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
- Tangible fixed assets -€82,088
down €82,088 (-11.9%), from €691,666 to €609,578
of which Leasing and similar rights: -€81,258
- Cash +€38,911
up €38,911 (+61.0%), from €63,742 to €102,653
mainly Depreciation (+€158,609) and Receivables within one year (+€33,905)
- Stocks and contracts +€35,000
up €35,000 (+10.5%), from €333,073 to €368,073
- Receivables within one year -€33,905
down €33,905 (-55.8%), from €60,796 to €26,892
of which Other amounts receivable: -€56,238
- Debts after one year -€40,016
down €40,016 (-16.5%), from €242,653 to €202,637
- Reserves -€19,677
down €19,677 (-8.6%), from €229,596 to €209,919
of which Distributable reserves: -€19,677
- Gross operating margin +€222,636
up €222,636 (+71.0%), from €313,545 to €536,181
- Staff costs +€13,052
up €13,052 (+3.9%), from €337,359 to €350,411
- Depreciation +€12,930
up €12,930 (+8.9%), from €145,679 to €158,609
- Other operating charges -€10,384
down €10,384 (-72.0%), from €14,428 to €4,044
- Financial charges +€7,758
up €7,758 (+71.6%), from €10,841 to €18,600
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 | €1,517,716 | €1,475,810 | -€41,906 | -2.8% |
| Fixed assets | 21/28 | €695,874 | €613,786 | -€82,088 | -11.8% |
| Tangible fixed assets | 22/27 | €691,666 | €609,578 | -€82,088 | -11.9% |
| Land and buildings | 22 | €202,396 | €177,467 | -€24,929 | -12.3% |
| Plant, machinery and equipment | 23 | €229,109 | €281,211 | +€52,102 | +22.7% |
| Furniture and vehicles | 24 | €44,960 | €16,957 | -€28,003 | -62.3% |
| Leasing and similar rights | 25 | €215,201 | €133,943 | -€81,258 | -37.8% |
| Financial fixed assets | 28 | €4,208 | €4,208 | = | 0.0% |
| Current assets | 29/58 | €821,842 | €862,024 | +€40,182 | +4.9% |
| Amounts receivable after more than one year | 29 | €327,982 | €332,663 | +€4,682 | +1.4% |
| Other amounts receivable | 291 | €327,982 | €332,663 | +€4,682 | +1.4% |
| Stocks and contracts in progress | 3 | €333,073 | €368,073 | +€35,000 | +10.5% |
| Stocks | 30/36 | €333,073 | €368,073 | +€35,000 | +10.5% |
| Amounts receivable within one year | 40/41 | €60,796 | €26,892 | -€33,905 | -55.8% |
| Trade receivables | 40 | - | €22,333 | +€22,333 | |
| Other amounts receivable | 41 | €60,796 | €4,559 | -€56,238 | -92.5% |
| Current investments | 50/53 | €14,324 | €13,833 | -€491 | -3.4% |
| Cash at bank and in hand | 54/58 | €63,742 | €102,653 | +€38,911 | +61.0% |
| Deferred charges and accrued income | 490/1 | €21,925 | €17,910 | -€4,015 | -18.3% |
| Total equity and liabilities | 10/49 | €1,517,716 | €1,475,810 | -€41,906 | -2.8% |
| Equity | 10/15 | €250,647 | €242,097 | -€8,550 | -3.4% |
| Contributions | 10/11 | €49,500 | €49,500 | = | 0.0% |
| Reserves | 13 | €229,596 | €209,919 | -€19,677 | -8.6% |
| Non-distributable reserves | 130/1 | €4,950 | €4,950 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,950 | €4,950 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Distributable reserves | 133 | €168,396 | €148,719 | -€19,677 | -11.7% |
| Profit (loss) carried forward | 14 | -€28,449 | -€17,322 | +€11,127 | +39.1% |
| Amounts payable | 17/49 | €1,267,070 | €1,233,713 | -€33,357 | -2.6% |
| Amounts payable after more than one year | 17 | €242,653 | €202,637 | -€40,016 | -16.5% |
| Financial debts | 170/4 | €242,653 | €202,637 | -€40,016 | -16.5% |
| Amounts payable within one year | 42/48 | €1,021,917 | €1,027,592 | +€5,675 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €102,709 | €116,521 | +€13,812 | +13.4% |
| Trade debts | 44 | €864,026 | €852,017 | -€12,009 | -1.4% |
| Suppliers | 440/4 | €864,026 | €852,017 | -€12,009 | -1.4% |
| Taxes, remuneration and social security | 45 | €54,203 | €59,054 | +€4,850 | +8.9% |
| Taxes | 450/3 | €5,998 | €2,859 | -€3,139 | -52.3% |
| Remuneration and social security | 454/9 | €48,206 | €56,195 | +€7,989 | +16.6% |
| Other amounts payable | 47/48 | €978 | - | -€978 | |
| Accrued charges and deferred income | 492/3 | €2,500 | €3,484 | +€984 | +39.4% |
| Remuneration, social security and pensions | 62 | €337,359 | €350,411 | +€13,052 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €145,679 | €158,609 | +€12,930 | +8.9% |
| Other operating charges | 640/8 | €14,428 | €4,044 | -€10,384 | -72.0% |
| Gross operating margin | 9900 | €313,545 | €536,181 | +€222,636 | +71.0% |
| Operating profit (loss) | 9901 | -€183,922 | €23,117 | +€207,039 | |
| Financial income | 75/76B | €4,578 | €8,257 | +€3,679 | +80.4% |
| Recurring financial income | 75 | €4,578 | €8,257 | +€3,679 | +80.4% |
| Financial charges | 65/66B | €10,841 | €18,600 | +€7,758 | +71.6% |
| Recurring financial charges | 65 | €10,841 | €18,600 | +€7,758 | +71.6% |
| Profit (loss) for the period before taxes | 9903 | -€190,185 | €12,775 | +€202,959 | |
| Transfer from deferred taxes | 780 | €28,308 | - | -€28,308 | |
| Income taxes | 67/77 | €1,749 | €1,648 | -€102 | -5.8% |
| Profit (loss) for the period | 9904 | -€163,626 | €11,127 | +€174,753 | |
| Transfer from tax-exempt reserves | 789 | €113,233 | - | -€113,233 | |
| Profit (loss) for the period to be appropriated | 9905 | -€50,393 | €11,127 | +€61,520 |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.