CASA LUNA: what changed
What changed
CASA LUNA
NACE 68.121, Development of residential building projects
filed annual accounts (NBB)
Net result for the year
€100,318
2024 · €26,765+€73,553
Equity
€137,083
2024 · €36,765+€100,318
Cash
€105,255
2024 · €35,129+€70,126
Balance sheet total
€666,348
2024 · €484,508+€181,841
Largest movements
Assets
- Tangible fixed assets +€78,284
up €78,284 (+17.7%), from €442,018 to €520,302
of which Land and buildings: +€72,952
- Cash +€70,126
up €70,126 (+200%), from €35,129 to €105,255
mainly Net result for the year (+€100,318) and Advances received (+€31,740)
- Receivables within one year +€35,922
up €35,922 (+770%), from €4,668 to €40,590
Equity and liabilities
- Profit (loss) carried forward +€61,438
up €61,438 (+230%), from €26,765 to €88,203
- Reserves +€38,880
new in 2025: €38,880
- Advances received +€31,740
new in 2025: €31,740
- Debts after one year +€20,787
up €20,787 (+14.1%), from €147,951 to €168,739
- Provisions +€12,960
new in 2025: €12,960
Income statement
- Gross operating margin +€113,918
up €113,918 (+178%), from €64,145 to €178,063
- Taxes +€13,188
up €13,188 (+150%), from €8,804 to €21,992
- Financial charges +€5,472
up €5,472 (+189%), from €2,894 to €8,365
- Depreciation +€4,895
up €4,895 (+27.8%), from €17,617 to €22,513
- Other operating charges +€3,893
up €3,893 (+48.3%), from €8,065 to €11,958
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€26,765
Gross operating margin
+€113,918
Depreciation
-€4,895
Other operating charges
-€3,893
Financial income
+€43
Financial charges
-€5,472
Taxes
-€13,188
Deferred taxes and other
-€12,960
Result 2025
€100,318
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€146,517
Investment
-€100,796
Financing
+€24,405
Cash 2024
€35,129
From operations (derived)
+€146,517
Net result for the year
+€100,318
Depreciation
+€22,513
Receivables within one year
-€35,922
Deferred charges and accrued income
+€2,491
Provisions
+€12,960
Trade debts
+€12,955
Tax, wage and social debts
-€7,492
Advances received
+€31,740
Other debts
+€6,734
Accrued charges and deferred income
+€221
Investment (derived)
-€100,796
Investment in fixed assets (net)
-€100,796
Financing
+€24,405
Debts after one year
+€20,787
Current portion of long-term debt
+€3,618
Cash 2025
€105,255
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €484,508 | €666,348 | +€181,841 | +37.5% |
| Fixed assets | 21/28 | €442,018 | €520,302 | +€78,284 | +17.7% |
| Tangible fixed assets | 22/27 | €442,018 | €520,302 | +€78,284 | +17.7% |
| Land and buildings | 22 | - | €72,952 | +€72,952 | |
| Plant, machinery and equipment | 23 | €16,668 | €13,476 | -€3,192 | -19.2% |
| Furniture and vehicles | 24 | - | €10,994 | +€10,994 | |
| Leasing and similar rights | 25 | €425,351 | €422,881 | -€2,470 | -0.6% |
| Current assets | 29/58 | €42,489 | €146,046 | +€103,557 | +244% |
| Amounts receivable within one year | 40/41 | €4,668 | €40,590 | +€35,922 | +770% |
| Trade receivables | 40 | €4,668 | €40,590 | +€35,922 | +770% |
| Cash at bank and in hand | 54/58 | €35,129 | €105,255 | +€70,126 | +200% |
| Deferred charges and accrued income | 490/1 | €2,692 | €201 | -€2,491 | -92.5% |
| Total equity and liabilities | 10/49 | €484,508 | €666,348 | +€181,841 | +37.5% |
| Equity | 10/15 | €36,765 | €137,083 | +€100,318 | +273% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €38,880 | +€38,880 | |
| Tax-exempt reserves | 132 | - | €38,880 | +€38,880 | |
| Profit (loss) carried forward | 14 | €26,765 | €88,203 | +€61,438 | +230% |
| Provisions and deferred taxes | 16 | - | €12,960 | +€12,960 | |
| Deferred taxes | 168 | - | €12,960 | +€12,960 | |
| Amounts payable | 17/49 | €447,743 | €516,305 | +€68,562 | +15.3% |
| Amounts payable after more than one year | 17 | €147,951 | €168,739 | +€20,787 | +14.1% |
| Financial debts | 170/4 | €147,951 | €168,739 | +€20,787 | +14.1% |
| Amounts payable within one year | 42/48 | €287,667 | €335,222 | +€47,555 | +16.5% |
| Current portion of amounts payable after more than one year | 42 | €19,542 | €23,160 | +€3,618 | +18.5% |
| Trade debts | 44 | €336 | €13,291 | +€12,955 | +3,851% |
| Suppliers | 440/4 | €336 | €13,291 | +€12,955 | +3,851% |
| Advances received on contracts in progress | 46 | - | €31,740 | +€31,740 | |
| Taxes, remuneration and social security | 45 | €35,316 | €27,824 | -€7,492 | -21.2% |
| Taxes | 450/3 | €15,978 | €26,367 | +€10,389 | +65.0% |
| Remuneration and social security | 454/9 | €19,338 | €1,456 | -€17,882 | -92.5% |
| Other amounts payable | 47/48 | €232,473 | €239,208 | +€6,734 | +2.9% |
| Accrued charges and deferred income | 492/3 | €12,124 | €12,344 | +€221 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,617 | €22,513 | +€4,895 | +27.8% |
| Other operating charges | 640/8 | €8,065 | €11,958 | +€3,893 | +48.3% |
| Gross operating margin | 9900 | €64,145 | €178,063 | +€113,918 | +178% |
| Operating profit (loss) | 9901 | €38,463 | €143,593 | +€105,130 | +273% |
| Financial income | 75/76B | €0 | €43 | +€43 | +21,585% |
| Recurring financial income | 75 | €0 | €43 | +€43 | +21,585% |
| Financial charges | 65/66B | €2,894 | €8,365 | +€5,472 | +189% |
| Recurring financial charges | 65 | €2,894 | €8,365 | +€5,472 | +189% |
| Profit (loss) for the period before taxes | 9903 | €35,569 | €135,271 | +€99,701 | +280% |
| Transfer to deferred taxes | 680 | - | €12,960 | +€12,960 | |
| Income taxes | 67/77 | €8,804 | €21,992 | +€13,188 | +150% |
| Profit (loss) for the period | 9904 | €26,765 | €100,318 | +€73,553 | +275% |
| Transfer to tax-exempt reserves | 689 | - | €38,880 | +€38,880 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,765 | €61,438 | +€34,673 | +130% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.