LUNOKA: 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.
LUNOKA
Largest movements
- Current investments +€60,442
new in 2025: €60,442
- Cash -€11,989
down €11,989 (-18.0%), from €66,426 to €54,437
mainly Contributions, distributions and other (-€107,877) and Current investments (-€60,442)
- Deferred charges and accrued income +€6,000
new in 2025: €6,000
- Receivables within one year +€5,117
up €5,117 (+64.2%), from €7,974 to €13,091
of which Other amounts receivable: +€4,051
- Other debts +€106,900
up €106,900 (+549%), from €19,489 to €126,389
- Profit (loss) carried forward -€43,023
down €43,023 (-93.7%), from €45,904 to €2,881
- Tax, wage and social debts -€6,728
down €6,728 (-81.3%), from €8,278 to €1,550
of which Taxes: -€5,822
- Gross operating margin +€60,195
up €60,195 (+257%), from €23,454 to €83,649
- Taxes +€11,931
up €11,931 (+252%), from €4,736 to €16,666
- Financial charges +€1,367
up €1,367 (+5,969%), from €23 to €1,390
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 | €76,200 | €134,695 | +€58,495 | +76.8% |
| Formation expenses | 20 | €108 | - | -€108 | |
| Fixed assets | 21/28 | €1,692 | €726 | -€966 | -57.1% |
| Tangible fixed assets | 22/27 | €1,692 | €726 | -€966 | -57.1% |
| Plant, machinery and equipment | 23 | - | €33 | +€33 | |
| Furniture and vehicles | 24 | €1,692 | €693 | -€999 | -59.0% |
| Current assets | 29/58 | €74,400 | €133,969 | +€59,569 | +80.1% |
| Amounts receivable within one year | 40/41 | €7,974 | €13,091 | +€5,117 | +64.2% |
| Trade receivables | 40 | €5,342 | €6,409 | +€1,066 | +20.0% |
| Other amounts receivable | 41 | €2,631 | €6,682 | +€4,051 | +154% |
| Current investments | 50/53 | - | €60,442 | +€60,442 | |
| Cash at bank and in hand | 54/58 | €66,426 | €54,437 | -€11,989 | -18.0% |
| Deferred charges and accrued income | 490/1 | - | €6,000 | +€6,000 | |
| Total equity and liabilities | 10/49 | €76,200 | €134,695 | +€58,495 | +76.8% |
| Equity | 10/15 | €48,404 | €5,381 | -€43,023 | -88.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,904 | €2,881 | -€43,023 | -93.7% |
| Amounts payable | 17/49 | €27,797 | €129,314 | +€101,518 | +365% |
| Amounts payable within one year | 42/48 | €27,797 | €127,969 | +€100,172 | +360% |
| Trade debts | 44 | €30 | €30 | = | 0.0% |
| Suppliers | 440/4 | €30 | €30 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €8,278 | €1,550 | -€6,728 | -81.3% |
| Taxes | 450/3 | €5,822 | - | -€5,822 | |
| Remuneration and social security | 454/9 | €2,456 | €1,550 | -€906 | -36.9% |
| Other amounts payable | 47/48 | €19,489 | €126,389 | +€106,900 | +549% |
| Accrued charges and deferred income | 492/3 | - | €1,345 | +€1,345 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,464 | €1,074 | -€389 | -26.6% |
| Gross operating margin | 9900 | €23,454 | €83,649 | +€60,195 | +257% |
| Operating profit (loss) | 9901 | €21,990 | €82,574 | +€60,584 | +276% |
| Financial income | 75/76B | €49 | €337 | +€288 | +592% |
| Recurring financial income | 75 | €49 | €337 | +€288 | +592% |
| Financial charges | 65/66B | €23 | €1,390 | +€1,367 | +5,969% |
| Recurring financial charges | 65 | €23 | €1,390 | +€1,367 | +5,969% |
| Profit (loss) for the period before taxes | 9903 | €22,016 | €81,521 | +€59,505 | +270% |
| Income taxes | 67/77 | €4,736 | €16,666 | +€11,931 | +252% |
| Profit (loss) for the period | 9904 | €17,280 | €64,855 | +€47,574 | +275% |
| Profit (loss) for the period to be appropriated | 9905 | €17,280 | €64,855 | +€47,574 | +275% |
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 13 October 2026 via checked.be.