We present a novel combination of the excursion-set approach with the peak theory formalism in Lagrangian space and provide accurate predictions for halo and void statistics over a wide range of scales. The set-up is based on an effective moving barrier. Besides deriving the corresponding numerical multiplicity function, we introduce a new analytical formula reaching the percent level agreement with the exact numerical solution obtained via Monte Carlo realizations down to small scales, $\sim 10^{12} h^{-1}\mathrm{M_\odot}$. In the void case, we derive the dependence of the effective moving barrier on the void formation threshold, $\delta_{\rm v}$, by comparison against the Lagrangian void size function measured in the Dark Energy and Massive Neutrinos Universe simulations. We discuss the mapping from Lagrangian to Eulerian space for both halos and voids; adopting the spherical symmetry approximation, we obtain a strong agreement at intermediate and large scales. Finally, using the effective moving barrier, we derive Lagrangian void density profiles accurately matching measurements from cosmological simulations, a major achievement towards using void profiles for precision cosmology with the next generation of galaxy surveys.
Comment: 21 pages, 10 figures, 2 tables. Comments are welcome