Luna Diamonds: what changed
What changed
Luna Diamonds
NACE 32.121, Other manufacturing
filed annual accounts (NBB)
Net result for the year
-€67,879
2024 · €21,020-€88,899
Equity
-€59,377
2024 · €8,503-€67,879
Cash
€108,195
2024 · €196,819-€88,625
Balance sheet total
€1.1m
2024 · €1.5m-€423,250
Largest movements
Assets
- Stocks and contracts -€337,152
down €337,152 (-26.5%), from €1.3m to €933,423
- Cash -€88,625
down €88,625 (-45.0%), from €196,819 to €108,195
mainly Trade debts (-€355,403) and Net result for the year (-€67,879)
Equity and liabilities
- Trade debts -€355,403
down €355,403 (-24.3%), from €1.5m to €1.1m
- Profit (loss) carried forward -€67,879
down €67,879, from €8,503 to -€59,377
Income statement
- Gross operating margin -€270,796
down €270,796, from €128,092 to -€142,704
- Financial income +€191,333
up €191,333 (+326%), from €58,662 to €249,995
- Financial charges +€17,438
up €17,438 (+16.8%), from €103,608 to €121,045
- Staff costs -€9,000
down €9,000 (-14.8%), from €60,735 to €51,735
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€21,020
Gross operating margin
-€270,796
Staff costs
+€9,000
Depreciation
-€783
Other operating charges
-€457
Financial income
+€191,333
Financial charges
-€17,438
Taxes
+€242
Result 2025
-€67,879
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€87,496
Investment
-€1,129
Financing
€0
Cash 2024
€196,819
From operations (derived)
-€87,496
Net result for the year
-€67,879
Depreciation
+€1,074
Stocks and contracts
+€337,152
Receivables within one year
-€2,471
Trade debts
-€355,403
Tax, wage and social debts
+€32
Investment (derived)
-€1,129
Investment in fixed assets (net)
-€1,129
Cash 2025
€108,195
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,483,552 | €1,060,302 | -€423,250 | -28.5% |
| Formation expenses | 20 | €170 | €91 | -€78 | -46.1% |
| Fixed assets | 21/28 | €3,754 | €3,887 | +€133 | +3.5% |
| Tangible fixed assets | 22/27 | €3,754 | €3,687 | -€67 | -1.8% |
| Plant, machinery and equipment | 23 | - | €726 | +€726 | |
| Furniture and vehicles | 24 | €3,754 | €2,960 | -€793 | -21.1% |
| Financial fixed assets | 28 | - | €200 | +€200 | |
| Current assets | 29/58 | €1,479,629 | €1,056,324 | -€423,305 | -28.6% |
| Stocks and contracts in progress | 3 | €1,270,575 | €933,423 | -€337,152 | -26.5% |
| Stocks | 30/36 | €1,270,575 | €933,423 | -€337,152 | -26.5% |
| Amounts receivable within one year | 40/41 | €12,235 | €14,707 | +€2,471 | +20.2% |
| Trade receivables | 40 | - | €1,466 | +€1,466 | |
| Other amounts receivable | 41 | €12,235 | €13,241 | +€1,006 | +8.2% |
| Cash at bank and in hand | 54/58 | €196,819 | €108,195 | -€88,625 | -45.0% |
| Total equity and liabilities | 10/49 | €1,483,552 | €1,060,302 | -€423,250 | -28.5% |
| Equity | 10/15 | €8,503 | -€59,377 | -€67,879 | |
| Profit (loss) carried forward | 14 | €8,503 | -€59,377 | -€67,879 | |
| Amounts payable | 17/49 | €1,475,050 | €1,119,679 | -€355,371 | -24.1% |
| Amounts payable within one year | 42/48 | €1,475,050 | €1,119,679 | -€355,371 | -24.1% |
| Trade debts | 44 | €1,461,741 | €1,106,339 | -€355,403 | -24.3% |
| Suppliers | 440/4 | €1,461,741 | €1,106,339 | -€355,403 | -24.3% |
| Taxes, remuneration and social security | 45 | €6,408 | €6,440 | +€32 | +0.5% |
| Taxes | 450/3 | - | €113 | +€113 | |
| Remuneration and social security | 454/9 | €6,408 | €6,327 | -€81 | -1.3% |
| Other amounts payable | 47/48 | €6,900 | €6,900 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €60,735 | €51,735 | -€9,000 | -14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €291 | €1,074 | +€783 | +269% |
| Other operating charges | 640/8 | €138 | €595 | +€457 | +331% |
| Gross operating margin | 9900 | €128,092 | -€142,704 | -€270,796 | |
| Operating profit (loss) | 9901 | €66,928 | -€196,108 | -€263,036 | |
| Financial income | 75/76B | €58,662 | €249,995 | +€191,333 | +326% |
| Recurring financial income | 75 | €58,662 | €249,995 | +€191,333 | +326% |
| Financial charges | 65/66B | €103,608 | €121,045 | +€17,438 | +16.8% |
| Recurring financial charges | 65 | €103,608 | €121,045 | +€17,438 | +16.8% |
| Profit (loss) for the period before taxes | 9903 | €21,983 | -€67,158 | -€89,141 | |
| Income taxes | 67/77 | €963 | €721 | -€242 | -25.1% |
| Profit (loss) for the period | 9904 | €21,020 | -€67,879 | -€88,899 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,020 | -€67,879 | -€88,899 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.