LUNA 07: 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 07
Largest movements
- Receivables within one year +€5,870
up €5,870 (+5.8%), from €101,447 to €107,316
of which Other amounts receivable: +€5,760
- Cash -€3,160
down €3,160 (-80.6%), from €3,923 to €763
mainly Other debts (-€8,000) and Receivables within one year (-€5,870)
- Profit (loss) carried forward +€11,377
up €11,377 (+14.9%), from €76,551 to €87,928
- Other debts -€8,000
no longer reported in 2025 (was €8,000)
- Gross operating margin -€42,229
down €42,229 (-73.1%), from €57,764 to €15,535
- Depreciation -€9,200
down €9,200 (-93.5%), from €9,837 to €637
- Taxes +€2,569
new in 2025: €2,569
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 | €106,006 | €108,433 | +€2,427 | +2.3% |
| Fixed assets | 21/28 | €637 | - | -€637 | |
| Tangible fixed assets | 22/27 | €637 | - | -€637 | |
| Furniture and vehicles | 24 | €637 | - | -€637 | |
| Current assets | 29/58 | €105,369 | €108,433 | +€3,063 | +2.9% |
| Amounts receivable within one year | 40/41 | €101,447 | €107,316 | +€5,870 | +5.8% |
| Trade receivables | 40 | €425 | €535 | +€110 | +25.9% |
| Other amounts receivable | 41 | €101,022 | €106,781 | +€5,760 | +5.7% |
| Cash at bank and in hand | 54/58 | €3,923 | €763 | -€3,160 | -80.6% |
| Deferred charges and accrued income | 490/1 | - | €354 | +€354 | |
| Total equity and liabilities | 10/49 | €106,006 | €108,433 | +€2,427 | +2.3% |
| Equity | 10/15 | €96,460 | €107,837 | +€11,377 | +11.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,309 | €1,309 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,309 | €1,309 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,309 | €1,309 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,551 | €87,928 | +€11,377 | +14.9% |
| Amounts payable | 17/49 | €9,546 | €595 | -€8,951 | -93.8% |
| Amounts payable within one year | 42/48 | €9,546 | €595 | -€8,951 | -93.8% |
| Trade debts | 44 | €1,546 | €595 | -€951 | -61.5% |
| Suppliers | 440/4 | €1,546 | €595 | -€951 | -61.5% |
| Other amounts payable | 47/48 | €8,000 | - | -€8,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,837 | €637 | -€9,200 | -93.5% |
| Other operating charges | 640/8 | €384 | €614 | +€230 | +59.8% |
| Non-recurring operating charges | 66A | €253 | €58 | -€195 | -77.1% |
| Gross operating margin | 9900 | €57,764 | €15,535 | -€42,229 | -73.1% |
| Operating profit (loss) | 9901 | €47,290 | €14,226 | -€33,064 | -69.9% |
| Financial charges | 65/66B | €277 | €280 | +€3 | +1.2% |
| Recurring financial charges | 65 | €277 | €280 | +€3 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €47,013 | €13,946 | -€33,067 | -70.3% |
| Income taxes | 67/77 | - | €2,569 | +€2,569 | |
| Profit (loss) for the period | 9904 | €47,013 | €11,377 | -€35,635 | -75.8% |
| Profit (loss) for the period to be appropriated | 9905 | €47,013 | €11,377 | -€35,635 | -75.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.