LUNO CAR: 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.
LUNO CAR
Largest movements
- Receivables within one year +€9,680
up €9,680 (+44.4%), from €21,780 to €31,460
- Tangible fixed assets -€3,750
down €3,750 (-1.7%), from €220,288 to €216,538
of which Plant, machinery and equipment: -€3,750
- Profit (loss) carried forward +€4,131
up €4,131 (+3.4%), from -€120,763 to -€116,632
- Gross operating margin +€3,143
up €3,143 (+45.6%), from €6,896 to €10,039
- Other operating charges +€102
up €102 (+5.9%), from €1,714 to €1,815
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 | €263,270 | €268,885 | +€5,615 | +2.1% |
| Fixed assets | 21/28 | €228,288 | €224,538 | -€3,750 | -1.6% |
| Tangible fixed assets | 22/27 | €220,288 | €216,538 | -€3,750 | -1.7% |
| Land and buildings | 22 | €165,814 | €165,814 | = | 0.0% |
| Plant, machinery and equipment | 23 | €17,774 | €14,024 | -€3,750 | -21.1% |
| Furniture and vehicles | 24 | €36,700 | €36,700 | = | 0.0% |
| Financial fixed assets | 28 | €8,000 | €8,000 | = | 0.0% |
| Current assets | 29/58 | €34,982 | €44,347 | +€9,365 | +26.8% |
| Amounts receivable within one year | 40/41 | €21,780 | €31,460 | +€9,680 | +44.4% |
| Trade receivables | 40 | €21,780 | €31,460 | +€9,680 | +44.4% |
| Cash at bank and in hand | 54/58 | €4,202 | €4,887 | +€685 | +16.3% |
| Deferred charges and accrued income | 490/1 | €9,000 | €8,000 | -€1,000 | -11.1% |
| Total equity and liabilities | 10/49 | €263,270 | €268,885 | +€5,615 | +2.1% |
| Equity | 10/15 | €53,073 | €57,203 | +€4,131 | +7.8% |
| Contributions | 10/11 | €173,773 | €173,773 | = | 0.0% |
| Capital | 10 | €173,773 | €173,773 | = | 0.0% |
| Issued capital | 100 | €173,773 | €173,773 | = | 0.0% |
| Reserves | 13 | €62 | €62 | = | 0.0% |
| Non-distributable reserves | 130/1 | €62 | €62 | = | 0.0% |
| Legal reserve | 130 | €62 | €62 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€120,763 | -€116,632 | +€4,131 | +3.4% |
| Amounts payable | 17/49 | €210,197 | €211,682 | +€1,485 | +0.7% |
| Amounts payable within one year | 42/48 | €210,197 | €211,682 | +€1,485 | +0.7% |
| Trade debts | 44 | €1,035 | €2,679 | +€1,644 | +159% |
| Suppliers | 440/4 | €1,035 | €2,679 | +€1,644 | +159% |
| Taxes, remuneration and social security | 45 | €201 | €248 | +€47 | +23.5% |
| Taxes | 450/3 | €201 | €248 | +€47 | +23.5% |
| Other amounts payable | 47/48 | €208,961 | €208,754 | -€206 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,750 | €3,750 | = | 0.0% |
| Other operating charges | 640/8 | €1,714 | €1,815 | +€102 | +5.9% |
| Gross operating margin | 9900 | €6,896 | €10,039 | +€3,143 | +45.6% |
| Operating profit (loss) | 9901 | €1,432 | €4,473 | +€3,041 | +212% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €396 | €342 | -€53 | -13.5% |
| Recurring financial charges | 65 | €396 | €342 | -€53 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €1,036 | €4,131 | +€3,094 | +299% |
| Profit (loss) for the period | 9904 | €1,036 | €4,131 | +€3,094 | +299% |
| Profit (loss) for the period to be appropriated | 9905 | €1,036 | €4,131 | +€3,094 | +299% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.