Lunozi: 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.
Lunozi
Largest movements
- Receivables after one year +€66,772
up €66,772 (+13.8%), from €485,221 to €551,993
of which Other amounts receivable: +€66,772
- Receivables within one year -€34,887
down €34,887 (-85.3%), from €40,904 to €6,016
of which Trade receivables: -€33,058
- Tangible fixed assets -€28,496
down €28,496 (-44.1%), from €64,604 to €36,108
of which Other tangible fixed assets: -€22,430
- Cash -€27,880
down €27,880 (-100%), from €27,880 to €0
mainly Receivables after one year (-€66,772) and Advances received (-€58,100)
- Other debts +€169,224
up €169,224, from €0 to €169,224
- Advances received -€58,100
down €58,100 (-100%), from €58,100 to €0
- Accrued charges and deferred income -€50,679
down €50,679 (-100%), from €50,679 to €0
- Tax, wage and social debts -€30,154
down €30,154 (-54.0%), from €55,852 to €25,698
- Trade debts -€20,503
down €20,503 (-55.9%), from €36,692 to €16,189
- Gross operating margin -€60,877
down €60,877 (-83.1%), from €73,228 to €12,351
- Taxes -€14,468
down €14,468 (-84.4%), from €17,145 to €2,677
- Depreciation -€7,117
down €7,117 (-20.0%), from €35,614 to €28,496
- Financial income -€3,913
down €3,913 (-12.2%), from €32,016 to €28,104
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 | €619,312 | €594,554 | -€24,758 | -4.0% |
| Fixed assets | 21/28 | €64,604 | €36,108 | -€28,496 | -44.1% |
| Tangible fixed assets | 22/27 | €64,604 | €36,108 | -€28,496 | -44.1% |
| Plant, machinery and equipment | 23 | €117 | €0 | -€117 | -100% |
| Furniture and vehicles | 24 | €15,352 | €9,403 | -€5,949 | -38.8% |
| Other tangible fixed assets | 26 | €49,135 | €26,705 | -€22,430 | -45.6% |
| Current assets | 29/58 | €554,708 | €558,446 | +€3,738 | +0.7% |
| Amounts receivable after more than one year | 29 | €485,221 | €551,993 | +€66,772 | +13.8% |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €485,221 | €551,993 | +€66,772 | +13.8% |
| Amounts receivable within one year | 40/41 | €40,904 | €6,016 | -€34,887 | -85.3% |
| Trade receivables | 40 | €39,074 | €6,016 | -€33,058 | -84.6% |
| Other amounts receivable | 41 | €1,829 | €0 | -€1,829 | -100% |
| Cash at bank and in hand | 54/58 | €27,880 | €0 | -€27,880 | -100% |
| Deferred charges and accrued income | 490/1 | €703 | €436 | -€267 | -37.9% |
| Total equity and liabilities | 10/49 | €619,312 | €594,554 | -€24,758 | -4.0% |
| Equity | 10/15 | €370,052 | €366,032 | -€4,020 | -1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €351,452 | €347,432 | -€4,020 | -1.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €349,592 | €345,572 | -€4,020 | -1.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €249,260 | €228,521 | -€20,739 | -8.3% |
| Amounts payable after more than one year | 17 | €17,411 | €4,715 | -€12,695 | -72.9% |
| Financial debts | 170/4 | €17,411 | €4,715 | -€12,695 | -72.9% |
| Amounts payable within one year | 42/48 | €181,170 | €223,806 | +€42,635 | +23.5% |
| Current portion of amounts payable after more than one year | 42 | €30,526 | €12,695 | -€17,831 | -58.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €36,692 | €16,189 | -€20,503 | -55.9% |
| Suppliers | 440/4 | €36,692 | €16,189 | -€20,503 | -55.9% |
| Advances received on contracts in progress | 46 | €58,100 | €0 | -€58,100 | -100% |
| Taxes, remuneration and social security | 45 | €55,852 | €25,698 | -€30,154 | -54.0% |
| Taxes | 450/3 | €55,852 | €25,698 | -€30,154 | -54.0% |
| Other amounts payable | 47/48 | €0 | €169,224 | +€169,224 | |
| Accrued charges and deferred income | 492/3 | €50,679 | €0 | -€50,679 | -100% |
| Non-recurring operating income | 76A | €11,781 | €9,970 | -€1,811 | -15.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,614 | €28,496 | -€7,117 | -20.0% |
| Other operating charges | 640/8 | €2,468 | €2,039 | -€429 | -17.4% |
| Non-recurring operating charges | 66A | €4,216 | €0 | -€4,216 | -100% |
| Gross operating margin | 9900 | €73,228 | €12,351 | -€60,877 | -83.1% |
| Operating profit (loss) | 9901 | €30,930 | -€18,185 | -€49,115 | |
| Financial income | 75/76B | €32,016 | €28,104 | -€3,913 | -12.2% |
| Recurring financial income | 75 | €32,016 | €28,104 | -€3,913 | -12.2% |
| Financial charges | 65/66B | €10,792 | €11,262 | +€470 | +4.4% |
| Recurring financial charges | 65 | €10,792 | €11,262 | +€470 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | €52,155 | -€1,343 | -€53,498 | |
| Income taxes | 67/77 | €17,145 | €2,677 | -€14,468 | -84.4% |
| Profit (loss) for the period | 9904 | €35,010 | -€4,020 | -€39,029 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,010 | -€4,020 | -€39,029 |
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 24 October 2026 via checked.be.