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
- Cash +€5,014
up €5,014 (+1490.6%), from €336 to €5,351
mainly Net result for the year (+€15,954) and Receivables within one year (+€4,885)
- Receivables within one year -€4,885
down €4,885 (-73.1%), from €6,682 to €1,797
- Tangible fixed assets -€4,478
down €4,478 (-49.7%), from €9,003 to €4,526
of which Furniture and vehicles: -€3,019
- Stocks and contracts -€1,444
down €1,444 (-49.4%), from €2,921 to €1,478
- Other debts -€16,574
down €16,574 (-20.8%), from €79,568 to €62,994
- Profit (loss) carried forward +€15,954
up €15,954 (+16.1%), from -€99,345 to -€83,391
- Trade debts -€4,177
down €4,177 (-19.0%), from €21,956 to €17,780
- Short-term financial debts -€834
down €834 (-70.2%), from €1,188 to €354
- Accrued charges and deferred income -€244
down €244 (-11.0%), from €2,213 to €1,969
- Purchases and services -€67,411
down €67,411 (-60.5%), from €111,490 to €44,080
- Gross operating margin +€66,158
up €66,158, from -€38,640 to €27,518
- Financial charges -€4,535
down €4,535 (-82.9%), from €5,473 to €939
of which Financial charges: -€4,273
- Other operating charges +€2,820
up €2,820 (+87.2%), from €3,235 to €6,056
- Turnover -€1,252
down €1,252 (-1.7%), from €72,850 to €71,598
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,943 | €13,151 | -€5,792 | -30.6% |
| Fixed assets | 21/28 | €9,003 | €4,526 | -€4,478 | -49.7% |
| Tangible fixed assets | 22/27 | €9,003 | €4,526 | -€4,478 | -49.7% |
| Plant, machinery and equipment | 23 | €2,944 | €1,485 | -€1,459 | -49.6% |
| Furniture and vehicles | 24 | €6,059 | €3,040 | -€3,019 | -49.8% |
| Current assets | 29/58 | €9,940 | €8,626 | -€1,314 | -13.2% |
| Stocks and contracts in progress | 3 | €2,921 | €1,478 | -€1,444 | -49.4% |
| Stocks | 30/36 | €2,921 | €1,478 | -€1,444 | -49.4% |
| Amounts receivable within one year | 40/41 | €6,682 | €1,797 | -€4,885 | -73.1% |
| Trade receivables | 40 | €6,682 | €1,797 | -€4,885 | -73.1% |
| Cash at bank and in hand | 54/58 | €336 | €5,351 | +€5,014 | +1490.6% |
| Total equity and liabilities | 10/49 | €18,943 | €13,151 | -€5,792 | -30.6% |
| Equity | 10/15 | -€86,945 | -€70,991 | +€15,954 | +18.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€99,345 | -€83,391 | +€15,954 | +16.1% |
| Amounts payable | 17/49 | €105,889 | €84,143 | -€21,746 | -20.5% |
| Amounts payable within one year | 42/48 | €103,675 | €82,173 | -€21,502 | -20.7% |
| Financial debts | 43 | €1,188 | €354 | -€834 | -70.2% |
| Credit institutions | 430/8 | €1,188 | €354 | -€834 | -70.2% |
| Trade debts | 44 | €21,956 | €17,780 | -€4,177 | -19.0% |
| Suppliers | 440/4 | €21,956 | €17,780 | -€4,177 | -19.0% |
| Taxes, remuneration and social security | 45 | €963 | €1,046 | +€83 | +8.6% |
| Taxes | 450/3 | €963 | €1,046 | +€83 | +8.6% |
| Other amounts payable | 47/48 | €79,568 | €62,994 | -€16,574 | -20.8% |
| Accrued charges and deferred income | 492/3 | €2,213 | €1,969 | -€244 | -11.0% |
| Turnover | 70 | €72,850 | €71,598 | -€1,252 | -1.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €111,490 | €44,080 | -€67,411 | -60.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,069 | €4,478 | +€408 | +10.0% |
| Other operating charges | 640/8 | €3,235 | €6,056 | +€2,820 | +87.2% |
| Gross operating margin | 9900 | -€38,640 | €27,518 | +€66,158 | |
| Operating profit (loss) | 9901 | -€45,945 | €16,985 | +€62,930 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €5,473 | €939 | -€4,535 | -82.9% |
| Recurring financial charges | 65 | €5,211 | €939 | -€4,273 | -82.0% |
| Non-recurring financial charges | 66B | €262 | - | -€262 | |
| Profit (loss) for the period before taxes | 9903 | -€51,418 | €16,047 | +€67,466 | |
| Income taxes | 67/77 | €62 | €93 | +€31 | +49.9% |
| Profit (loss) for the period | 9904 | -€51,480 | €15,954 | +€67,434 | |
| Profit (loss) for the period to be appropriated | 9905 | -€51,480 | €15,954 | +€67,434 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.