LUNA
ActiveSummary
The computed 12-month bankruptcy probability of LUNA is 4.6% (elevated). For LUNA, one filing cycle of the annual accounts is missing. The 2024 annual accounts show equity of €242,097 and a net result of €11,127. Equity is shrinking by about 2.9% per year across the filed financial years. Its solvency ranks better than 24% of 9,537 sector peers (NACE 47, financial year 2024). The company has been active since 2003 and the Belgian Official Gazette contains no insolvency or warning signals.
Financials · financial year 2024, abbreviated format
2025 annual accounts not yet filed, deadline passed on 30 April 2026 Financial year closed on 30 September 2025; filing due at the latest 7 months after the close (Companies Code art. 3:10). Source: NBB filings, as of 18 October 2026.
Equity
€242,097▼ 3.4%
2023 · €250,647
Total assets
€1.5m▼ 2.8%
2023 · €1.5m
Net result
€11,127
2023 · -€163,626
Working capital
-€165,568▲ 17.2%
2023 · -€200,075
Trend over the years
2020 to 2024, 5 financial years 2019 to 2024, 6 financial years
The operating result returns to profit in 2024: €23,117 after a loss of €183,922 in 2023.
What the company sold each financial year and what was left of it. A loss stands below the zero line.
Operating result€0.02m
2024
Net result€0.01m
2024
What the company owns (total assets), how much of it is its own (equity) and how much it owes.
Total assets€1.5m
2024
Equity€0.2m
2024
Debt€1.2m
2024
Short-term assets minus short-term debts. Above zero the company can pay its bills in the short term.
Working capital-€0.2m
2024
How much of each euro of turnover is left from operations (EBIT margin) and what the assets earn (return on assets).
Return on assets (ROA)0.8%
2024
The share of the company financed with its own means. The higher it is, the better it absorbs a shock.
Solvency16.4%
2024
Short-term assets per euro of short-term debt. Above 1 the short-term debts are covered.
Current ratio0.84
2024
Average staff in full-time equivalents (FTE).
Staff (FTE)12.2
2024
Use the arrow keys on the chart for the figures per year.
Sector: the middle half of NACE 47, Retail trade: a quarter of companies sit below it, a quarter above. Each year compared with accounts in the same format, and only where there are at least 30. Dashed line: the median. Available for Net result, Equity, Total assets, Working capital, Solvency, Current ratio, Return on assets (ROA), Staff (FTE).
Every figure with its change against the financial year before
favourable
unfavourable
Line201920202021202220232024
Operating result€0.02m-€0.06m▲ 222%€0.2m▲ 203%-€0.03m-€0.2m▼ 458%€0.02m
Net result€0.004m-€0.04mwithin the sector's middle half▲ 805%€0.1mabove the sector's middle half▲ 256%-€0.04mbelow the sector's middle half-€0.2mbelow the sector's middle half▼ 353%€0.01mwithin the sector's middle half
Equity€0.3m-€0.3mwithin the sector's middle half▲ 13.3%€0.5mwithin the sector's middle half▲ 42.3%€0.4mwithin the sector's middle half▼ 8.0%€0.3mwithin the sector's middle half▼ 39.5%€0.2mwithin the sector's middle half▼ 3.4%
