FACCIA 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.
FACCIA LUNA
Largest movements
- Cash +€1,642
up €1,642 (+66.7%), from €2,463 to €4,105
mainly Tax, wage and social debts (+€3,431) and Receivables within one year (+€1,008)
- Receivables within one year -€1,008
no longer reported in 2025 (was €1,008)
- Tangible fixed assets -€492
down €492 (-20.0%), from €2,460 to €1,968
- Trade debts -€4,655
down €4,655 (-81.1%), from €5,737 to €1,082
- Tax, wage and social debts +€3,431
up €3,431 (+5,583%), from €61 to €3,492
- Profit (loss) carried forward +€759
up €759 (+2.4%), from -€32,076 to -€31,317
- Other debts +€608
up €608 (+8.7%), from €7,008 to €7,616
- Gross operating margin +€33,032
up €33,032, from -€31,177 to €1,855
- Staff costs -€763
down €763 (-97.8%), from €780 to €17
- Depreciation +€492
new in 2025: €492
- Financial charges +€376
up €376 (+1,768%), from €21 to €397
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 | €5,931 | €6,073 | +€143 | +2.4% |
| Fixed assets | 21/28 | €2,460 | €1,968 | -€492 | -20.0% |
| Tangible fixed assets | 22/27 | €2,460 | €1,968 | -€492 | -20.0% |
| Plant, machinery and equipment | 23 | €2,460 | €1,968 | -€492 | -20.0% |
| Current assets | 29/58 | €3,471 | €4,105 | +€635 | +18.3% |
| Amounts receivable within one year | 40/41 | €1,008 | - | -€1,008 | |
| Other amounts receivable | 41 | €1,008 | - | -€1,008 | |
| Cash at bank and in hand | 54/58 | €2,463 | €4,105 | +€1,642 | +66.7% |
| Total equity and liabilities | 10/49 | €5,931 | €6,073 | +€143 | +2.4% |
| Equity | 10/15 | -€6,876 | -€6,117 | +€759 | +11.0% |
| Contributions | 10/11 | €25,200 | €25,200 | = | 0.0% |
| Capital | 10 | €25,200 | €25,200 | = | 0.0% |
| Issued capital | 100 | €25,200 | €25,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,076 | -€31,317 | +€759 | +2.4% |
| Amounts payable | 17/49 | €12,807 | €12,190 | -€616 | -4.8% |
| Amounts payable within one year | 42/48 | €12,807 | €12,190 | -€616 | -4.8% |
| Trade debts | 44 | €5,737 | €1,082 | -€4,655 | -81.1% |
| Suppliers | 440/4 | €5,737 | €1,082 | -€4,655 | -81.1% |
| Taxes, remuneration and social security | 45 | €61 | €3,492 | +€3,431 | +5,583% |
| Taxes | 450/3 | €61 | €3,492 | +€3,431 | +5,583% |
| Other amounts payable | 47/48 | €7,008 | €7,616 | +€608 | +8.7% |
| Remuneration, social security and pensions | 62 | €780 | €17 | -€763 | -97.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €492 | +€492 | |
| Other operating charges | 640/8 | €98 | €213 | +€116 | +119% |
| Gross operating margin | 9900 | -€31,177 | €1,855 | +€33,032 | |
| Operating profit (loss) | 9901 | -€32,055 | €1,132 | +€33,187 | |
| Financial income | 75/76B | - | €23 | +€23 | |
| Recurring financial income | 75 | - | €23 | +€23 | |
| Financial charges | 65/66B | €21 | €397 | +€376 | +1,768% |
| Recurring financial charges | 65 | €21 | €397 | +€376 | +1,768% |
| Profit (loss) for the period before taxes | 9903 | -€32,076 | €759 | +€32,835 | |
| Profit (loss) for the period | 9904 | -€32,076 | €759 | +€32,835 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,076 | €759 | +€32,835 |
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 27 October 2026 via checked.be.