S.A.LUNI: 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.
S.A.LUNI
Largest movements
- Tangible fixed assets -€15,872
down €15,872 (-7.3%), from €217,515 to €201,643
of which Land and buildings: -€14,860
- Receivables within one year +€3,991
up €3,991 (+28.3%), from €14,107 to €18,098
of which Trade receivables: +€5,605
- Other debts -€35,692
down €35,692 (-27.2%), from €131,311 to €95,619
- Profit (loss) carried forward +€21,925
up €21,925 (+73.3%), from -€29,905 to -€7,980
- Tax, wage and social debts +€7,589
new in 2025: €7,589
- Reserves -€3,076
down €3,076 (-7.0%), from €44,086 to €41,010
- Gross operating margin +€9,895
up €9,895 (+29.5%), from €33,490 to €43,385
- Taxes +€7,588
new in 2025: €7,588
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 | €235,792 | €223,293 | -€12,499 | -5.3% |
| Fixed assets | 21/28 | €217,515 | €201,643 | -€15,872 | -7.3% |
| Tangible fixed assets | 22/27 | €217,515 | €201,643 | -€15,872 | -7.3% |
| Land and buildings | 22 | €215,228 | €200,368 | -€14,860 | -6.9% |
| Furniture and vehicles | 24 | €2,287 | €1,275 | -€1,012 | -44.3% |
| Current assets | 29/58 | €18,277 | €21,650 | +€3,373 | +18.5% |
| Amounts receivable within one year | 40/41 | €14,107 | €18,098 | +€3,991 | +28.3% |
| Trade receivables | 40 | €9,601 | €15,206 | +€5,605 | +58.4% |
| Other amounts receivable | 41 | €4,506 | €2,892 | -€1,614 | -35.8% |
| Cash at bank and in hand | 54/58 | €1,172 | €1,806 | +€634 | +54.1% |
| Deferred charges and accrued income | 490/1 | €2,998 | €1,746 | -€1,252 | -41.8% |
| Total equity and liabilities | 10/49 | €235,792 | €223,293 | -€12,499 | -5.3% |
| Equity | 10/15 | €76,181 | €95,030 | +€18,849 | +24.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €44,086 | €41,010 | -€3,076 | -7.0% |
| Tax-exempt reserves | 132 | €44,086 | €41,010 | -€3,076 | -7.0% |
| Profit (loss) carried forward | 14 | -€29,905 | -€7,980 | +€21,925 | +73.3% |
| Provisions and deferred taxes | 16 | €22,701 | €21,117 | -€1,584 | -7.0% |
| Deferred taxes | 168 | €22,701 | €21,117 | -€1,584 | -7.0% |
| Amounts payable | 17/49 | €136,910 | €107,146 | -€29,764 | -21.7% |
| Amounts payable within one year | 42/48 | €136,910 | €107,146 | -€29,764 | -21.7% |
| Trade debts | 44 | €5,599 | €3,938 | -€1,661 | -29.7% |
| Suppliers | 440/4 | €5,599 | €3,938 | -€1,661 | -29.7% |
| Taxes, remuneration and social security | 45 | - | €7,589 | +€7,589 | |
| Taxes | 450/3 | - | €7,589 | +€7,589 | |
| Other amounts payable | 47/48 | €131,311 | €95,619 | -€35,692 | -27.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,873 | €15,872 | -€1 | 0.0% |
| Other operating charges | 640/8 | €2,243 | €2,622 | +€379 | +16.9% |
| Gross operating margin | 9900 | €33,490 | €43,385 | +€9,895 | +29.5% |
| Operating profit (loss) | 9901 | €15,374 | €24,891 | +€9,517 | +61.9% |
| Financial charges | 65/66B | €44 | €38 | -€6 | -13.6% |
| Recurring financial charges | 65 | €44 | €38 | -€6 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €15,330 | €24,853 | +€9,523 | +62.1% |
| Transfer from deferred taxes | 780 | €1,584 | €1,584 | = | 0.0% |
| Income taxes | 67/77 | - | €7,588 | +€7,588 | |
| Profit (loss) for the period | 9904 | €16,914 | €18,849 | +€1,935 | +11.4% |
| Transfer from tax-exempt reserves | 789 | €3,076 | €3,076 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,990 | €21,925 | +€1,935 | +9.7% |
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 20 October 2026 via checked.be.