Total assets€1.2m-€1.2mwithin the sector's middle half▲ 2.4%€1.5mwithin the sector's middle half▲ 27.3%€1.5mwithin the sector's middle half▼ 4.6%€1.5mwithin the sector's middle half▲ 4.7%€1.5mwithin the sector's middle half▼ 2.8%
Debt€0.9m-€0.9m▼ 1.0%€1.0m▲ 18.0%€1.0m▼ 2.7%€1.3m▲ 25.8%€1.2m▼ 2.6%
Working capital-€0.2m--€0.1mbelow the sector's middle half▲ 33.2%€0.1mwithin the sector's middle half-€0.07mbelow the sector's middle half-€0.2mbelow the sector's middle half▼ 183%-€0.2mbelow the sector's middle half▲ 17.2%
Solvency24.0%-26.5%within the sector's middle half▲ 2.5pp29.6%within the sector's middle half▲ 3.1pp28.6%within the sector's middle half▼ 1.1pp16.5%below the sector's middle half▼ 12.1pp16.4%below the sector's middle half▼ 0.1pp
Current ratio0.65-0.78below the sector's middle half▲ 0.141.14within the sector's middle half▲ 0.350.91below the sector's middle half▼ 0.230.80below the sector's middle half▼ 0.100.84below the sector's middle half▲ 0.03
Return on assets (ROA)0.4%-3.2%within the sector's middle half▲ 2.9pp9.0%within the sector's middle half▲ 5.8pp-2.5%below the sector's middle half▼ 11.5pp-10.8%below the sector's middle half▼ 8.3pp0.8%within the sector's middle half▲ 11.5pp
Staff (FTE)15.4-15.6above the sector's middle half▲ 1.3%17.2above the sector's middle half▲ 10.3%14.3above the sector's middle half▼ 16.9%12.6above the sector's middle half▼ 11.9%12.2above the sector's middle half▼ 3.2%
above
within
below
the middle half of NACE 47, Retail trade: a quarter of companies sit below it, a quarter above. Each year compared with accounts in the same format, and only where there are at least 30.
Turnover and EBIT margin not published: the abbreviated format does not require them.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €1.5m
Fixed assets
€613,786 ▼ 11.8%
Current assets
€862,024 ▲ 4.9%
Equity and liabilities €1.5m
Equity
€242,097 ▼ 3.4%
Debt
€1.2m ▼ 2.6%
Debt's share of the balance-sheet total rises from 83.5% to 83.6%. Equity and debt are lower.
Key figures and ratios
EBITDA
€181,726▲
2023 · -€38,243
Cash flow
€169,736▲
2023 · -€17,947
Quick ratio
0.48▲
2023 · 0.48
Debt to equity
5.10▲
2023 · 5.06
ROE
4.6%▲
2023 · -65.3%
Interest coverage
9.77▲
2023 · -3.53
Debt ≤ 1 year
€1.0m▲
2023 · €1.0m
Debt > 1 year
€202,637▼
2023 · €242,653
Income taxes
€1,648▼
2023 · €1,749
Staff costs
€350,411▲
2023 · €337,359
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|---|
| Remuneration, social security and pensions62 | - | - | €414,685 | €417,130 | €337,359 | €350,411 | ▲ 3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €135,965 | €132,156 | €83,536 | €132,279 | €145,679 | €158,609 | ▲ 8.9% |
| Other operating charges640/8 | - | - | €4,188 | €8,041 | €14,428 | €4,044 | ▼ 72.0% |
| Gross operating margin9900 | €616,807 | €707,161 | €679,947 | €524,512 | €313,545 | €536,181 | ▲ 71.0% |
| Operating profit (loss)9901 | €18,185 | €58,558 | €177,539 | -€32,939 | -€183,922 | €23,117 | - |
| Financial income75/76B | - | - | €6,766 | €2,898 | €4,578 | €8,257 | ▲ 80.4% |
| Recurring financial income75 | - | €435 | €6,766 | €2,898 | €4,578 | €8,257 | ▲ 80.4% |
| Financial charges65/66B | - | - | €11,292 | €10,750 | €10,841 | €18,600 | ▲ 71.6% |
