LOONA: what changed
Two fiscal 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.
LOONA
Largest movements
- Cash -€24,960
down €24,960 (-13.9%), from €180,137 to €155,177
mainly Trade debts (-€18,542) and Tax, wage and social debts (-€15,002)
- Financial fixed assets +€7,500
up €7,500 (+15000.0%), from €50 to €7,550
- Tangible fixed assets -€2,401
down €2,401 (-58.1%), from €4,131 to €1,730
- Trade debts -€18,542
down €18,542 (-45.1%), from €41,083 to €22,541
- Tax, wage and social debts -€15,002
down €15,002 (-91.8%), from €16,346 to €1,344
- Profit (loss) carried forward +€9,619
up €9,619 (+7.3%), from €131,236 to €140,855
- Other debts +€5,766
up €5,766 (+27.1%), from €21,240 to €27,006
- Gross operating margin -€24,002
down €24,002 (-41.8%), from €57,423 to €33,420
- Taxes -€6,817
down €6,817 (-44.1%), from €15,450 to €8,634
- Financial income +€1,067
up €1,067 (+57.8%), from €1,845 to €2,912
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.
Cash bridge derived
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 | €217,962 | €199,802 | -€18,160 | -8.3% |
| Fixed assets | 21/28 | €4,181 | €9,280 | +€5,099 | +122.0% |
| Tangible fixed assets | 22/27 | €4,131 | €1,730 | -€2,401 | -58.1% |
| Furniture and vehicles | 24 | €4,131 | €1,730 | -€2,401 | -58.1% |
| Financial fixed assets | 28 | €50 | €7,550 | +€7,500 | +15000.0% |
| Current assets | 29/58 | €213,781 | €190,523 | -€23,259 | -10.9% |
| Amounts receivable within one year | 40/41 | €33,644 | €35,346 | +€1,701 | +5.1% |
| Trade receivables | 40 | €25,748 | €26,158 | +€410 | +1.6% |
| Other amounts receivable | 41 | €7,897 | €9,188 | +€1,291 | +16.3% |
| Cash at bank and in hand | 54/58 | €180,137 | €155,177 | -€24,960 | -13.9% |
| Total equity and liabilities | 10/49 | €217,962 | €199,802 | -€18,160 | -8.3% |
| Equity | 10/15 | €139,293 | €148,912 | +€9,619 | +6.9% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €131,236 | €140,855 | +€9,619 | +7.3% |
| Amounts payable | 17/49 | €78,669 | €50,891 | -€27,778 | -35.3% |
| Amounts payable within one year | 42/48 | €78,669 | €50,891 | -€27,778 | -35.3% |
| Trade debts | 44 | €41,083 | €22,541 | -€18,542 | -45.1% |
| Suppliers | 440/4 | €41,083 | €22,541 | -€18,542 | -45.1% |
| Taxes, remuneration and social security | 45 | €16,346 | €1,344 | -€15,002 | -91.8% |
| Taxes | 450/3 | €16,346 | €1,344 | -€15,002 | -91.8% |
| Other amounts payable | 47/48 | €21,240 | €27,006 | +€5,766 | +27.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,401 | €2,401 | = | 0.0% |
| Other operating charges | 640/8 | €454 | €459 | +€5 | +1.1% |
| Gross operating margin | 9900 | €57,423 | €33,420 | -€24,002 | -41.8% |
| Operating profit (loss) | 9901 | €54,568 | €30,561 | -€24,008 | -44.0% |
| Financial income | 75/76B | €1,845 | €2,912 | +€1,067 | +57.8% |
| Recurring financial income | 75 | €1,845 | €2,912 | +€1,067 | +57.8% |
| Financial charges | 65/66B | €180 | €220 | +€40 | +22.2% |
| Recurring financial charges | 65 | €180 | €220 | +€40 | +22.2% |
| Profit (loss) for the period before taxes | 9903 | €56,233 | €33,253 | -€22,981 | -40.9% |
| Income taxes | 67/77 | €15,450 | €8,634 | -€6,817 | -44.1% |
| Profit (loss) for the period | 9904 | €40,783 | €24,619 | -€16,164 | -39.6% |
| Profit (loss) for the period to be appropriated | 9905 | €40,783 | €24,619 | -€16,164 | -39.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.