Luna Fields: 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 Fields
Largest movements
- Cash -€4,718
down €4,718 (-85.1%), from €5,545 to €827
mainly Net result for the year (-€3,583) and Investment in fixed assets (net) (-€2,015)
- Receivables within one year +€1,888
up €1,888 (+105.2%), from €1,794 to €3,682
of which Other amounts receivable: +€1,398
- Tangible fixed assets +€1,843
new in 2025: €1,843
- Deferred charges and accrued income -€190
no longer reported in 2025 (was €190)
- Profit (loss) carried forward -€3,583
down €3,583 (-28.7%), from -€12,464 to -€16,047
- Trade debts +€1,714
up €1,714 (+162.9%), from €1,052 to €2,766
- Tax, wage and social debts +€1,033
new in 2025: €1,033
- Advances received -€340
no longer reported in 2025 (was €340)
- Gross operating margin +€11,377
up €11,377 (+82.1%), from -€13,853 to -€2,475
- Financial charges +€253
up €253 (+432.9%), from €59 to €312
- Depreciation +€173
new in 2025: €173
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.
Cash bridge derived
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 | €7,528 | €6,352 | -€1,177 | -15.6% |
| Fixed assets | 21/28 | - | €1,843 | +€1,843 | |
| Tangible fixed assets | 22/27 | - | €1,843 | +€1,843 | |
| Furniture and vehicles | 24 | - | €1,843 | +€1,843 | |
| Current assets | 29/58 | €7,528 | €4,509 | -€3,019 | -40.1% |
| Amounts receivable within one year | 40/41 | €1,794 | €3,682 | +€1,888 | +105.2% |
| Trade receivables | 40 | €1,256 | €1,746 | +€490 | +39.0% |
| Other amounts receivable | 41 | €539 | €1,937 | +€1,398 | +259.6% |
| Cash at bank and in hand | 54/58 | €5,545 | €827 | -€4,718 | -85.1% |
| Deferred charges and accrued income | 490/1 | €190 | - | -€190 | |
| Total equity and liabilities | 10/49 | €7,528 | €6,352 | -€1,177 | -15.6% |
| Equity | 10/15 | €6,136 | €2,553 | -€3,583 | -58.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,464 | -€16,047 | -€3,583 | -28.7% |
| Amounts payable | 17/49 | €1,392 | €3,799 | +€2,406 | +172.9% |
| Amounts payable within one year | 42/48 | €1,392 | €3,799 | +€2,406 | +172.9% |
| Trade debts | 44 | €1,052 | €2,766 | +€1,714 | +162.9% |
| Suppliers | 440/4 | €1,052 | €2,766 | +€1,714 | +162.9% |
| Advances received on contracts in progress | 46 | €340 | - | -€340 | |
| Taxes, remuneration and social security | 45 | - | €1,033 | +€1,033 | |
| Taxes | 450/3 | - | €1,033 | +€1,033 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €173 | +€173 | |
| Other operating charges | 640/8 | €505 | €624 | +€118 | +23.4% |
| Gross operating margin | 9900 | -€13,853 | -€2,475 | +€11,377 | +82.1% |
| Operating profit (loss) | 9901 | -€14,358 | -€3,272 | +€11,086 | +77.2% |
| Financial charges | 65/66B | €59 | €312 | +€253 | +432.9% |
| Recurring financial charges | 65 | €59 | €312 | +€253 | +432.9% |
| Profit (loss) for the period before taxes | 9903 | -€14,416 | -€3,583 | +€10,833 | +75.1% |
| Profit (loss) for the period | 9904 | -€14,416 | -€3,583 | +€10,833 | +75.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,416 | -€3,583 | +€10,833 | +75.1% |
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 12 October 2026 via checked.be.