| Recurring financial charges65 | €12,775 | €12,400 | €11,292 | €10,750 | €10,841 | €18,600 | ▲ 71.6% |
| Profit (loss) for the period before taxes9903 | €5,409 | €46,593 | €173,012 | -€40,791 | -€190,185 | €12,775 | - |
| Transfer from deferred taxes780 | - | - | €990 | €5,659 | €28,308 | - | - |
| Transfer to deferred taxes680 | - | - | €34,958 | - | - | - | - |
| Income taxes67/77 | €1,142 | €7,963 | €1,505 | €984 | €1,749 | €1,648 | ▼ 5.8% |
| Profit (loss) for the period9904 | €4,267 | €38,630 | €137,540 | -€36,116 | -€163,626 | €11,127 | - |
| Transfer from tax-exempt reserves789 | - | - | €3,961 | €22,637 | €113,233 | - | - |
| Transfer to tax-exempt reserves689 | - | - | €139,831 | - | - | - | - |
| Profit (loss) for the period to be appropriated9905 | €4,267 | €38,630 | €1,670 | -€13,479 | -€50,393 | €11,127 | - |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|---|
| Assets | |||||||
| Total assets20/58 | €1.2m | €1.2m | €1.5m | €1.5m | €1.5m | €1.5m | ▼ 2.8% |
| Fixed assets21/28 | €0.8m | €0.7m | €0.6m | €0.7m | €0.7m | €0.6m | ▼ 11.8% |
| Tangible fixed assets22/27 | €0.8m | €0.7m | €0.6m | €0.7m | €0.7m | €0.6m | ▼ 11.9% |
| Land and buildings22 | - | - | €0.2m | €0.2m | €0.2m | €0.2m | ▼ 12.3% |
| Plant, machinery and equipment23 | - | - | €0.3m | €0.3m | €0.2m | €0.3m | ▲ 22.7% |
| Furniture and vehicles24 | - | - | €0.004m | €0.1m | €0.04m | €0.02m | ▼ 62.3% |
| Leasing and similar rights25 | - | - | €0.09m | €0.1m | €0.2m | €0.1m | ▼ 37.8% |
| Financial fixed assets28 | €0.004m | €0.004m | €0.004m | €0.004m | €0.004m | €0.004m | = |
| Current assets29/58 | €0.4m | €0.5m | €0.9m | €0.7m | €0.8m | €0.9m | ▲ 4.9% |
| Amounts receivable after more than one year29 | - | - | €0.1m | €0.3m | €0.3m | €0.3m | ▲ 1.4% |
| Other amounts receivable291 | - | - | €0.1m | €0.3m | €0.3m | €0.3m | ▲ 1.4% |
| Stocks and contracts in progress3 | €0.1m | €0.2m | €0.2m | €0.3m | €0.3m | €0.4m | ▲ 10.5% |
| Stocks30/36 | - | - | €0.2m | €0.3m | €0.3m | €0.4m | ▲ 10.5% |
| Amounts receivable within one year40/41 | €129 | €0.005m | €0.02m | €0.03m | €0.06m | €0.03m | ▼ 55.8% |
| Trade receivables40 | - | - | - | - | - | €0.02m | - |
| Other amounts receivable41 | - | - | €0.02m | €0.03m | €0.06m | €0.005m | ▼ 92.5% |
| Current investments50/53 | €0.06m | €0.1m | €0.4m | €0.03m | €0.01m | €0.01m | ▼ 3.4% |
| Cash at bank and in hand54/58 | €0.1m | €0.1m | €0.1m | €0.02m | €0.06m | €0.1m | ▲ 61.0% |
| Deferred charges and accrued income490/1 | - | - | €0.03m | €0.04m | €0.02m | €0.02m | ▼ 18.3% |
| Equity and liabilities | |||||||
| Total equity and liabilities10/49 | €1.2m | €1.2m | €1.5m | €1.5m | €1.5m | €1.5m | ▼ 2.8% |
| Equity10/15 | €0.3m | €0.3m | €0.5m | €0.4m | €0.3m | €0.2m | ▼ 3.4% |
| Contributions10/11 | €0.05m | - | €0.05m | €0.05m | €0.05m | €0.05m | = |
| Reserves13 | €0.2m | €0.3m | €0.4m | €0.4m | €0.2m | €0.2m | ▼ 8.6% |
| Non-distributable reserves130/1 | - | - | €0.005m | €0.005m | €0.005m | €0.005m | = |
| Reserves not available under the articles1311 | - | - | €0.005m | €0.005m | €0.005m | €0.005m | = |
| Tax-exempt reserves132 | - | - | €0.2m | €0.2m | €0.06m | €0.06m | = |
