LUNA: 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.
LUNA
Largest movements
- Receivables within one year +€13,823
up €13,823 (+49.3%), from €28,047 to €41,871
of which Other amounts receivable: +€16,664
- Cash +€2,194
up €2,194 (+52.5%), from €4,175 to €6,368
mainly Net result for the year (+€12,138) and Tax, wage and social debts (+€5,132)
- Reserves +€12,138
up €12,138 (+90.9%), from €13,351 to €25,489
of which Distributable reserves: +€12,138
- Tax, wage and social debts +€5,132
up €5,132 (+50.0%), from €10,266 to €15,398
of which Taxes: +€3,160
- Trade debts -€1,562
down €1,562 (-83.6%), from €1,868 to €306
- Other operating charges +€4,008
up €4,008 (+685.2%), from €585 to €4,593
- Gross operating margin +€3,422
up €3,422 (+17.6%), from €19,439 to €22,862
- Financial income +€382
up €382 (+48.2%), from €794 to €1,176
- Financial charges -€264
down €264 (-21.2%), from €1,243 to €979
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 | €33,204 | €48,912 | +€15,708 | +47.3% |
| Fixed assets | 21/28 | €165 | €165 | = | 0.0% |
| Financial fixed assets | 28 | €165 | €165 | = | 0.0% |
| Current assets | 29/58 | €33,039 | €48,747 | +€15,708 | +47.5% |
| Amounts receivable within one year | 40/41 | €28,047 | €41,871 | +€13,823 | +49.3% |
| Trade receivables | 40 | €11,462 | €8,621 | -€2,840 | -24.8% |
| Other amounts receivable | 41 | €16,586 | €33,250 | +€16,664 | +100.5% |
| Cash at bank and in hand | 54/58 | €4,175 | €6,368 | +€2,194 | +52.5% |
| Deferred charges and accrued income | 490/1 | €817 | €508 | -€309 | -37.8% |
| Total equity and liabilities | 10/49 | €33,204 | €48,912 | +€15,708 | +47.3% |
| Equity | 10/15 | €21,070 | €33,208 | +€12,138 | +57.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €13,351 | €25,489 | +€12,138 | +90.9% |
| Non-distributable reserves | 130/1 | €1,264 | €1,264 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,264 | €1,264 | = | 0.0% |
| Distributable reserves | 133 | €12,087 | €24,225 | +€12,138 | +100.4% |
| Profit (loss) carried forward | 14 | €1,519 | €1,519 | = | 0.0% |
| Amounts payable | 17/49 | €12,134 | €15,705 | +€3,570 | +29.4% |
| Amounts payable within one year | 42/48 | €12,134 | €15,705 | +€3,570 | +29.4% |
| Trade debts | 44 | €1,868 | €306 | -€1,562 | -83.6% |
| Suppliers | 440/4 | €1,868 | €306 | -€1,562 | -83.6% |
| Taxes, remuneration and social security | 45 | €10,266 | €15,398 | +€5,132 | +50.0% |
| Taxes | 450/3 | €10,266 | €13,426 | +€3,160 | +30.8% |
| Remuneration and social security | 454/9 | - | €1,973 | +€1,973 | |
| Other operating charges | 640/8 | €585 | €4,593 | +€4,008 | +685.2% |
| Gross operating margin | 9900 | €19,439 | €22,862 | +€3,422 | +17.6% |
| Operating profit (loss) | 9901 | €18,854 | €18,269 | -€586 | -3.1% |
| Financial income | 75/76B | €794 | €1,176 | +€382 | +48.2% |
| Recurring financial income | 75 | €794 | €1,176 | +€382 | +48.2% |
| Financial charges | 65/66B | €1,243 | €979 | -€264 | -21.2% |
| Recurring financial charges | 65 | €1,243 | €979 | -€264 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | €18,405 | €18,466 | +€61 | +0.3% |
| Income taxes | 67/77 | €6,319 | €6,328 | +€9 | +0.1% |
| Profit (loss) for the period | 9904 | €12,087 | €12,138 | +€51 | +0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,087 | €12,138 | +€51 | +0.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.