Luna's: 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's
Largest movements
- Receivables within one year -€11,810
down €11,810 (-39.6%), from €29,845 to €18,035
of which Trade receivables: -€10,390
- Cash -€462
down €462 (-100.0%), from €462 to €0
mainly Other debts (-€15,218) and Trade debts (-€2,996)
- Other debts -€15,218
no longer reported in 2025 (was €15,218)
- Profit (loss) carried forward +€3,158
up €3,158 (+82.9%), from €3,807 to €6,965
- Trade debts -€2,996
down €2,996 (-56.2%), from €5,331 to €2,335
- Tax, wage and social debts +€2,784
new in 2025: €2,784
- Gross operating margin -€1,336
down €1,336 (-28.7%), from €4,647 to €3,311
- Other operating charges -€657
no longer reported in 2025 (was €657)
- Financial charges +€92
up €92 (+151%), from €61 to €153
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 | €30,306 | €18,035 | -€12,272 | -40.5% |
| Current assets | 29/58 | €30,306 | €18,035 | -€12,272 | -40.5% |
| Amounts receivable within one year | 40/41 | €29,845 | €18,035 | -€11,810 | -39.6% |
| Trade receivables | 40 | €12,577 | €2,187 | -€10,390 | -82.6% |
| Other amounts receivable | 41 | €17,268 | €15,848 | -€1,420 | -8.2% |
| Cash at bank and in hand | 54/58 | €462 | €0 | -€462 | -100.0% |
| Total equity and liabilities | 10/49 | €30,306 | €18,035 | -€12,272 | -40.5% |
| Equity | 10/15 | €9,757 | €12,915 | +€3,158 | +32.4% |
| Contributions | 10/11 | €5,950 | €5,950 | = | 0.0% |
| Capital | 10 | €5,950 | €5,950 | = | 0.0% |
| Issued capital | 100 | €5,950 | €5,950 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,807 | €6,965 | +€3,158 | +82.9% |
| Amounts payable | 17/49 | €20,549 | €5,119 | -€15,430 | -75.1% |
| Amounts payable within one year | 42/48 | €20,549 | €5,119 | -€15,430 | -75.1% |
| Trade debts | 44 | €5,331 | €2,335 | -€2,996 | -56.2% |
| Suppliers | 440/4 | €5,331 | €2,335 | -€2,996 | -56.2% |
| Taxes, remuneration and social security | 45 | - | €2,784 | +€2,784 | |
| Taxes | 450/3 | - | €2,784 | +€2,784 | |
| Other amounts payable | 47/48 | €15,218 | - | -€15,218 | |
| Other operating charges | 640/8 | €657 | - | -€657 | |
| Gross operating margin | 9900 | €4,647 | €3,311 | -€1,336 | -28.7% |
| Operating profit (loss) | 9901 | €3,990 | €3,311 | -€679 | -17.0% |
| Financial charges | 65/66B | €61 | €153 | +€92 | +151% |
| Recurring financial charges | 65 | €61 | €153 | +€92 | +151% |
| Profit (loss) for the period before taxes | 9903 | €3,929 | €3,158 | -€771 | -19.6% |
| Profit (loss) for the period | 9904 | €3,929 | €3,158 | -€771 | -19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,929 | €3,158 | -€771 | -19.6% |
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 19 October 2026 via checked.be.