LUNOD: 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.
LUNOD
Largest movements
- Receivables within one year +€96,035
up €96,035 (+149.1%), from €64,417 to €160,452
of which Other amounts receivable: +€96,035
- Cash +€1,811
up €1,811 (+142.4%), from €1,272 to €3,083
mainly Net result for the year (+€63,049) and Tax, wage and social debts (+€18,705)
- Reserves +€63,049
up €63,049 (+1925.8%), from €3,274 to €66,323
of which Distributable reserves: +€64,909
- Tax, wage and social debts +€18,705
up €18,705 (+427.0%), from €4,381 to €23,086
- Other debts +€16,800
up €16,800 (+48.4%), from €34,700 to €51,500
- Gross operating margin +€16,194
up €16,194 (+28.1%), from €57,728 to €73,921
- Taxes +€14,036
up €14,036 (+8538.0%), from €164 to €14,201
- Financial income +€4,881
up €4,881 (+423.6%), from €1,152 to €6,034
- Depreciation -€1,177
down €1,177 (-67.1%), from €1,752 to €576
- Other operating charges +€1,153
up €1,153 (+200.9%), from €574 to €1,726
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,867 | €165,074 | +€99,207 | +150.6% |
| Fixed assets | 21/28 | €179 | €1,540 | +€1,361 | +760.6% |
| Tangible fixed assets | 22/27 | €179 | €1,540 | +€1,361 | +760.6% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €179 | €1,540 | +€1,361 | +760.6% |
| Current assets | 29/58 | €65,688 | €163,535 | +€97,847 | +149.0% |
| Amounts receivable within one year | 40/41 | €64,417 | €160,452 | +€96,035 | +149.1% |
| Trade receivables | 40 | €1,766 | €1,766 | = | 0.0% |
| Other amounts receivable | 41 | €62,651 | €158,686 | +€96,035 | +153.3% |
| Cash at bank and in hand | 54/58 | €1,272 | €3,083 | +€1,811 | +142.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €65,867 | €165,074 | +€99,207 | +150.6% |
| Equity | 10/15 | €21,874 | €84,923 | +€63,049 | +288.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,274 | €66,323 | +€63,049 | +1925.8% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €1,414 | €66,323 | +€64,909 | +4590.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €43,993 | €80,152 | +€36,159 | +82.2% |
| Amounts payable within one year | 42/48 | €43,645 | €79,764 | +€36,119 | +82.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €4,565 | €5,178 | +€613 | +13.4% |
| Suppliers | 440/4 | €4,565 | €5,178 | +€613 | +13.4% |
| Taxes, remuneration and social security | 45 | €4,381 | €23,086 | +€18,705 | +427.0% |
| Taxes | 450/3 | €4,381 | €23,086 | +€18,705 | +427.0% |
| Other amounts payable | 47/48 | €34,700 | €51,500 | +€16,800 | +48.4% |
| Accrued charges and deferred income | 492/3 | €348 | €387 | +€40 | +11.5% |
| Non-recurring operating income | 76A | €88 | €0 | -€88 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,752 | €576 | -€1,177 | -67.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €574 | €1,726 | +€1,153 | +200.9% |
| Gross operating margin | 9900 | €57,728 | €73,921 | +€16,194 | +28.1% |
| Operating profit (loss) | 9901 | €55,401 | €71,619 | +€16,218 | +29.3% |
| Financial income | 75/76B | €1,152 | €6,034 | +€4,881 | +423.6% |
| Recurring financial income | 75 | €1,152 | €6,034 | +€4,881 | +423.6% |
| Financial charges | 65/66B | €805 | €403 | -€402 | -50.0% |
| Recurring financial charges | 65 | €805 | €403 | -€402 | -50.0% |
| Profit (loss) for the period before taxes | 9903 | €55,748 | €77,250 | +€21,501 | +38.6% |
| Income taxes | 67/77 | €164 | €14,201 | +€14,036 | +8538.0% |
| Profit (loss) for the period | 9904 | €55,584 | €63,049 | +€7,465 | +13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €55,584 | €63,049 | +€7,465 | +13.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.