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.
La Luna
Largest movements
- Cash +€6,337
up €6,337 (+230%), from €2,760 to €9,098
mainly Other debts (+€8,026) and Depreciation (+€2,584)
- Tangible fixed assets -€2,584
down €2,584 (-17.5%), from €14,767 to €12,183
of which Land and buildings: -€1,450
- Stocks and contracts +€2,059
up €2,059 (+6.1%), from €33,567 to €35,626
- Other debts +€8,026
up €8,026 (+16.8%), from €47,655 to €55,681
- Trade debts -€3,261
down €3,261 (-19.5%), from €16,681 to €13,420
- Tax, wage and social debts +€1,758
up €1,758 (+282%), from €623 to €2,381
- Profit (loss) carried forward -€654
down €654 (-4.6%), from -€14,339 to -€14,992
- Gross operating margin +€20,082
up €20,082, from -€4,083 to €15,999
- Staff costs +€11,064
new in 2025: €11,064
- Other operating charges +€1,630
up €1,630 (+147%), from €1,107 to €2,736
- Financial income -€321
down €321 (-95.7%), from €336 to €15
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 | €55,619 | €61,489 | +€5,870 | +10.6% |
| Fixed assets | 21/28 | €18,817 | €16,233 | -€2,584 | -13.7% |
| Tangible fixed assets | 22/27 | €14,767 | €12,183 | -€2,584 | -17.5% |
| Land and buildings | 22 | €9,586 | €8,136 | -€1,450 | -15.1% |
| Plant, machinery and equipment | 23 | €3,515 | €2,554 | -€962 | -27.4% |
| Other tangible fixed assets | 26 | €1,666 | €1,493 | -€172 | -10.3% |
| Financial fixed assets | 28 | €4,050 | €4,050 | = | 0.0% |
| Current assets | 29/58 | €36,803 | €45,256 | +€8,454 | +23.0% |
| Stocks and contracts in progress | 3 | €33,567 | €35,626 | +€2,059 | +6.1% |
| Stocks | 30/36 | €33,567 | €35,626 | +€2,059 | +6.1% |
| Amounts receivable within one year | 40/41 | - | €394 | +€394 | |
| Trade receivables | 40 | - | €394 | +€394 | |
| Cash at bank and in hand | 54/58 | €2,760 | €9,098 | +€6,337 | +230% |
| Deferred charges and accrued income | 490/1 | €475 | €138 | -€336 | -70.8% |
| Total equity and liabilities | 10/49 | €55,619 | €61,489 | +€5,870 | +10.6% |
| Equity | 10/15 | -€9,339 | -€9,992 | -€654 | -7.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,339 | -€14,992 | -€654 | -4.6% |
| Amounts payable | 17/49 | €64,958 | €71,481 | +€6,523 | +10.0% |
| Amounts payable within one year | 42/48 | €64,958 | €71,481 | +€6,523 | +10.0% |
| Trade debts | 44 | €16,681 | €13,420 | -€3,261 | -19.5% |
| Suppliers | 440/4 | €16,681 | €13,420 | -€3,261 | -19.5% |
| Taxes, remuneration and social security | 45 | €623 | €2,381 | +€1,758 | +282% |
| Taxes | 450/3 | €623 | €2,381 | +€1,758 | +282% |
| Other amounts payable | 47/48 | €47,655 | €55,681 | +€8,026 | +16.8% |
| Remuneration, social security and pensions | 62 | - | €11,064 | +€11,064 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,469 | €2,584 | +€115 | +4.7% |
| Other operating charges | 640/8 | €1,107 | €2,736 | +€1,630 | +147% |
| Gross operating margin | 9900 | -€4,083 | €15,999 | +€20,082 | |
| Operating profit (loss) | 9901 | -€7,658 | -€385 | +€7,273 | +95.0% |
| Financial income | 75/76B | €336 | €15 | -€321 | -95.7% |
| Recurring financial income | 75 | €336 | €15 | -€321 | -95.7% |
| Financial charges | 65/66B | €229 | €283 | +€54 | +23.6% |
| Recurring financial charges | 65 | €229 | €283 | +€54 | +23.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,551 | -€654 | +€6,898 | +91.3% |
| Profit (loss) for the period | 9904 | -€7,551 | -€654 | +€6,898 | +91.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,551 | -€654 | +€6,898 | +91.3% |
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 27 October 2026 via checked.be.