LUNIVA: 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.
LUNIVA
Largest movements
- Stocks and contracts -€8,362
down €8,362 (-3.9%), from €214,093 to €205,731
- Intangible fixed assets -€4,007
down €4,007 (-42.5%), from €9,430 to €5,423
- Deferred charges and accrued income -€3,386
down €3,386 (-70.2%), from €4,824 to €1,438
- Receivables within one year -€3,004
down €3,004 (-33.0%), from €9,102 to €6,098
of which Trade receivables: -€3,011
- Trade debts -€35,115
down €35,115 (-66.2%), from €53,043 to €17,928
- Tax, wage and social debts +€24,831
up €24,831 (+31.1%), from €79,764 to €104,595
of which Remuneration and social security: +€36,084
- Other debts +€18,510
up €18,510 (+80.1%), from €23,118 to €41,628
- Profit (loss) carried forward -€14,567
new in 2025: -€14,567
- Short-term financial debts -€7,491
down €7,491 (-58.9%), from €12,727 to €5,236
- Gross operating margin -€16,790
down €16,790 (-11.2%), from €150,495 to €133,705
- Taxes -€13,234
down €13,234 (-97.9%), from €13,517 to €282
- Other operating charges -€7,452
down €7,452 (-81.5%), from €9,141 to €1,689
- Staff costs -€3,029
down €3,029 (-2.1%), from €147,079 to €144,050
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 | €244,821 | €223,571 | -€21,250 | -8.7% |
| Fixed assets | 21/28 | €12,352 | €6,832 | -€5,520 | -44.7% |
| Intangible fixed assets | 21 | €9,430 | €5,423 | -€4,007 | -42.5% |
| Tangible fixed assets | 22/27 | €2,922 | €1,409 | -€1,513 | -51.8% |
| Plant, machinery and equipment | 23 | €1,663 | €1,173 | -€490 | -29.5% |
| Furniture and vehicles | 24 | €1,258 | €236 | -€1,023 | -81.3% |
| Current assets | 29/58 | €232,469 | €216,739 | -€15,731 | -6.8% |
| Stocks and contracts in progress | 3 | €214,093 | €205,731 | -€8,362 | -3.9% |
| Stocks | 30/36 | €214,093 | €205,731 | -€8,362 | -3.9% |
| Amounts receivable within one year | 40/41 | €9,102 | €6,098 | -€3,004 | -33.0% |
| Trade receivables | 40 | €9,102 | €6,091 | -€3,011 | -33.1% |
| Other amounts receivable | 41 | - | €7 | +€7 | |
| Cash at bank and in hand | 54/58 | €4,450 | €3,473 | -€978 | -22.0% |
| Deferred charges and accrued income | 490/1 | €4,824 | €1,438 | -€3,386 | -70.2% |
| Total equity and liabilities | 10/49 | €244,821 | €223,571 | -€21,250 | -8.7% |
| Equity | 10/15 | €76,169 | €54,183 | -€21,986 | -28.9% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €13,669 | €6,250 | -€7,419 | -54.3% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Distributable reserves | 133 | €7,419 | - | -€7,419 | |
| Profit (loss) carried forward | 14 | - | -€14,567 | -€14,567 | |
| Amounts payable | 17/49 | €168,652 | €169,388 | +€736 | +0.4% |
| Amounts payable within one year | 42/48 | €168,652 | €169,388 | +€736 | +0.4% |
| Financial debts | 43 | €12,727 | €5,236 | -€7,491 | -58.9% |
| Credit institutions | 430/8 | €12,727 | €5,236 | -€7,491 | -58.9% |
| Trade debts | 44 | €53,043 | €17,928 | -€35,115 | -66.2% |
| Suppliers | 440/4 | €53,043 | €17,928 | -€35,115 | -66.2% |
| Taxes, remuneration and social security | 45 | €79,764 | €104,595 | +€24,831 | +31.1% |
| Taxes | 450/3 | €29,627 | €18,374 | -€11,253 | -38.0% |
| Remuneration and social security | 454/9 | €50,137 | €86,221 | +€36,084 | +72.0% |
| Other amounts payable | 47/48 | €23,118 | €41,628 | +€18,510 | +80.1% |
| Remuneration, social security and pensions | 62 | €147,079 | €144,050 | -€3,029 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,520 | €5,520 | = | 0.0% |
| Other operating charges | 640/8 | €9,141 | €1,689 | -€7,452 | -81.5% |
| Gross operating margin | 9900 | €150,495 | €133,705 | -€16,790 | -11.2% |
| Operating profit (loss) | 9901 | -€11,245 | -€17,554 | -€6,308 | -56.1% |
| Financial income | 75/76B | €1 | €108 | +€108 | +11,950% |
| Recurring financial income | 75 | €1 | €108 | +€108 | +11,950% |
| Financial charges | 65/66B | €4,569 | €4,259 | -€311 | -6.8% |
| Recurring financial charges | 65 | €4,569 | €4,259 | -€311 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | -€15,813 | -€21,704 | -€5,890 | -37.2% |
| Income taxes | 67/77 | €13,517 | €282 | -€13,234 | -97.9% |
| Profit (loss) for the period | 9904 | -€29,330 | -€21,986 | +€7,344 | +25.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,330 | -€21,986 | +€7,344 | +25.0% |
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 24 October 2026 via checked.be.