DE LUNA: what changed
Two fiscal 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.
DE LUNA
Largest movements
- Tangible fixed assets -€10,863
down €10,863 (-3.1%), from €352,272 to €341,409
of which Land and buildings: -€9,568
- Profit (loss) carried forward -€16,009
down €16,009 (-24.7%), from -€64,809 to -€80,818
- Gross operating margin +€2,280
up €2,280 (+58.6%), from -€3,888 to -€1,608
- Depreciation -€316
down €316 (-2.8%), from €11,179 to €10,863
- Other operating charges +€118
up €118 (+3.6%), from €3,285 to €3,403
- Financial income -€74
down €74 (-100.0%), from €75 to €0
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.
Cash bridge derived
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 | €355,972 | €343,577 | -€12,395 | -3.5% |
| Fixed assets | 21/28 | €352,272 | €341,409 | -€10,863 | -3.1% |
| Tangible fixed assets | 22/27 | €352,272 | €341,409 | -€10,863 | -3.1% |
| Land and buildings | 22 | €348,677 | €339,109 | -€9,568 | -2.7% |
| Plant, machinery and equipment | 23 | €3,374 | €2,244 | -€1,130 | -33.5% |
| Furniture and vehicles | 24 | €220 | €55 | -€165 | -75.0% |
| Current assets | 29/58 | €3,700 | €2,168 | -€1,533 | -41.4% |
| Stocks and contracts in progress | 3 | €402 | €345 | -€57 | -14.3% |
| Stocks | 30/36 | €402 | €345 | -€57 | -14.3% |
| Amounts receivable within one year | 40/41 | €411 | - | -€411 | |
| Other amounts receivable | 41 | €411 | - | -€411 | |
| Cash at bank and in hand | 54/58 | €2,887 | €1,823 | -€1,065 | -36.9% |
| Total equity and liabilities | 10/49 | €355,972 | €343,577 | -€12,395 | -3.5% |
| Equity | 10/15 | -€44,809 | -€60,818 | -€16,009 | -35.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,809 | -€80,818 | -€16,009 | -24.7% |
| Amounts payable | 17/49 | €400,781 | €404,395 | +€3,614 | +0.9% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Financial debts | 170/4 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €300,781 | €304,395 | +€3,614 | +1.2% |
| Taxes, remuneration and social security | 45 | - | €114 | +€114 | |
| Taxes | 450/3 | - | €114 | +€114 | |
| Other amounts payable | 47/48 | €300,781 | €304,281 | +€3,500 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,179 | €10,863 | -€316 | -2.8% |
| Other operating charges | 640/8 | €3,285 | €3,403 | +€118 | +3.6% |
| Gross operating margin | 9900 | -€3,888 | -€1,608 | +€2,280 | +58.6% |
| Operating profit (loss) | 9901 | -€18,352 | -€15,874 | +€2,478 | +13.5% |
| Financial income | 75/76B | €75 | €0 | -€74 | -100.0% |
| Recurring financial income | 75 | €75 | €0 | -€74 | -100.0% |
| Financial charges | 65/66B | €145 | €135 | -€10 | -6.6% |
| Recurring financial charges | 65 | €145 | €135 | -€10 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | -€18,422 | -€16,009 | +€2,413 | +13.1% |
| Profit (loss) for the period | 9904 | -€18,422 | -€16,009 | +€2,413 | +13.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,422 | -€16,009 | +€2,413 | +13.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.