A LA LUNA: 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.
A LA LUNA
Largest movements
- Tangible fixed assets -€39,858
down €39,858 (-10.8%), from €367,764 to €327,906
of which Land and buildings: -€37,625
- Receivables within one year +€39,526
up €39,526 (+27.2%), from €145,529 to €185,054
of which Other amounts receivable: +€59,526
- Cash +€9,750
up €9,750 (+12.1%), from €80,693 to €90,442
mainly Depreciation (+€40,977) and Trade debts (+€27,822)
- Debts after one year -€56,960
down €56,960 (-17.6%), from €323,024 to €266,064
- Trade debts +€27,822
up €27,822 (+101%), from €27,425 to €55,248
- Current portion of long-term debt +€24,892
up €24,892 (+440%), from €5,653 to €30,546
- Profit (loss) carried forward +€13,122
up €13,122 (+8.1%), from €162,484 to €175,606
- Turnover -€193,534
no longer reported in 2025 (was €193,534)
- Purchases and services -€98,418
no longer reported in 2025 (was €98,418)
- Gross operating margin -€31,644
down €31,644 (-33.3%), from €95,116 to €63,472
- Depreciation -€11,424
down €11,424 (-21.8%), from €52,401 to €40,977
- Taxes -€6,992
down €6,992 (-62.4%), from €11,200 to €4,208
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 | €606,223 | €615,778 | +€9,555 | +1.6% |
| Formation expenses | 20 | €1,992 | €822 | -€1,170 | -58.7% |
| Fixed assets | 21/28 | €374,915 | €335,057 | -€39,858 | -10.6% |
| Tangible fixed assets | 22/27 | €367,764 | €327,906 | -€39,858 | -10.8% |
| Land and buildings | 22 | €359,928 | €322,302 | -€37,625 | -10.5% |
| Plant, machinery and equipment | 23 | €3,204 | €2,380 | -€824 | -25.7% |
| Furniture and vehicles | 24 | €339 | - | -€339 | |
| Other tangible fixed assets | 26 | €4,293 | €3,223 | -€1,070 | -24.9% |
| Financial fixed assets | 28 | €7,151 | €7,151 | = | 0.0% |
| Current assets | 29/58 | €229,316 | €279,899 | +€50,583 | +22.1% |
| Amounts receivable within one year | 40/41 | €145,529 | €185,054 | +€39,526 | +27.2% |
| Trade receivables | 40 | €20,000 | - | -€20,000 | |
| Other amounts receivable | 41 | €125,529 | €185,054 | +€59,526 | +47.4% |
| Cash at bank and in hand | 54/58 | €80,693 | €90,442 | +€9,750 | +12.1% |
| Deferred charges and accrued income | 490/1 | €3,095 | €4,402 | +€1,307 | +42.3% |
| Total equity and liabilities | 10/49 | €606,223 | €615,778 | +€9,555 | +1.6% |
| Equity | 10/15 | €242,935 | €256,057 | +€13,122 | +5.4% |
| Contributions | 10/11 | €78,592 | €78,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €162,484 | €175,606 | +€13,122 | +8.1% |
| Amounts payable | 17/49 | €363,288 | €359,721 | -€3,567 | -1.0% |
| Amounts payable after more than one year | 17 | €323,024 | €266,064 | -€56,960 | -17.6% |
| Financial debts | 170/4 | €323,024 | €266,064 | -€56,960 | -17.6% |
| Amounts payable within one year | 42/48 | €40,264 | €93,657 | +€53,393 | +133% |
| Current portion of amounts payable after more than one year | 42 | €5,653 | €30,546 | +€24,892 | +440% |
| Trade debts | 44 | €27,425 | €55,248 | +€27,822 | +101% |
| Suppliers | 440/4 | €27,425 | €55,248 | +€27,822 | +101% |
| Taxes, remuneration and social security | 45 | €7,186 | €7,864 | +€678 | +9.4% |
| Taxes | 450/3 | €7,186 | €7,864 | +€678 | +9.4% |
| Turnover | 70 | €193,534 | - | -€193,534 | |
| Goods, raw materials, services and sundry goods | 60/61 | €98,418 | - | -€98,418 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,401 | €40,977 | -€11,424 | -21.8% |
| Other operating charges | 640/8 | €3,051 | €2,433 | -€618 | -20.2% |
| Non-recurring operating charges | 66A | €692 | €289 | -€403 | -58.2% |
| Gross operating margin | 9900 | €95,116 | €63,472 | -€31,644 | -33.3% |
| Operating profit (loss) | 9901 | €38,973 | €19,773 | -€19,199 | -49.3% |
| Financial income | 75/76B | €257 | - | -€257 | |
| Recurring financial income | 75 | €257 | - | -€257 | |
| Financial charges | 65/66B | €7,114 | €2,443 | -€4,672 | -65.7% |
| Recurring financial charges | 65 | €7,114 | €2,443 | -€4,672 | -65.7% |
| Profit (loss) for the period before taxes | 9903 | €32,115 | €17,330 | -€14,785 | -46.0% |
| Income taxes | 67/77 | €11,200 | €4,208 | -€6,992 | -62.4% |
| Profit (loss) for the period | 9904 | €20,915 | €13,122 | -€7,793 | -37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,915 | €13,122 | -€7,793 | -37.3% |
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 25 October 2026 via checked.be.