Luna Technics: 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 Technics
Largest movements
- Receivables within one year +€27,856
up €27,856 (+750.1%), from €3,713 to €31,569
of which Other amounts receivable: +€25,803
- Tangible fixed assets -€9,001
down €9,001 (-20.3%), from €44,276 to €35,276
of which Furniture and vehicles: -€10,584
- Cash +€7,804
up €7,804 (+21.1%), from €36,927 to €44,731
mainly Net result for the year (+€35,638) and Depreciation (+€12,097)
- Stocks and contracts +€5,578
new in 2025: €5,578
- Reserves +€35,638
up €35,638 (+117.0%), from €30,470 to €66,108
- Debts after one year -€10,375
down €10,375 (-33.9%), from €30,635 to €20,260
- Tax, wage and social debts +€6,856
up €6,856 (+65.2%), from €10,513 to €17,369
- Gross operating margin +€6,676
up €6,676 (+12.8%), from €51,989 to €58,664
- Taxes +€1,222
up €1,222 (+15.6%), from €7,848 to €9,071
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.
Cash bridge derived
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 | €85,622 | €117,999 | +€32,377 | +37.8% |
| Fixed assets | 21/28 | €44,860 | €35,526 | -€9,334 | -20.8% |
| Intangible fixed assets | 21 | €583 | €250 | -€333 | -57.1% |
| Tangible fixed assets | 22/27 | €44,276 | €35,276 | -€9,001 | -20.3% |
| Plant, machinery and equipment | 23 | €1,910 | €3,494 | +€1,584 | +82.9% |
| Furniture and vehicles | 24 | €42,366 | €31,782 | -€10,584 | -25.0% |
| Current assets | 29/58 | €40,763 | €82,473 | +€41,711 | +102.3% |
| Stocks and contracts in progress | 3 | - | €5,578 | +€5,578 | |
| Stocks | 30/36 | - | €5,578 | +€5,578 | |
| Amounts receivable within one year | 40/41 | €3,713 | €31,569 | +€27,856 | +750.1% |
| Trade receivables | 40 | €3,713 | €5,766 | +€2,053 | +55.3% |
| Other amounts receivable | 41 | - | €25,803 | +€25,803 | |
| Cash at bank and in hand | 54/58 | €36,927 | €44,731 | +€7,804 | +21.1% |
| Deferred charges and accrued income | 490/1 | €122 | €596 | +€474 | +388.1% |
| Total equity and liabilities | 10/49 | €85,622 | €117,999 | +€32,377 | +37.8% |
| Equity | 10/15 | €33,470 | €69,108 | +€35,638 | +106.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €30,470 | €66,108 | +€35,638 | +117.0% |
| Distributable reserves | 133 | €30,470 | €66,108 | +€35,638 | +117.0% |
| Amounts payable | 17/49 | €52,152 | €48,892 | -€3,260 | -6.3% |
| Amounts payable after more than one year | 17 | €30,635 | €20,260 | -€10,375 | -33.9% |
| Financial debts | 170/4 | €30,635 | €20,260 | -€10,375 | -33.9% |
| Amounts payable within one year | 42/48 | €21,517 | €28,632 | +€7,115 | +33.1% |
| Current portion of amounts payable after more than one year | 42 | €9,924 | €10,375 | +€451 | +4.5% |
| Trade debts | 44 | €442 | €888 | +€447 | +101.1% |
| Suppliers | 440/4 | €442 | €888 | +€447 | +101.1% |
| Taxes, remuneration and social security | 45 | €10,513 | €17,369 | +€6,856 | +65.2% |
| Taxes | 450/3 | €10,513 | €17,369 | +€6,856 | +65.2% |
| Other amounts payable | 47/48 | €639 | - | -€639 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,626 | €12,097 | +€472 | +4.1% |
| Other operating charges | 640/8 | €50 | €121 | +€71 | +142.6% |
| Gross operating margin | 9900 | €51,989 | €58,664 | +€6,676 | +12.8% |
| Operating profit (loss) | 9901 | €40,313 | €46,445 | +€6,133 | +15.2% |
| Financial income | 75/76B | €5 | €0 | -€5 | -99.5% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -99.5% |
| Financial charges | 65/66B | €2,000 | €1,737 | -€263 | -13.1% |
| Recurring financial charges | 65 | €2,000 | €1,737 | -€263 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €38,318 | €44,708 | +€6,390 | +16.7% |
| Income taxes | 67/77 | €7,848 | €9,071 | +€1,222 | +15.6% |
| Profit (loss) for the period | 9904 | €30,470 | €35,638 | +€5,168 | +17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €30,470 | €35,638 | +€5,168 | +17.0% |
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 11 October 2026 via checked.be.