LA LUNE BLEUE: 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 LUNE BLEUE
Largest movements
- Tangible fixed assets -€1,375
down €1,375 (-45.3%), from €3,036 to €1,661
- Stocks and contracts +€1,230
up €1,230 (+20.4%), from €6,030 to €7,260
- Cash -€824
down €824 (-98.4%), from €837 to €13
mainly Net result for the year (-€5,944) and Short-term financial debts (-€2,348)
- Receivables within one year -€292
down €292 (-58.1%), from €503 to €211
- Other debts +€8,509
up €8,509 (+13.7%), from €62,019 to €70,529
- Profit (loss) carried forward -€5,944
down €5,944 (-7.4%), from -€80,327 to -€86,271
- Short-term financial debts -€2,348
down €2,348 (-46.9%), from €5,008 to €2,659
- Trade debts -€1,499
down €1,499 (-40.5%), from €3,698 to €2,199
- Gross operating margin +€35,878
up €35,878 (+91.1%), from -€39,363 to -€3,484
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 | €11,335 | €10,080 | -€1,255 | -11.1% |
| Fixed assets | 21/28 | €3,160 | €1,785 | -€1,375 | -43.5% |
| Tangible fixed assets | 22/27 | €3,036 | €1,661 | -€1,375 | -45.3% |
| Furniture and vehicles | 24 | €3,036 | €1,661 | -€1,375 | -45.3% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €8,175 | €8,295 | +€120 | +1.5% |
| Stocks and contracts in progress | 3 | €6,030 | €7,260 | +€1,230 | +20.4% |
| Stocks | 30/36 | €6,030 | €7,260 | +€1,230 | +20.4% |
| Amounts receivable within one year | 40/41 | €503 | €211 | -€292 | -58.1% |
| Other amounts receivable | 41 | €503 | €211 | -€292 | -58.1% |
| Cash at bank and in hand | 54/58 | €837 | €13 | -€824 | -98.4% |
| Deferred charges and accrued income | 490/1 | €805 | €811 | +€5 | +0.7% |
| Total equity and liabilities | 10/49 | €11,335 | €10,080 | -€1,255 | -11.1% |
| Equity | 10/15 | -€59,867 | -€65,811 | -€5,944 | -9.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,327 | -€86,271 | -€5,944 | -7.4% |
| Amounts payable | 17/49 | €71,202 | €75,891 | +€4,689 | +6.6% |
| Amounts payable within one year | 42/48 | €71,202 | €75,891 | +€4,689 | +6.6% |
| Financial debts | 43 | €5,008 | €2,659 | -€2,348 | -46.9% |
| Credit institutions | 430/8 | €5,008 | €2,659 | -€2,348 | -46.9% |
| Trade debts | 44 | €3,698 | €2,199 | -€1,499 | -40.5% |
| Suppliers | 440/4 | €3,698 | €2,199 | -€1,499 | -40.5% |
| Taxes, remuneration and social security | 45 | €478 | €505 | +€27 | +5.7% |
| Taxes | 450/3 | €478 | €505 | +€27 | +5.7% |
| Other amounts payable | 47/48 | €62,019 | €70,529 | +€8,509 | +13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,375 | €1,375 | = | 0.0% |
| Other operating charges | 640/8 | €731 | €793 | +€62 | +8.4% |
| Gross operating margin | 9900 | -€39,363 | -€3,484 | +€35,878 | +91.1% |
| Operating profit (loss) | 9901 | -€41,469 | -€5,652 | +€35,816 | +86.4% |
| Financial income | 75/76B | €34 | €0 | -€34 | -100% |
| Recurring financial income | 75 | €34 | €0 | -€34 | -100% |
| Financial charges | 65/66B | €475 | €291 | -€184 | -38.7% |
| Recurring financial charges | 65 | €475 | €291 | -€184 | -38.7% |
| Profit (loss) for the period before taxes | 9903 | -€41,910 | -€5,944 | +€35,966 | +85.8% |
| Profit (loss) for the period | 9904 | -€41,910 | -€5,944 | +€35,966 | +85.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,910 | -€5,944 | +€35,966 | +85.8% |
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 24 October 2026 via checked.be.