LA LUNA & CO: what changed
What changed
LA LUNA & CO
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€1.8m
2023 · €3.4m-€1.6m
Equity
€10.9m
2023 · €9.8m+€1.2m
Cash
€92,421
2023 · €378,229-€285,807
Balance sheet total
€11.9m
2023 · €11.1m+€803,052
Largest movements
Assets
- Current investments +€978,448
up €978,448 (+13.2%), from €7.4m to €8.4m
- Cash -€285,807
down €285,807 (-75.6%), from €378,229 to €92,421
mainly Current investments (-€978,448) and Contributions, distributions and other (-€626,681)
Equity and liabilities
- Reserves +€1.2m
up €1.2m (+12.6%), from €9.4m to €10.6m
of which Distributable reserves: +€1.2m
- Other debts -€337,333
down €337,333 (-50.0%), from €674,875 to €337,542
Income statement
- Gross operating margin -€2.4m
down €2.4m (-48.9%), from €4.9m to €2.5m
- Taxes -€735,816
down €735,816 (-46.0%), from €1.6m to €864,854
- Financial income +€78,862
up €78,862 (+42.6%), from €185,083 to €263,945
Change in the result, 2023 to 2024
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 2023
€3.4m
Gross operating margin
-€2.4m
Depreciation
-€26,271
Other operating charges
+€5,608
Financial income
+€78,862
Financial charges
+€4,531
Taxes
+€735,816
Result 2024
€1.8m
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€1.4m
Investment
-€1.1m
Financing
-€626,681
Cash 2023
€378,229
From operations (derived)
+€1.4m
Net result for the year
+€1.8m
Depreciation
+€49,417
Receivables within one year
-€79,053
Tax, wage and social debts
-€45,887
Other debts
-€337,333
Investment (derived)
-€1.1m
Investment in fixed assets (net)
-€80,775
Current investments
-€978,448
Financing
-€626,681
Contributions, distributions and other
-€626,681
Cash 2024
€92,421
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,054,404 | €11,857,456 | +€803,052 | +7.3% |
| Fixed assets | 21/28 | €2,372,927 | €2,404,284 | +€31,357 | +1.3% |
| Tangible fixed assets | 22/27 | €473,727 | €435,964 | -€37,763 | -8.0% |
| Plant, machinery and equipment | 23 | €471 | - | -€471 | |
| Furniture and vehicles | 24 | €473,256 | €435,964 | -€37,292 | -7.9% |
| Financial fixed assets | 28 | €1,899,200 | €1,968,320 | +€69,120 | +3.6% |
| Current assets | 29/58 | €8,681,477 | €9,453,172 | +€771,694 | +8.9% |
| Amounts receivable within one year | 40/41 | €881,676 | €960,730 | +€79,053 | +9.0% |
| Other amounts receivable | 41 | €881,676 | €960,730 | +€79,053 | +9.0% |
| Current investments | 50/53 | €7,421,572 | €8,400,021 | +€978,448 | +13.2% |
| Cash at bank and in hand | 54/58 | €378,229 | €92,421 | -€285,807 | -75.6% |
| Total equity and liabilities | 10/49 | €11,054,404 | €11,857,456 | +€803,052 | +7.3% |
| Equity | 10/15 | €9,761,705 | €10,947,977 | +€1.2m | +12.2% |
| Contributions | 10/11 | €348,100 | €348,100 | = | 0.0% |
| Reserves | 13 | €9,413,605 | €10,599,877 | +€1.2m | +12.6% |
| Non-distributable reserves | 130/1 | €36,060 | €36,060 | = | 0.0% |
| Reserves not available under the articles | 1311 | €36,060 | €36,060 | = | 0.0% |
| Distributable reserves | 133 | €9,377,545 | €10,563,817 | +€1.2m | +12.7% |
| Amounts payable | 17/49 | €1,292,699 | €909,479 | -€383,220 | -29.6% |
| Amounts payable within one year | 42/48 | €1,292,699 | €909,479 | -€383,220 | -29.6% |
| Taxes, remuneration and social security | 45 | €617,824 | €571,937 | -€45,887 | -7.4% |
| Taxes | 450/3 | €617,824 | €571,937 | -€45,887 | -7.4% |
| Other amounts payable | 47/48 | €674,875 | €337,542 | -€337,333 | -50.0% |
| Non-recurring operating income | 76A | €23,900 | - | -€23,900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,146 | €49,417 | +€26,271 | +113% |
| Other operating charges | 640/8 | €23,636 | €18,028 | -€5,608 | -23.7% |
| Gross operating margin | 9900 | €4,873,807 | €2,488,639 | -€2.4m | -48.9% |
| Operating profit (loss) | 9901 | €4,827,024 | €2,421,193 | -€2.4m | -49.8% |
| Financial income | 75/76B | €185,083 | €263,945 | +€78,862 | +42.6% |
| Recurring financial income | 75 | €185,083 | €263,945 | +€78,862 | +42.6% |
| Financial charges | 65/66B | €11,863 | €7,331 | -€4,531 | -38.2% |
| Recurring financial charges | 65 | €11,863 | €7,331 | -€4,531 | -38.2% |
| Profit (loss) for the period before taxes | 9903 | €5,000,245 | €2,677,807 | -€2.3m | -46.4% |
| Income taxes | 67/77 | €1,600,670 | €864,854 | -€735,816 | -46.0% |
| Profit (loss) for the period | 9904 | €3,399,575 | €1,812,953 | -€1.6m | -46.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,399,575 | €1,812,953 | -€1.6m | -46.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.