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.
LUNA
Largest movements
- Total assets +€48,112
up €48,112 (+1.0%), from €4.7m to €4.7m
of which Current assets: +€116,876
- Equity +€228,295
up €228,295 (+6.7%), from €3.4m to €3.6m
- Debts within one year -€125,712
down €125,712 (-24.4%), from €515,995 to €390,283
- Debts after one year -€54,971
down €54,971 (-7.4%), from €747,613 to €692,642
- Gross operating margin -€409,964
down €409,964 (-14.8%), from €2.8m to €2.4m
From the 2019 result to the 2020 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2019 | 2020 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,664,690 | €4,712,802 | +€48,112 | +1.0% |
| Formation expenses | 20 | €108,717 | €102,011 | -€6,706 | -6.2% |
| Fixed assets | 21/28 | €1,816,189 | €1,645,414 | -€170,775 | -9.4% |
| Tangible fixed assets | 22/27 | €1,707,472 | €1,645,414 | -€62,058 | -3.6% |
| Current assets | 29/58 | €2,848,501 | €2,965,377 | +€116,876 | +4.1% |
| Stocks and contracts in progress | 3 | €40,047 | €69,662 | +€29,615 | +74.0% |
| Amounts receivable within one year | 40/41 | €645,385 | €683,909 | +€38,524 | +6.0% |
| Current investments | 50/53 | €450 | €450 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,162,619 | €2,211,356 | +€48,737 | +2.3% |
| Total equity and liabilities | 10/49 | €4,664,690 | €4,712,802 | +€48,112 | +1.0% |
| Equity | 10/15 | €3,401,082 | €3,629,377 | +€228,295 | +6.7% |
| Profit (loss) carried forward | 14 | €3,024,419 | €3,252,714 | +€228,295 | +7.5% |
| Amounts payable | 17/49 | €1,263,608 | €1,083,425 | -€180,183 | -14.3% |
| Amounts payable after more than one year | 17 | €747,613 | €692,642 | -€54,971 | -7.4% |
| Amounts payable within one year | 42/48 | €515,995 | €390,283 | -€125,712 | -24.4% |
| Trade debts | 44 | €146,878 | €130,063 | -€16,815 | -11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €171,430 | €180,932 | +€9,502 | +5.5% |
| Gross operating margin | 9900 | €2,763,593 | €2,353,629 | -€409,964 | -14.8% |
| Operating profit (loss) | 9901 | €715,684 | €267,705 | -€447,979 | -62.6% |
| Recurring financial income | 75 | €348 | €356 | +€8 | +2.3% |
| Recurring financial charges | 65 | €28,349 | €39,716 | +€11,367 | +40.1% |
| Profit (loss) for the period before taxes | 9903 | €687,683 | €228,295 | -€459,388 | -66.8% |
| Profit (loss) for the period | 9904 | €686,733 | €228,295 | -€458,438 | -66.8% |
| Profit (loss) for the period to be appropriated | 9905 | €686,733 | €228,295 | -€458,438 | -66.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2019 and 31 December 2020. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.