Luna - Neuve: 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 - Neuve
Largest movements
- Receivables within one year +€1,030
up €1,030 (+12.5%), from €8,212 to €9,242
of which Trade receivables: +€886
- Stocks and contracts +€1,020
up €1,020 (+13.0%), from €7,829 to €8,849
- Profit (loss) carried forward -€4,673
down €4,673 (-0.8%), from -€587,839 to -€592,512
- Other debts +€3,214
up €3,214 (+1.7%), from €191,888 to €195,102
- Trade debts +€3,039
up €3,039 (+629%), from €483 to €3,522
- Short-term financial debts +€424
up €424 (+9.7%), from €4,352 to €4,776
- Financial income -€2,499
down €2,499 (-100.0%), from €2,500 to €1
of which Non-recurring financial income: -€2,500
- Gross operating margin -€546
down €546 (-19.4%), from -€2,821 to -€3,367
- Depreciation -€237
no longer reported in 2025 (was €237)
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 | €16,375 | €18,379 | +€2,004 | +12.2% |
| Fixed assets | 21/28 | €159 | €159 | = | 0.0% |
| Financial fixed assets | 28 | €159 | €159 | = | 0.0% |
| Current assets | 29/58 | €16,216 | €18,220 | +€2,004 | +12.4% |
| Stocks and contracts in progress | 3 | €7,829 | €8,849 | +€1,020 | +13.0% |
| Stocks | 30/36 | €7,829 | €8,849 | +€1,020 | +13.0% |
| Amounts receivable within one year | 40/41 | €8,212 | €9,242 | +€1,030 | +12.5% |
| Trade receivables | 40 | €7,524 | €8,410 | +€886 | +11.8% |
| Other amounts receivable | 41 | €688 | €832 | +€144 | +20.9% |
| Cash at bank and in hand | 54/58 | €175 | €3 | -€172 | -98.3% |
| Deferred charges and accrued income | 490/1 | - | €126 | +€126 | |
| Total equity and liabilities | 10/49 | €16,375 | €18,379 | +€2,004 | +12.2% |
| Equity | 10/15 | -€180,348 | -€185,021 | -€4,673 | -2.6% |
| Contributions | 10/11 | €223,104 | €223,104 | = | 0.0% |
| Capital | 10 | €223,104 | €223,104 | = | 0.0% |
| Issued capital | 100 | €223,104 | €223,104 | = | 0.0% |
| Reserves | 13 | €184,387 | €184,387 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,861 | €10,861 | = | 0.0% |
| Legal reserve | 130 | €10,861 | €10,861 | = | 0.0% |
| Distributable reserves | 133 | €173,526 | €173,526 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€587,839 | -€592,512 | -€4,673 | -0.8% |
| Amounts payable | 17/49 | €196,723 | €203,400 | +€6,677 | +3.4% |
| Amounts payable within one year | 42/48 | €196,723 | €203,400 | +€6,677 | +3.4% |
| Financial debts | 43 | €4,352 | €4,776 | +€424 | +9.7% |
| Credit institutions | 430/8 | €4,352 | €4,776 | +€424 | +9.7% |
| Trade debts | 44 | €483 | €3,522 | +€3,039 | +629% |
| Suppliers | 440/4 | €483 | €3,522 | +€3,039 | +629% |
| Other amounts payable | 47/48 | €191,888 | €195,102 | +€3,214 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €237 | - | -€237 | |
| Other operating charges | 640/8 | €485 | €500 | +€15 | +3.1% |
| Gross operating margin | 9900 | -€2,821 | -€3,367 | -€546 | -19.4% |
| Operating profit (loss) | 9901 | -€3,543 | -€3,867 | -€324 | -9.1% |
| Financial income | 75/76B | €2,500 | €1 | -€2,499 | -100.0% |
| Recurring financial income | 75 | €2,500 | €1 | -€2,499 | -100.0% |
| Non-recurring financial income | 76B | €2,500 | - | -€2,500 | |
| Financial charges | 65/66B | €833 | €807 | -€26 | -3.1% |
| Recurring financial charges | 65 | €833 | €807 | -€26 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,876 | -€4,673 | -€2,797 | -149% |
| Profit (loss) for the period | 9904 | -€1,876 | -€4,673 | -€2,797 | -149% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,876 | -€4,673 | -€2,797 | -149% |
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 20 October 2026 via checked.be.