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 +€59,579
up €59,579 (+100.0%), from €59,585 to €119,164
mainly Depreciation (+€36,807) and Net result for the year (+€21,556)
- Tangible fixed assets -€36,807
down €36,807 (-28.8%), from €127,704 to €90,897
of which Plant, machinery and equipment: -€21,533
- Receivables within one year +€7,353
up €7,353 (+3,290%), from €224 to €7,577
- Profit (loss) carried forward +€21,538
no longer reported in 2025 (was -€21,538)
- Other debts +€6,817
up €6,817 (+128%), from €5,319 to €12,136
- Gross operating margin +€61,226
up €61,226 (+387%), from €15,802 to €77,028
- Financial charges +€20,539
up €20,539 (+775%), from €2,651 to €23,190
- Financial income +€11,233
up €11,233 (+3,716%), from €302 to €11,535
- Taxes +€5,501
up €5,501 (+1,849%), from €297 to €5,799
- Depreciation +€2,632
up €2,632 (+7.7%), from €34,175 to €36,807
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.
Derived cash bridge
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 | €322,512 | €350,668 | +€28,156 | +8.7% |
| Fixed assets | 21/28 | €127,704 | €90,897 | -€36,807 | -28.8% |
| Tangible fixed assets | 22/27 | €127,704 | €90,897 | -€36,807 | -28.8% |
| Plant, machinery and equipment | 23 | €72,516 | €50,983 | -€21,533 | -29.7% |
| Furniture and vehicles | 24 | €55,188 | €39,914 | -€15,274 | -27.7% |
| Current assets | 29/58 | €194,808 | €259,772 | +€64,963 | +33.3% |
| Amounts receivable after more than one year | 29 | €5,000 | €5,000 | = | 0.0% |
| Other amounts receivable | 291 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €224 | €7,577 | +€7,353 | +3,290% |
| Other amounts receivable | 41 | €224 | €7,577 | +€7,353 | +3,290% |
| Current investments | 50/53 | €130,000 | €127,061 | -€2,939 | -2.3% |
| Cash at bank and in hand | 54/58 | €59,585 | €119,164 | +€59,579 | +100.0% |
| Deferred charges and accrued income | 490/1 | - | €970 | +€970 | |
| Total equity and liabilities | 10/49 | €322,512 | €350,668 | +€28,156 | +8.7% |
| Equity | 10/15 | €310,387 | €331,943 | +€21,556 | +6.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €313,325 | €313,343 | +€18 | 0.0% |
| Distributable reserves | 133 | €313,325 | €313,343 | +€18 | 0.0% |
| Profit (loss) carried forward | 14 | -€21,538 | - | +€21,538 | |
| Amounts payable | 17/49 | €12,125 | €18,725 | +€6,601 | +54.4% |
| Amounts payable within one year | 42/48 | €12,125 | €18,693 | +€6,568 | +54.2% |
| Trade debts | 44 | €2,850 | €1,284 | -€1,565 | -54.9% |
| Suppliers | 440/4 | €2,850 | €1,284 | -€1,565 | -54.9% |
| Taxes, remuneration and social security | 45 | €3,956 | €5,273 | +€1,317 | +33.3% |
| Taxes | 450/3 | €3,956 | €5,273 | +€1,317 | +33.3% |
| Other amounts payable | 47/48 | €5,319 | €12,136 | +€6,817 | +128% |
| Accrued charges and deferred income | 492/3 | - | €33 | +€33 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,175 | €36,807 | +€2,632 | +7.7% |
| Other operating charges | 640/8 | €1,726 | €1,211 | -€515 | -29.9% |
| Gross operating margin | 9900 | €15,802 | €77,028 | +€61,226 | +387% |
| Operating profit (loss) | 9901 | -€20,099 | €39,010 | +€59,109 | |
| Financial income | 75/76B | €302 | €11,535 | +€11,233 | +3,716% |
| Recurring financial income | 75 | €302 | €11,535 | +€11,233 | +3,716% |
| Financial charges | 65/66B | €2,651 | €23,190 | +€20,539 | +775% |
| Recurring financial charges | 65 | €2,651 | €23,190 | +€20,539 | +775% |
| Profit (loss) for the period before taxes | 9903 | -€22,448 | €27,355 | +€49,803 | |
| Income taxes | 67/77 | €297 | €5,799 | +€5,501 | +1,849% |
| Profit (loss) for the period | 9904 | -€22,746 | €21,556 | +€44,301 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,746 | €21,556 | +€44,301 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.