LUNIX: 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.
LUNIX
Largest movements
- Current investments +€140,000
up €140,000 (+82.3%), from €170,054 to €310,054
- Cash -€74,235
down €74,235 (-20.0%), from €371,049 to €296,814
mainly Current investments (-€140,000) and Investment in fixed assets (net) (-€30,000)
- Receivables after one year -€37,319
down €37,319 (-100%), from €37,319 to €0
- Financial fixed assets +€30,000
up €30,000 (+121,017%), from €25 to €30,025
- Deferred charges and accrued income -€10,000
down €10,000 (-100%), from €10,000 to €0
- Provisions +€20,000
up €20,000 (+20.0%), from €100,000 to €120,000
- Reserves +€16,840
up €16,840 (+5.6%), from €302,492 to €319,332
of which Tax-exempt reserves: +€16,840
- Profit (loss) carried forward +€7,107
up €7,107 (+4.3%), from €165,322 to €172,429
- Gross operating margin -€87,307
down €87,307 (-50.4%), from €173,091 to €85,784
- Taxes +€17,973
up €17,973 (+93.7%), from €19,182 to €37,155
- Provisions -€5,000
down €5,000 (-20.0%), from €25,000 to €20,000
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 | €611,493 | €655,529 | +€44,036 | +7.2% |
| Fixed assets | 21/28 | €10,397 | €36,365 | +€25,967 | +250% |
| Tangible fixed assets | 22/27 | €10,373 | €6,340 | -€4,033 | -38.9% |
| Furniture and vehicles | 24 | €9,000 | €5,424 | -€3,575 | -39.7% |
| Other tangible fixed assets | 26 | €1,373 | €915 | -€458 | -33.3% |
| Financial fixed assets | 28 | €25 | €30,025 | +€30,000 | +121,017% |
| Current assets | 29/58 | €601,095 | €619,165 | +€18,069 | +3.0% |
| Amounts receivable after more than one year | 29 | €37,319 | €0 | -€37,319 | -100% |
| Other amounts receivable | 291 | €37,319 | €0 | -€37,319 | -100% |
| Amounts receivable within one year | 40/41 | €12,674 | €12,296 | -€378 | -3.0% |
| Trade receivables | 40 | €12,674 | €12,296 | -€378 | -3.0% |
| Current investments | 50/53 | €170,054 | €310,054 | +€140,000 | +82.3% |
| Cash at bank and in hand | 54/58 | €371,049 | €296,814 | -€74,235 | -20.0% |
| Deferred charges and accrued income | 490/1 | €10,000 | €0 | -€10,000 | -100% |
| Total equity and liabilities | 10/49 | €611,493 | €655,529 | +€44,036 | +7.2% |
| Equity | 10/15 | €474,014 | €497,961 | +€23,947 | +5.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €302,492 | €319,332 | +€16,840 | +5.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €120,632 | €137,472 | +€16,840 | +14.0% |
| Distributable reserves | 133 | €180,000 | €180,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €165,322 | €172,429 | +€7,107 | +4.3% |
| Provisions and deferred taxes | 16 | €100,000 | €120,000 | +€20,000 | +20.0% |
| Provisions for liabilities and charges | 160/5 | €100,000 | €120,000 | +€20,000 | +20.0% |
| Taxes | 161 | €100,000 | €120,000 | +€20,000 | +20.0% |
| Amounts payable | 17/49 | €37,479 | €37,568 | +€90 | +0.2% |
| Amounts payable within one year | 42/48 | €37,242 | €37,568 | +€327 | +0.9% |
| Trade debts | 44 | €17,844 | €17,864 | +€20 | +0.1% |
| Suppliers | 440/4 | €17,844 | €17,864 | +€20 | +0.1% |
| Taxes, remuneration and social security | 45 | €5,198 | €5,167 | -€31 | -0.6% |
| Taxes | 450/3 | €5,198 | €5,167 | -€31 | -0.6% |
| Other amounts payable | 47/48 | €14,200 | €14,537 | +€337 | +2.4% |
| Accrued charges and deferred income | 492/3 | €237 | - | -€237 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,033 | €4,033 | +€0 | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €25,000 | €20,000 | -€5,000 | -20.0% |
| Other operating charges | 640/8 | €1,684 | €1,740 | +€56 | +3.4% |
| Gross operating margin | 9900 | €173,091 | €85,784 | -€87,307 | -50.4% |
| Operating profit (loss) | 9901 | €142,374 | €60,011 | -€82,363 | -57.8% |
| Financial income | 75/76B | - | €1,162 | +€1,162 | |
| Recurring financial income | 75 | - | €1,162 | +€1,162 | |
| Financial charges | 65/66B | €96 | €71 | -€25 | -25.9% |
| Recurring financial charges | 65 | €96 | €71 | -€25 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | €142,278 | €61,102 | -€81,176 | -57.1% |
| Income taxes | 67/77 | €19,182 | €37,155 | +€17,973 | +93.7% |
| Profit (loss) for the period | 9904 | €123,096 | €23,947 | -€99,149 | -80.5% |
| Transfer to tax-exempt reserves | 689 | €59,782 | €16,840 | -€42,942 | -71.8% |
| Profit (loss) for the period to be appropriated | 9905 | €63,314 | €7,107 | -€56,207 | -88.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.