| Distributable reserves133 | - | - | €0.2m | €0.2m | €0.2m | €0.1m | ▼ 11.7% |
| Profit (loss) carried forward14 | - | - | - | - | -€0.03m | -€0.02m | ▲ 39.1% |
| Provisions and deferred taxes16 | - | - | €0.03m | €0.03m | - | - | - |
| Deferred taxes168 | - | - | €0.03m | €0.03m | - | - | - |
| Amounts payable17/49 | €0.9m | €0.9m | €1.0m | €1.0m | €1.3m | €1.2m | ▼ 2.6% |
| Amounts payable after more than one year17 | €0.3m | €0.3m | €0.3m | €0.2m | €0.2m | €0.2m | ▼ 16.5% |
| Financial debts170/4 | - | - | €0.3m | €0.2m | €0.2m | €0.2m | ▼ 16.5% |
| Amounts payable within one year42/48 | €0.6m | €0.6m | €0.8m | €0.8m | €1.0m | €1.0m | ▲ 0.6% |
| Current portion of amounts payable after more than one year42 | - | - | €0.07m | €0.08m | €0.1m | €0.1m | ▲ 13.4% |
| Trade debts44 | €0.4m | €0.4m | €0.6m | €0.6m | €0.9m | €0.9m | ▼ 1.4% |
| Suppliers440/4 | - | - | €0.6m | €0.6m | €0.9m | €0.9m | ▼ 1.4% |
| Taxes, remuneration and social security45 | - | - | €0.09m | €0.09m | €0.05m | €0.06m | ▲ 8.9% |
| Taxes450/3 | - | - | €0.001m | €0.001m | €0.006m | €0.003m | ▼ 52.3% |
| Remuneration and social security454/9 | - | - | €0.08m | €0.08m | €0.05m | €0.06m | ▲ 16.6% |
| Other amounts payable47/48 | - | - | €0.01m | €0.02m | €0.001m | - | - |
| Accrued charges and deferred income492/3 | - | - | €0.003m | €0.003m | €0.003m | €0.003m | ▲ 39.4% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €4,267 | €38,630 | €137,540 | -€36,116 | -€163,626 | €11,127 | - |
| + Depreciation and write-downs630 | €135,965 | €132,156 | €83,536 | €132,279 | €145,679 | €158,609 | ▲ 8.9% |
| Operating cash flow (approximation) | €140,232 | €170,785 | €221,076 | €96,164 | -€17,947 | €169,736 | - |
| Investment in fixed assets (approximation) | - | -€46,990 | €3,569 | -€236,472 | -€98,836 | -€76,521 | ▲ 22.6% |
| Change in cash | - | -€13,014 | €27,775 | -€99,861 | €39,220 | €38,911 | ▼ 0.8% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Latest 10 of 21 filings with the National Bank
| Financial year | Type | Filed | Reference |
|---|---|---|---|
| 30-09-2024 | abbreviated format | 06-06-2025 | 2025-00122684 |
| 30-09-2023 | abbreviated format | 30-04-2024 | 2024-00083413 |
| 30-09-2022 | abbreviated format | 27-04-2023 | 2023-00068243 |
| 30-09-2021 | abbreviated format | 29-04-2022 | 2022-20013333 |
| 30-09-2020 | abbreviated format | 20-05-2021 | 2021-14600519 |
| 30-09-2019 | abbreviated format | 30-04-2020 | 2020-11100102 |
| 30-09-2018 | abbreviated format | 23-04-2019 | 2019-10400043 |
| 30-09-2017 | abbreviated format | 26-04-2018 | 2018-11100530 |
| 30-09-2016 | abbreviated format | 03-05-2017 | 2017-11000092 |
| 30-09-2015 | abbreviated format | 30-03-2016 | 2016-08200300 |
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Of the 10,316 active companies whose main activity is non-specialised retail sale with food, beverages or tobacco predominating (NACE 47110), figures are known for 5,856. 4,054 are within a factor 10 of this equity. These 5 are the closest to it. See the whole sector
Public contracts: No European public contracts awarded found since October 2016. Contracts below the EU thresholds are not in TED.