LUNA CARE: 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 CARE
Largest movements
- Cash +€12,354
up €12,354 (+87.4%), from €14,143 to €26,497
mainly Other debts (+€15,064) and Net result for the year (+€14,947)
- Intangible fixed assets -€10,000
down €10,000 (-28.6%), from €34,959 to €24,959
- Deferred charges and accrued income +€6,629
up €6,629 (+34.8%), from €19,052 to €25,681
- Other debts +€15,064
up €15,064 (+191%), from €7,903 to €22,967
- Current portion of long-term debt -€3,996
down €3,996 (-100%), from €3,996 to €0
- Tax, wage and social debts -€1,805
down €1,805 (-45.1%), from €4,000 to €2,195
of which Taxes: -€1,805
- Trade debts -€1,319
down €1,319 (-17.3%), from €7,604 to €6,285
- Profit (loss) carried forward +€947
up €947 (+3.0%), from €31,505 to €32,452
- Gross operating margin +€17,105
up €17,105 (+125%), from €13,709 to €30,814
- Taxes +€1,321
up €1,321 (+87.7%), from €1,507 to €2,828
- Financial charges -€493
down €493 (-32.3%), from €1,525 to €1,032
- Other operating charges +€309
up €309 (+66.4%), from €465 to €773
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 | €71,625 | €80,516 | +€8,891 | +12.4% |
| Fixed assets | 21/28 | €38,430 | €28,338 | -€10,092 | -26.3% |
| Intangible fixed assets | 21 | €34,959 | €24,959 | -€10,000 | -28.6% |
| Tangible fixed assets | 22/27 | €3,471 | €3,379 | -€92 | -2.6% |
| Plant, machinery and equipment | 23 | €3,124 | €2,355 | -€770 | -24.6% |
| Furniture and vehicles | 24 | €347 | €1,025 | +€678 | +195% |
| Current assets | 29/58 | €33,195 | €52,178 | +€18,983 | +57.2% |
| Cash at bank and in hand | 54/58 | €14,143 | €26,497 | +€12,354 | +87.4% |
| Deferred charges and accrued income | 490/1 | €19,052 | €25,681 | +€6,629 | +34.8% |
| Total equity and liabilities | 10/49 | €71,625 | €80,516 | +€8,891 | +12.4% |
| Equity | 10/15 | €48,122 | €49,069 | +€947 | +2.0% |
| Contributions | 10/11 | €16,617 | €16,617 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,505 | €32,452 | +€947 | +3.0% |
| Amounts payable | 17/49 | €23,503 | €31,447 | +€7,944 | +33.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €23,503 | €31,447 | +€7,944 | +33.8% |
| Current portion of amounts payable after more than one year | 42 | €3,996 | €0 | -€3,996 | -100% |
| Trade debts | 44 | €7,604 | €6,285 | -€1,319 | -17.3% |
| Suppliers | 440/4 | €7,604 | €6,285 | -€1,319 | -17.3% |
| Taxes, remuneration and social security | 45 | €4,000 | €2,195 | -€1,805 | -45.1% |
| Taxes | 450/3 | €4,000 | €2,195 | -€1,805 | -45.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €7,903 | €22,967 | +€15,064 | +191% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,025 | €11,233 | +€208 | +1.9% |
| Other operating charges | 640/8 | €465 | €773 | +€309 | +66.4% |
| Gross operating margin | 9900 | €13,709 | €30,814 | +€17,105 | +125% |
| Operating profit (loss) | 9901 | €2,219 | €18,807 | +€16,589 | +748% |
| Financial charges | 65/66B | €1,525 | €1,032 | -€493 | -32.3% |
| Recurring financial charges | 65 | €1,525 | €1,032 | -€493 | -32.3% |
| Profit (loss) for the period before taxes | 9903 | €694 | €17,776 | +€17,082 | +2,462% |
| Income taxes | 67/77 | €1,507 | €2,828 | +€1,321 | +87.7% |
| Profit (loss) for the period | 9904 | -€813 | €14,947 | +€15,760 | |
| Profit (loss) for the period to be appropriated | 9905 | -€813 | €14,947 | +€15,760 |
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 20 October 2026 via checked.be.