LUNA-JOANNA: what changed
What changed
LUNA-JOANNA
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Net result for the year
€2,474
2024 · -€6,791+€9,265
Equity
€38,988
2024 · €36,515+€2,474
Cash
-
not filed
Balance sheet total
€68,243
2024 · €66,763+€1,479
Largest movements
Assets
- Receivables within one year +€6,726
up €6,726 (+14.3%), from €46,905 to €53,632
- Stocks and contracts -€5,010
down €5,010 (-26.5%), from €18,910 to €13,900
Equity and liabilities
- Profit (loss) carried forward +€2,474
up €2,474 (+15.4%), from €16,055 to €18,528
- Current portion of long-term debt -€2,000
down €2,000 (-75.0%), from €2,667 to €667
- Debts after one year +€856
up €856 (+3.7%), from €23,427 to €24,283
Income statement
- Staff costs -€15,829
down €15,829 (-79.7%), from €19,870 to €4,041
- Gross operating margin -€12,959
down €12,959 (-45.1%), from €28,717 to €15,758
- Other operating charges -€5,620
down €5,620 (-76.5%), from €7,343 to €1,723
- Depreciation -€548
down €548 (-69.8%), from €785 to €237
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
-€6,791
Gross operating margin
-€12,959
Staff costs
+€15,829
Depreciation
+€548
Other operating charges
+€5,620
Financial charges
+€227
Result 2025
€2,474
raises the resultlowers the result
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €66,763 | €68,243 | +€1,479 | +2.2% |
| Fixed assets | 21/28 | €948 | €711 | -€237 | -25.0% |
| Tangible fixed assets | 22/27 | €948 | €711 | -€237 | -25.0% |
| Plant, machinery and equipment | 23 | €948 | €711 | -€237 | -25.0% |
| Current assets | 29/58 | €65,815 | €67,532 | +€1,716 | +2.6% |
| Stocks and contracts in progress | 3 | €18,910 | €13,900 | -€5,010 | -26.5% |
| Stocks | 30/36 | €18,910 | €13,900 | -€5,010 | -26.5% |
| Amounts receivable within one year | 40/41 | €46,905 | €53,632 | +€6,726 | +14.3% |
| Other amounts receivable | 41 | €46,905 | €53,632 | +€6,726 | +14.3% |
| Total equity and liabilities | 10/49 | €66,763 | €68,243 | +€1,479 | +2.2% |
| Equity | 10/15 | €36,515 | €38,988 | +€2,474 | +6.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,055 | €18,528 | +€2,474 | +15.4% |
| Amounts payable | 17/49 | €30,249 | €29,254 | -€995 | -3.3% |
| Amounts payable after more than one year | 17 | €23,427 | €24,283 | +€856 | +3.7% |
| Financial debts | 170/4 | €23,427 | €24,283 | +€856 | +3.7% |
| Amounts payable within one year | 42/48 | €6,822 | €4,972 | -€1,850 | -27.1% |
| Current portion of amounts payable after more than one year | 42 | €2,667 | €667 | -€2,000 | -75.0% |
| Trade debts | 44 | €635 | €264 | -€371 | -58.4% |
| Suppliers | 440/4 | €635 | €264 | -€371 | -58.4% |
| Taxes, remuneration and social security | 45 | €3,520 | €4,041 | +€521 | +14.8% |
| Taxes | 450/3 | €3,520 | €3,765 | +€245 | +7.0% |
| Remuneration and social security | 454/9 | - | €276 | +€276 | |
| Remuneration, social security and pensions | 62 | €19,870 | €4,041 | -€15,829 | -79.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €785 | €237 | -€548 | -69.8% |
| Other operating charges | 640/8 | €7,343 | €1,723 | -€5,620 | -76.5% |
| Gross operating margin | 9900 | €28,717 | €15,758 | -€12,959 | -45.1% |
| Operating profit (loss) | 9901 | €719 | €9,757 | +€9,038 | +1,256% |
| Financial charges | 65/66B | €7,510 | €7,283 | -€227 | -3.0% |
| Recurring financial charges | 65 | €7,510 | €7,283 | -€227 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,791 | €2,474 | +€9,265 | |
| Profit (loss) for the period | 9904 | -€6,791 | €2,474 | +€9,265 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,791 | €2,474 | +€9,265 |
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 5 November 2026 via checked.be.