LUNOMO: what changed
Two fiscal 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.
What changed
LUNOMO
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€164,308
2024 · €48,299+€116,009
Equity
€480,042
2024 · €315,734+€164,308
Cash
€21,038
2024 · €33,663-€12,625
Balance sheet total
€2.1m
2024 · €2.0m+€105,988
Largest movements
Assets
- Current investments +€1.1m
up €1.1m (+420.0%), from €250,000 to €1.3m
- Tangible fixed assets -€929,232
down €929,232 (-53.5%), from €1.7m to €808,811
of which Land and buildings: -€923,384
Equity and liabilities
- Profit (loss) carried forward +€144,675
no longer reported in 2025 (was -€144,675)
- Debts after one year -€55,238
down €55,238 (-5.3%), from €1.0m to €987,212
Income statement
- Gross operating margin +€99,466
up €99,466 (+55.3%), from €179,733 to €279,199
- Depreciation -€46,635
down €46,635 (-48.6%), from €95,883 to €49,247
- Staff costs +€20,997
up €20,997 (+285.9%), from €7,344 to €28,341
- Taxes +€9,486
up €9,486 (+1289.5%), from €736 to €10,221
- Other operating charges +€4,249
up €4,249 (+44.4%), from €9,572 to €13,821
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.
Result 2024
€48,299
Gross operating margin
+€99,466
Staff costs
-€20,997
Depreciation
+€46,635
Other operating charges
-€4,249
Financial income
+€3,407
Financial charges
+€1,232
Taxes
-€9,486
Result 2025
€164,308
Cash bridge derived
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.
From operations
+€211,056
Investment
-€170,016
Financing
-€53,665
Cash 2024
€33,663
From operations (derived)
+€211,056
Net result for the year
+€164,308
Depreciation
+€49,247
Smaller working-capital items
+€2,184
Provisions
-€3,971
Tax, wage and social debts
+€6,603
Other debts
-€7,316
Investment (derived)
-€170,016
Investment in fixed assets (net)
+€879,984
Current investments
-€1.1m
Financing
-€53,665
Debts after one year
-€55,238
Current portion of long-term debt
+€1,572
Cash 2025
€21,038
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,024,692 | €2,130,680 | +€105,988 | +5.2% |
| Fixed assets | 21/28 | €1,738,043 | €808,811 | -€929,232 | -53.5% |
| Tangible fixed assets | 22/27 | €1,738,043 | €808,811 | -€929,232 | -53.5% |
| Land and buildings | 22 | €1,732,009 | €808,624 | -€923,384 | -53.3% |
| Furniture and vehicles | 24 | €6,035 | €187 | -€5,847 | -96.9% |
| Current assets | 29/58 | €286,649 | €1,321,869 | +€1.0m | +361.1% |
| Amounts receivable within one year | 40/41 | €2,205 | - | -€2,205 | |
| Trade receivables | 40 | €1,348 | - | -€1,348 | |
| Other amounts receivable | 41 | €856 | - | -€856 | |
| Current investments | 50/53 | €250,000 | €1,300,000 | +€1.1m | +420.0% |
| Cash at bank and in hand | 54/58 | €33,663 | €21,038 | -€12,625 | -37.5% |
| Deferred charges and accrued income | 490/1 | €782 | €831 | +€49 | +6.3% |
| Total equity and liabilities | 10/49 | €2,024,692 | €2,130,680 | +€105,988 | +5.2% |
| Equity | 10/15 | €315,734 | €480,042 | +€164,308 | +52.0% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €210,409 | €230,042 | +€19,633 | +9.3% |
| Non-distributable reserves | 130/1 | - | €8,810 | +€8,810 | |
| Legal reserve | 130 | - | €8,810 | +€8,810 | |
| Tax-exempt reserves | 132 | €210,409 | €198,497 | -€11,912 | -5.7% |
| Distributable reserves | 133 | - | €22,735 | +€22,735 | |
| Profit (loss) carried forward | 14 | -€144,675 | - | +€144,675 | |
| Provisions and deferred taxes | 16 | €70,136 | €66,166 | -€3,971 | -5.7% |
| Deferred taxes | 168 | €70,136 | €66,166 | -€3,971 | -5.7% |
| Amounts payable | 17/49 | €1,638,822 | €1,584,473 | -€54,350 | -3.3% |
| Amounts payable after more than one year | 17 | €1,042,450 | €987,212 | -€55,238 | -5.3% |
| Financial debts | 170/4 | €1,042,450 | €987,212 | -€55,238 | -5.3% |
| Amounts payable within one year | 42/48 | €592,246 | €592,986 | +€741 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €53,665 | €55,238 | +€1,572 | +2.9% |
| Trade debts | 44 | €119 | - | -€119 | |
| Suppliers | 440/4 | €119 | - | -€119 | |
| Taxes, remuneration and social security | 45 | €1,221 | €7,824 | +€6,603 | +540.7% |
| Taxes | 450/3 | €1,221 | €7,824 | +€6,603 | +540.7% |
| Other amounts payable | 47/48 | €537,240 | €529,925 | -€7,316 | -1.4% |
| Accrued charges and deferred income | 492/3 | €4,127 | €4,274 | +€148 | +3.6% |
| Non-recurring operating income | 76A | €5,938 | €140,016 | +€134,077 | +2257.8% |
| Remuneration, social security and pensions | 62 | €7,344 | €28,341 | +€20,997 | +285.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95,883 | €49,247 | -€46,635 | -48.6% |
| Other operating charges | 640/8 | €9,572 | €13,821 | +€4,249 | +44.4% |
| Gross operating margin | 9900 | €179,733 | €279,199 | +€99,466 | +55.3% |
| Operating profit (loss) | 9901 | €66,934 | €187,789 | +€120,855 | +180.6% |
| Financial income | 75/76B | €4,903 | €8,310 | +€3,407 | +69.5% |
| Recurring financial income | 75 | €4,903 | €8,310 | +€3,407 | +69.5% |
| Financial charges | 65/66B | €26,772 | €25,540 | -€1,232 | -4.6% |
| Recurring financial charges | 65 | €26,772 | €25,540 | -€1,232 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €45,064 | €170,559 | +€125,495 | +278.5% |
| Transfer from deferred taxes | 780 | €3,971 | €3,971 | = | 0.0% |
| Income taxes | 67/77 | €736 | €10,221 | +€9,486 | +1289.5% |
| Profit (loss) for the period | 9904 | €48,299 | €164,308 | +€116,009 | +240.2% |
| Transfer from tax-exempt reserves | 789 | €11,912 | €11,912 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €60,211 | €176,220 | +€116,009 | +192.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.