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 -€194
down €194 (-40.2%), from €484 to €290
of which Trade receivables: -€484
- Cash +€20
up €20 (+27.0%), from €73 to €93
mainly Other debts (+€2,059) and Receivables within one year (+€194)
- Other debts +€2,059
up €2,059 (+5.4%), from €38,382 to €40,440
- Profit (loss) carried forward -€1,384
down €1,384 (-2.4%), from -€58,673 to -€60,058
- Trade debts -€784
no longer reported in 2024 (was €784)
- Tax, wage and social debts -€64
no longer reported in 2024 (was €64)
- Gross operating margin -€3,591
down €3,591, from €2,594 to -€997
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €557 | €383 | -€175 | -31.3% |
| Current assets | 29/58 | €557 | €383 | -€175 | -31.3% |
| Amounts receivable within one year | 40/41 | €484 | €290 | -€194 | -40.2% |
| Trade receivables | 40 | €484 | - | -€484 | |
| Other amounts receivable | 41 | - | €290 | +€290 | |
| Cash at bank and in hand | 54/58 | €73 | €93 | +€20 | +27.0% |
| Total equity and liabilities | 10/49 | €557 | €383 | -€175 | -31.3% |
| Equity | 10/15 | -€38,673 | -€40,058 | -€1,384 | -3.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,673 | -€60,058 | -€1,384 | -2.4% |
| Amounts payable | 17/49 | €39,230 | €40,440 | +€1,210 | +3.1% |
| Amounts payable within one year | 42/48 | €39,230 | €40,440 | +€1,210 | +3.1% |
| Trade debts | 44 | €784 | - | -€784 | |
| Suppliers | 440/4 | €784 | - | -€784 | |
| Taxes, remuneration and social security | 45 | €64 | - | -€64 | |
| Taxes | 450/3 | €64 | - | -€64 | |
| Other amounts payable | 47/48 | €38,382 | €40,440 | +€2,059 | +5.4% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €2,594 | -€997 | -€3,591 | |
| Operating profit (loss) | 9901 | €2,210 | -€1,384 | -€3,594 | |
| Profit (loss) for the period before taxes | 9903 | €2,210 | -€1,384 | -€3,594 | |
| Profit (loss) for the period | 9904 | €2,210 | -€1,384 | -€3,594 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,210 | -€1,384 | -€3,594 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.