LUNA SANTE: what changed
LUNA SANTE
Largest movements
- Cash -€288,196
down €288,196 (-52.6%), from €548,133 to €259,937
mainly Other debts (-€370,000) and Tax, wage and social debts (-€66,059)
- Receivables within one year +€55,588
up €55,588 (+44.8%), from €123,950 to €179,538
of which Other amounts receivable: +€54,831
- Tangible fixed assets +€31,417
up €31,417 (+196%), from €16,039 to €47,456
of which Plant, machinery and equipment: +€29,031
- Other debts -€370,000
down €370,000 (-92.5%), from €400,000 to €30,000
- Profit (loss) carried forward +€240,770
up €240,770 (+129%), from €186,151 to €426,921
- Tax, wage and social debts -€66,059
down €66,059 (-81.8%), from €80,783 to €14,724
of which Taxes: -€60,632
- Debts after one year -€11,743
no longer reported in 2025 (was €11,743)
- Turnover +€88,201
up €88,201 (+20.3%), from €433,422 to €521,622
- Taxes +€69,505
new in 2025: €69,505
- Gross operating margin +€64,433
up €64,433 (+20.0%), from €321,867 to €386,300
- Purchases and services +€16,469
up €16,469 (+13.9%), from €118,853 to €135,323
- Financial income +€6,141
new in 2025: €6,141
of which Financial income: +€6,141
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.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €695,420 | €488,221 | -€207,199 | -29.8% |
| Fixed assets | 21/28 | €16,039 | €47,456 | +€31,417 | +196% |
| Tangible fixed assets | 22/27 | €16,039 | €47,456 | +€31,417 | +196% |
| Plant, machinery and equipment | 23 | €1,147 | €30,178 | +€29,031 | +2,531% |
| Furniture and vehicles | 24 | €9,290 | €17,278 | +€7,988 | +86.0% |
| Leasing and similar rights | 25 | €5,603 | - | -€5,603 | |
| Current assets | 29/58 | €679,381 | €440,765 | -€238,616 | -35.1% |
| Amounts receivable within one year | 40/41 | €123,950 | €179,538 | +€55,588 | +44.8% |
| Trade receivables | 40 | €7,038 | €7,795 | +€757 | +10.8% |
| Other amounts receivable | 41 | €116,912 | €171,743 | +€54,831 | +46.9% |
| Cash at bank and in hand | 54/58 | €548,133 | €259,937 | -€288,196 | -52.6% |
| Deferred charges and accrued income | 490/1 | €7,299 | €1,291 | -€6,008 | -82.3% |
| Total equity and liabilities | 10/49 | €695,420 | €488,221 | -€207,199 | -29.8% |
| Equity | 10/15 | €202,651 | €443,421 | +€240,770 | +119% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €1,500 | €1,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,500 | €1,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €186,151 | €426,921 | +€240,770 | +129% |
| Amounts payable | 17/49 | €492,769 | €44,800 | -€447,969 | -90.9% |
| Amounts payable after more than one year | 17 | €11,743 | - | -€11,743 | |
| Financial debts | 170/4 | €11,743 | - | -€11,743 | |
| Amounts payable within one year | 42/48 | €481,025 | €44,800 | -€436,225 | -90.7% |
| Trade debts | 44 | €242 | €76 | -€166 | -68.6% |
| Suppliers | 440/4 | €242 | €76 | -€166 | -68.6% |
| Taxes, remuneration and social security | 45 | €80,783 | €14,724 | -€66,059 | -81.8% |
| Taxes | 450/3 | €60,892 | €260 | -€60,632 | -99.6% |
| Remuneration and social security | 454/9 | €19,891 | €14,464 | -€5,427 | -27.3% |
| Other amounts payable | 47/48 | €400,000 | €30,000 | -€370,000 | -92.5% |
| Turnover | 70 | €433,422 | €521,622 | +€88,201 | +20.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €118,853 | €135,323 | +€16,469 | +13.9% |
| Remuneration, social security and pensions | 62 | €38,562 | €35,270 | -€3,292 | -8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,828 | €4,755 | -€4,073 | -46.1% |
| Other operating charges | 640/8 | €3,019 | €5,449 | +€2,430 | +80.5% |
| Non-recurring operating charges | 66A | - | €6,453 | +€6,453 | |
| Gross operating margin | 9900 | €321,867 | €386,300 | +€64,433 | +20.0% |
| Operating profit (loss) | 9901 | €271,457 | €334,372 | +€62,915 | +23.2% |
| Financial income | 75/76B | - | €6,141 | +€6,141 | |
| Recurring financial income | 75 | - | €6,141 | +€6,141 | |
| Non-recurring financial income | 76B | - | €6,141 | +€6,141 | |
| Financial charges | 65/66B | €704 | €238 | -€466 | -66.2% |
| Recurring financial charges | 65 | €704 | €238 | -€466 | -66.2% |
| Profit (loss) for the period before taxes | 9903 | €270,753 | €340,275 | +€69,522 | +25.7% |
| Income taxes | 67/77 | - | €69,505 | +€69,505 | |
| Profit (loss) for the period | 9904 | €270,753 | €270,770 | +€17 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €270,753 | €270,770 | +€17 | 0.0% |
Next steps
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 4 November 2026 via checked.be.