LUNA LUNA: 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 LUNA
Largest movements
- Cash -€94,666
down €94,666 (-43.5%), from €217,645 to €122,979
mainly Receivables within one year (-€48,685) and Other debts (-€45,508)
- Receivables within one year +€48,685
up €48,685 (+1,421%), from €3,427 to €52,112
of which Other amounts receivable: +€50,079
- Other debts -€45,508
no longer reported in 2025 (was €45,508)
- Taxes +€1,506
up €1,506 (+35.2%), from €4,275 to €5,782
- Financial income +€1,010
up €1,010 (+127%), from €796 to €1,807
- Depreciation +€396
up €396 (+346%), from €114 to €510
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 | €222,489 | €175,998 | -€46,492 | -20.9% |
| Fixed assets | 21/28 | €1,417 | €907 | -€510 | -36.0% |
| Tangible fixed assets | 22/27 | €1,417 | €907 | -€510 | -36.0% |
| Furniture and vehicles | 24 | €1,417 | €907 | -€510 | -36.0% |
| Current assets | 29/58 | €221,072 | €175,091 | -€45,981 | -20.8% |
| Amounts receivable within one year | 40/41 | €3,427 | €52,112 | +€48,685 | +1,421% |
| Trade receivables | 40 | €3,188 | €1,794 | -€1,395 | -43.7% |
| Other amounts receivable | 41 | €239 | €50,318 | +€50,079 | +20,960% |
| Cash at bank and in hand | 54/58 | €217,645 | €122,979 | -€94,666 | -43.5% |
| Total equity and liabilities | 10/49 | €222,489 | €175,998 | -€46,492 | -20.9% |
| Equity | 10/15 | €171,246 | €169,058 | -€2,187 | -1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €152,646 | €150,458 | -€2,187 | -1.4% |
| Tax-exempt reserves | 132 | €986 | €986 | = | 0.0% |
| Distributable reserves | 133 | €151,660 | €149,473 | -€2,187 | -1.4% |
| Amounts payable | 17/49 | €51,244 | €6,939 | -€44,304 | -86.5% |
| Amounts payable within one year | 42/48 | €51,095 | €6,939 | -€44,156 | -86.4% |
| Trade debts | 44 | €25 | €1,702 | +€1,677 | +6,734% |
| Suppliers | 440/4 | €25 | €1,702 | +€1,677 | +6,734% |
| Taxes, remuneration and social security | 45 | €5,562 | €5,238 | -€325 | -5.8% |
| Taxes | 450/3 | €5,562 | €5,238 | -€325 | -5.8% |
| Other amounts payable | 47/48 | €45,508 | - | -€45,508 | |
| Accrued charges and deferred income | 492/3 | €148 | - | -€148 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €114 | €510 | +€396 | +346% |
| Other operating charges | 640/8 | €562 | €537 | -€25 | -4.5% |
| Gross operating margin | 9900 | €15,811 | €15,924 | +€113 | +0.7% |
| Operating profit (loss) | 9901 | €15,134 | €14,876 | -€258 | -1.7% |
| Financial income | 75/76B | €796 | €1,807 | +€1,010 | +127% |
| Recurring financial income | 75 | €796 | €1,807 | +€1,010 | +127% |
| Financial charges | 65/66B | €74 | €89 | +€15 | +19.6% |
| Recurring financial charges | 65 | €74 | €89 | +€15 | +19.6% |
| Profit (loss) for the period before taxes | 9903 | €15,856 | €16,594 | +€738 | +4.7% |
| Income taxes | 67/77 | €4,275 | €5,782 | +€1,506 | +35.2% |
| Profit (loss) for the period | 9904 | €11,581 | €10,813 | -€768 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,581 | €10,813 | -€768 | -6.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.