LALUNA SPA: 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.
LALUNA SPA
Largest movements
- Receivables within one year +€117,701
up €117,701 (+70.4%), from €167,169 to €284,870
of which Other amounts receivable: +€104,531
- Tangible fixed assets +€4,836
new in 2025: €4,836
- Trade debts +€103,500
up €103,500 (+99.8%), from €103,738 to €207,238
- Profit (loss) carried forward +€24,825
up €24,825 (+87.5%), from €28,360 to €53,185
- Tax, wage and social debts -€3,619
down €3,619 (-13.8%), from €26,173 to €22,553
of which Taxes: -€13,376
- Staff costs +€43,748
new in 2025: €43,748
- Gross operating margin +€21,091
up €21,091 (+32.5%), from €64,803 to €85,894
- Taxes +€6,631
up €6,631 (+231%), from €2,873 to €9,504
- Other operating charges +€4,575
up €4,575 (+1,386%), from €330 to €4,905
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 | €177,849 | €301,576 | +€123,727 | +69.6% |
| Fixed assets | 21/28 | - | €4,836 | +€4,836 | |
| Tangible fixed assets | 22/27 | - | €4,836 | +€4,836 | |
| Other tangible fixed assets | 26 | - | €4,836 | +€4,836 | |
| Current assets | 29/58 | €177,849 | €296,740 | +€118,891 | +66.8% |
| Stocks and contracts in progress | 3 | €1,896 | €2,349 | +€453 | +23.9% |
| Stocks | 30/36 | €1,896 | €2,349 | +€453 | +23.9% |
| Amounts receivable within one year | 40/41 | €167,169 | €284,870 | +€117,701 | +70.4% |
| Trade receivables | 40 | €7,022 | €20,193 | +€13,170 | +188% |
| Other amounts receivable | 41 | €160,146 | €264,677 | +€104,531 | +65.3% |
| Cash at bank and in hand | 54/58 | €8,785 | €9,351 | +€566 | +6.4% |
| Deferred charges and accrued income | 490/1 | - | €171 | +€171 | |
| Total equity and liabilities | 10/49 | €177,849 | €301,576 | +€123,727 | +69.6% |
| Equity | 10/15 | €46,960 | €71,785 | +€24,825 | +52.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,360 | €53,185 | +€24,825 | +87.5% |
| Amounts payable | 17/49 | €130,889 | €229,791 | +€98,903 | +75.6% |
| Amounts payable within one year | 42/48 | €130,889 | €229,791 | +€98,903 | +75.6% |
| Trade debts | 44 | €103,738 | €207,238 | +€103,500 | +99.8% |
| Suppliers | 440/4 | €103,738 | €207,238 | +€103,500 | +99.8% |
| Taxes, remuneration and social security | 45 | €26,173 | €22,553 | -€3,619 | -13.8% |
| Taxes | 450/3 | €26,173 | €12,796 | -€13,376 | -51.1% |
| Remuneration and social security | 454/9 | - | €9,757 | +€9,757 | |
| Other amounts payable | 47/48 | €979 | - | -€979 | |
| Remuneration, social security and pensions | 62 | - | €43,748 | +€43,748 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €372 | +€372 | |
| Other operating charges | 640/8 | €330 | €4,905 | +€4,575 | +1,386% |
| Gross operating margin | 9900 | €64,803 | €85,894 | +€21,091 | +32.5% |
| Operating profit (loss) | 9901 | €64,473 | €36,868 | -€27,605 | -42.8% |
| Financial income | 75/76B | €21 | €187 | +€166 | +799% |
| Recurring financial income | 75 | €21 | €187 | +€166 | +799% |
| Financial charges | 65/66B | €2,021 | €2,726 | +€705 | +34.9% |
| Recurring financial charges | 65 | €2,021 | €2,726 | +€705 | +34.9% |
| Profit (loss) for the period before taxes | 9903 | €62,473 | €34,329 | -€28,144 | -45.0% |
| Income taxes | 67/77 | €2,873 | €9,504 | +€6,631 | +231% |
| Profit (loss) for the period | 9904 | €59,600 | €24,825 | -€34,775 | -58.3% |
| Profit (loss) for the period to be appropriated | 9905 | €59,600 | €24,825 | -€34,775 | -58.3% |
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 25 October 2026 via checked.be.