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 +€23,537
up €23,537 (+57.0%), from €41,269 to €64,806
mainly Net result for the year (+€21,858) and Depreciation (+€19,391)
- Tangible fixed assets -€12,300
down €12,300 (-19.1%), from €64,360 to €52,060
- Stocks and contracts +€9,362
up €9,362 (+46.5%), from €20,123 to €29,485
- Receivables within one year +€7,066
up €7,066 (+77.2%), from €9,151 to €16,217
- Deferred charges and accrued income +€2,370
new in 2025: €2,370
- Reserves +€21,000
up €21,000 (+42.9%), from €48,953 to €69,953
of which Distributable reserves: +€21,823
- Tax, wage and social debts +€17,121
up €17,121 (+55.6%), from €30,780 to €47,901
of which Remuneration and social security: +€10,083
- Other debts -€6,000
down €6,000 (-100%), from €6,000 to €0
- Trade debts +€3,893
up €3,893 (+22.2%), from €17,540 to €21,433
- Current portion of long-term debt -€3,832
down €3,832 (-75.0%), from €5,109 to €1,278
- Gross operating margin +€58,601
up €58,601 (+30.7%), from €191,170 to €249,771
- Staff costs +€15,994
up €15,994 (+9.1%), from €176,638 to €192,632
- Taxes +€7,012
up €7,012, from -€74 to €6,938
- Other operating charges +€4,052
up €4,052 (+109%), from €3,723 to €7,776
- Depreciation +€3,441
up €3,441 (+21.6%), from €15,950 to €19,391
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 | €141,628 | €171,664 | +€30,036 | +21.2% |
| Fixed assets | 21/28 | €71,086 | €58,786 | -€12,300 | -17.3% |
| Tangible fixed assets | 22/27 | €64,360 | €52,060 | -€12,300 | -19.1% |
| Plant, machinery and equipment | 23 | €64,360 | €52,060 | -€12,300 | -19.1% |
| Financial fixed assets | 28 | €6,726 | €6,726 | = | 0.0% |
| Current assets | 29/58 | €70,542 | €112,878 | +€42,336 | +60.0% |
| Stocks and contracts in progress | 3 | €20,123 | €29,485 | +€9,362 | +46.5% |
| Stocks | 30/36 | €20,123 | €29,485 | +€9,362 | +46.5% |
| Amounts receivable within one year | 40/41 | €9,151 | €16,217 | +€7,066 | +77.2% |
| Other amounts receivable | 41 | €9,151 | €16,217 | +€7,066 | +77.2% |
| Cash at bank and in hand | 54/58 | €41,269 | €64,806 | +€23,537 | +57.0% |
| Deferred charges and accrued income | 490/1 | - | €2,370 | +€2,370 | |
| Total equity and liabilities | 10/49 | €141,628 | €171,664 | +€30,036 | +21.2% |
| Equity | 10/15 | €68,417 | €90,275 | +€21,858 | +31.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €48,953 | €69,953 | +€21,000 | +42.9% |
| Non-distributable reserves | 130/1 | €823 | - | -€823 | |
| Reserves not available under the articles | 1311 | €823 | - | -€823 | |
| Tax-exempt reserves | 132 | €7,130 | €7,130 | = | 0.0% |
| Distributable reserves | 133 | €41,000 | €62,823 | +€21,823 | +53.2% |
| Profit (loss) carried forward | 14 | €864 | €1,722 | +€858 | +99.3% |
| Amounts payable | 17/49 | €73,211 | €81,389 | +€8,178 | +11.2% |
| Amounts payable after more than one year | 17 | €1,278 | €0 | -€1,278 | -100% |
| Financial debts | 170/4 | €1,278 | €0 | -€1,278 | -100% |
| Amounts payable within one year | 42/48 | €70,225 | €81,389 | +€11,164 | +15.9% |
| Current portion of amounts payable after more than one year | 42 | €5,109 | €1,278 | -€3,832 | -75.0% |
| Financial debts | 43 | €10,796 | €10,778 | -€18 | -0.2% |
| Credit institutions | 430/8 | €10,796 | €10,778 | -€18 | -0.2% |
| Trade debts | 44 | €17,540 | €21,433 | +€3,893 | +22.2% |
| Suppliers | 440/4 | €17,540 | €21,433 | +€3,893 | +22.2% |
| Taxes, remuneration and social security | 45 | €30,780 | €47,901 | +€17,121 | +55.6% |
| Taxes | 450/3 | €12,615 | €19,653 | +€7,038 | +55.8% |
| Remuneration and social security | 454/9 | €18,165 | €28,248 | +€10,083 | +55.5% |
| Other amounts payable | 47/48 | €6,000 | €0 | -€6,000 | -100% |
| Accrued charges and deferred income | 492/3 | €1,709 | €0 | -€1,709 | -100% |
| Remuneration, social security and pensions | 62 | €176,638 | €192,632 | +€15,994 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,950 | €19,391 | +€3,441 | +21.6% |
| Other operating charges | 640/8 | €3,723 | €7,776 | +€4,052 | +109% |
| Gross operating margin | 9900 | €191,170 | €249,771 | +€58,601 | +30.7% |
| Operating profit (loss) | 9901 | -€5,141 | €29,973 | +€35,114 | |
| Financial income | 75/76B | €366 | €1,008 | +€642 | +176% |
| Recurring financial income | 75 | €366 | €1,008 | +€642 | +176% |
| Financial charges | 65/66B | €1,408 | €2,185 | +€777 | +55.2% |
| Recurring financial charges | 65 | €1,408 | €2,185 | +€777 | +55.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,183 | €28,796 | +€34,979 | |
| Income taxes | 67/77 | -€74 | €6,938 | +€7,012 | |
| Profit (loss) for the period | 9904 | -€6,110 | €21,858 | +€27,967 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,110 | €21,858 | +€27,967 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.