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.
What changed
LUNITA
NACE 01.461, Pig breeding farms
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€5,972
2024 · €60,123-€54,150
Equity
€12,817
2024 · €6,844+€5,972
Cash
€9,634
2024 · €12,503-€2,869
Balance sheet total
€451,566
2024 · €465,207-€13,641
Largest movements
Assets
- Stocks and contracts -€6,682
down €6,682 (-5.3%), from €125,233 to €118,552
Equity and liabilities
- Debts after one year -€21,093
down €21,093 (-8.7%), from €242,573 to €221,480
- Profit (loss) carried forward +€5,972
up €5,972 (+5.7%), from -€105,161 to -€99,188
Income statement
- Gross operating margin -€53,759
down €53,759 (-63.7%), from €84,388 to €30,629
- Other operating charges +€3,843
up €3,843 (+98.8%), from €3,890 to €7,733
- Financial charges -€2,828
down €2,828 (-14.6%), from €19,433 to €16,605
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.
Result 2024
€60,123
Gross operating margin
-€53,759
Depreciation
+€624
Other operating charges
-€3,843
Financial income
+€0
Financial charges
+€2,828
Result 2025
€5,972
raises the resultlowers the result
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.
From operations
+€18,225
Investment
€0
Financing
-€21,093
Cash 2024
€12,503
From operations (derived)
+€18,225
Net result for the year
+€5,972
Depreciation
+€320
Stocks and contracts
+€6,682
Receivables within one year
+€3,627
Deferred charges and accrued income
+€144
Trade debts
-€1,305
Tax, wage and social debts
-€447
Other debts
+€3,232
Financing
-€21,093
Debts after one year
-€21,093
Cash 2025
€9,634
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €465,207 | €451,566 | -€13,641 | -2.9% |
| Fixed assets | 21/28 | €317,478 | €317,158 | -€320 | -0.1% |
| Tangible fixed assets | 22/27 | €317,106 | €316,786 | -€320 | -0.1% |
| Land and buildings | 22 | €316,400 | €316,400 | = | 0.0% |
| Plant, machinery and equipment | 23 | €706 | €386 | -€320 | -45.3% |
| Financial fixed assets | 28 | €372 | €372 | = | 0.0% |
| Current assets | 29/58 | €147,729 | €134,408 | -€13,321 | -9.0% |
| Stocks and contracts in progress | 3 | €125,233 | €118,552 | -€6,682 | -5.3% |
| Stocks | 30/36 | €125,233 | €118,552 | -€6,682 | -5.3% |
| Amounts receivable within one year | 40/41 | €7,038 | €3,411 | -€3,627 | -51.5% |
| Trade receivables | 40 | €7,038 | €1,556 | -€5,482 | -77.9% |
| Other amounts receivable | 41 | €0 | €1,855 | +€1,855 | |
| Cash at bank and in hand | 54/58 | €12,503 | €9,634 | -€2,869 | -22.9% |
| Deferred charges and accrued income | 490/1 | €2,955 | €2,811 | -€144 | -4.9% |
| Total equity and liabilities | 10/49 | €465,207 | €451,566 | -€13,641 | -2.9% |
| Equity | 10/15 | €6,844 | €12,817 | +€5,972 | +87.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €12,005 | €12,005 | = | 0.0% |
| Distributable reserves | 133 | €12,005 | €12,005 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€105,161 | -€99,188 | +€5,972 | +5.7% |
| Amounts payable | 17/49 | €458,363 | €438,750 | -€19,613 | -4.3% |
| Amounts payable after more than one year | 17 | €242,573 | €221,480 | -€21,093 | -8.7% |
| Financial debts | 170/4 | €242,573 | €221,480 | -€21,093 | -8.7% |
| Amounts payable within one year | 42/48 | €215,790 | €217,270 | +€1,480 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €178,593 | €178,593 | = | 0.0% |
| Trade debts | 44 | €30,965 | €29,661 | -€1,305 | -4.2% |
| Suppliers | 440/4 | €30,965 | €29,661 | -€1,305 | -4.2% |
| Taxes, remuneration and social security | 45 | €633 | €186 | -€447 | -70.7% |
| Taxes | 450/3 | €633 | €186 | -€447 | -70.7% |
| Other amounts payable | 47/48 | €5,598 | €8,830 | +€3,232 | +57.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €943 | €320 | -€624 | -66.1% |
| Other operating charges | 640/8 | €3,890 | €7,733 | +€3,843 | +98.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €84,388 | €30,629 | -€53,759 | -63.7% |
| Operating profit (loss) | 9901 | €79,555 | €22,577 | -€56,978 | -71.6% |
| Financial income | 75/76B | €0 | €0 | +€0 | +20.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +20.0% |
| Financial charges | 65/66B | €19,433 | €16,605 | -€2,828 | -14.6% |
| Recurring financial charges | 65 | €19,433 | €16,605 | -€2,828 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €60,123 | €5,972 | -€54,150 | -90.1% |
| Profit (loss) for the period | 9904 | €60,123 | €5,972 | -€54,150 | -90.1% |
| Profit (loss) for the period to be appropriated | 9905 | €60,123 | €5,972 | -€54,150 | -90.1% |
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 28 October 2026 via checked.be.