LUNKEOS: 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.
LUNKEOS
Largest movements
- Deferred charges and accrued income -€39,761
no longer reported in 2025 (was €39,761)
- Stocks and contracts +€35,003
up €35,003 (+11.7%), from €300,000 to €335,003
- Receivables within one year +€12,676
up €12,676 (+4.3%), from €296,317 to €308,993
of which Other amounts receivable: +€13,281
- Trade debts -€39,493
no longer reported in 2025 (was €39,493)
- Debts after one year +€35,003
up €35,003 (+10.2%), from €343,710 to €378,713
- Profit (loss) carried forward +€7,874
up €7,874 (+3.2%), from €248,227 to €256,101
- Write-downs -€41,259
no longer reported in 2025 (was €41,259)
- Other operating charges +€1,696
new in 2025: €1,696
- Gross operating margin +€806
up €806, from -€2 to €804
- Financial income -€248
down €248 (-2.6%), from €9,716 to €9,468
- Depreciation -€51
down €51 (-8.2%), from €621 to €570
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 | €643,669 | €645,299 | +€1,630 | +0.3% |
| Fixed assets | 21/28 | €1,770 | €1,200 | -€570 | -32.2% |
| Tangible fixed assets | 22/27 | €570 | - | -€570 | |
| Furniture and vehicles | 24 | €570 | - | -€570 | |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €641,899 | €644,099 | +€2,200 | +0.3% |
| Stocks and contracts in progress | 3 | €300,000 | €335,003 | +€35,003 | +11.7% |
| Stocks | 30/36 | €300,000 | €335,003 | +€35,003 | +11.7% |
| Amounts receivable within one year | 40/41 | €296,317 | €308,993 | +€12,676 | +4.3% |
| Trade receivables | 40 | €605 | - | -€605 | |
| Other amounts receivable | 41 | €295,712 | €308,993 | +€13,281 | +4.5% |
| Cash at bank and in hand | 54/58 | €5,821 | €103 | -€5,718 | -98.2% |
| Deferred charges and accrued income | 490/1 | €39,761 | - | -€39,761 | |
| Total equity and liabilities | 10/49 | €643,669 | €645,299 | +€1,630 | +0.3% |
| Equity | 10/15 | €258,711 | €266,585 | +€7,874 | +3.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €4,284 | €4,284 | = | 0.0% |
| 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 | €2,424 | €2,424 | = | 0.0% |
| Profit (loss) carried forward | 14 | €248,227 | €256,101 | +€7,874 | +3.2% |
| Amounts payable | 17/49 | €384,958 | €378,714 | -€6,244 | -1.6% |
| Amounts payable after more than one year | 17 | €343,710 | €378,713 | +€35,003 | +10.2% |
| Financial debts | 170/4 | €343,710 | €378,713 | +€35,003 | +10.2% |
| Amounts payable within one year | 42/48 | €41,248 | €1 | -€41,247 | -100.0% |
| Trade debts | 44 | €39,493 | - | -€39,493 | |
| Suppliers | 440/4 | €39,493 | - | -€39,493 | |
| Taxes, remuneration and social security | 45 | €1,574 | €1 | -€1,573 | -99.9% |
| Taxes | 450/3 | €1,574 | €1 | -€1,573 | -99.9% |
| Other amounts payable | 47/48 | €181 | - | -€181 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €621 | €570 | -€51 | -8.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €41,259 | - | -€41,259 | |
| Other operating charges | 640/8 | - | €1,696 | +€1,696 | |
| Gross operating margin | 9900 | -€2 | €804 | +€806 | |
| Operating profit (loss) | 9901 | -€41,882 | -€1,462 | +€40,420 | +96.5% |
| Financial income | 75/76B | €9,716 | €9,468 | -€248 | -2.6% |
| Recurring financial income | 75 | €9,716 | €9,468 | -€248 | -2.6% |
| Financial charges | 65/66B | €129 | €132 | +€3 | +2.3% |
| Recurring financial charges | 65 | €129 | €132 | +€3 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | -€32,295 | €7,874 | +€40,169 | |
| Profit (loss) for the period | 9904 | -€32,295 | €7,874 | +€40,169 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,295 | €7,874 | +€40,169 |
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 27 October 2026 via checked.be.