LUNA-IMMO: 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-IMMO
Largest movements
- Stocks and contracts +€2,485
up €2,485 (+2.9%), from €84,991 to €87,477
- Other debts +€5,900
up €5,900 (+6.4%), from €91,682 to €97,582
- Profit (loss) carried forward -€2,973
down €2,973 (-12.4%), from -€23,906 to -€26,879
- Gross operating margin +€1,941
up €1,941 (+55.1%), from -€3,523 to -€1,582
- Other operating charges +€1,194
new in 2025: €1,194
- Financial charges +€58
up €58 (+41.7%), from €139 to €197
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 | €98,671 | €101,766 | +€3,095 | +3.1% |
| Fixed assets | 21/28 | €595 | €595 | = | 0.0% |
| Financial fixed assets | 28 | €595 | €595 | = | 0.0% |
| Current assets | 29/58 | €98,076 | €101,171 | +€3,095 | +3.2% |
| Stocks and contracts in progress | 3 | €84,991 | €87,477 | +€2,485 | +2.9% |
| Stocks | 30/36 | €84,991 | €87,477 | +€2,485 | +2.9% |
| Amounts receivable within one year | 40/41 | €12,891 | €13,551 | +€660 | +5.1% |
| Other amounts receivable | 41 | €12,891 | €13,551 | +€660 | +5.1% |
| Cash at bank and in hand | 54/58 | €194 | €144 | -€51 | -26.2% |
| Total equity and liabilities | 10/49 | €98,671 | €101,766 | +€3,095 | +3.1% |
| Equity | 10/15 | €1,545 | -€1,428 | -€2,973 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €6,859 | €6,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,906 | -€26,879 | -€2,973 | -12.4% |
| Amounts payable | 17/49 | €97,126 | €103,194 | +€6,068 | +6.2% |
| Amounts payable within one year | 42/48 | €97,126 | €103,194 | +€6,068 | +6.2% |
| Trade debts | 44 | €5,385 | €5,553 | +€168 | +3.1% |
| Suppliers | 440/4 | €5,385 | €5,553 | +€168 | +3.1% |
| Taxes, remuneration and social security | 45 | €59 | €59 | = | 0.0% |
| Taxes | 450/3 | €59 | €59 | = | 0.0% |
| Other amounts payable | 47/48 | €91,682 | €97,582 | +€5,900 | +6.4% |
| Other operating charges | 640/8 | - | €1,194 | +€1,194 | |
| Gross operating margin | 9900 | -€3,523 | -€1,582 | +€1,941 | +55.1% |
| Operating profit (loss) | 9901 | -€3,523 | -€2,776 | +€747 | +21.2% |
| Financial charges | 65/66B | €139 | €197 | +€58 | +41.7% |
| Recurring financial charges | 65 | €139 | €197 | +€58 | +41.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,662 | -€2,973 | +€689 | +18.8% |
| Income taxes | 67/77 | -€2 | - | +€2 | |
| Profit (loss) for the period | 9904 | -€3,660 | -€2,973 | +€687 | +18.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,660 | -€2,973 | +€687 | +18.8% |
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 18 October 2026 via checked.be.