MamaLuna: 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.
MamaLuna
Largest movements
- Cash -€7,803
down €7,803 (-100%), from €7,803 to €0
mainly Tax, wage and social debts (-€8,263) and Trade debts (-€4,715)
- Receivables within one year -€5,235
down €5,235 (-17.2%), from €30,478 to €25,243
- Tangible fixed assets -€1,164
down €1,164 (-38.3%), from €3,042 to €1,878
of which Furniture and vehicles: -€731
- Tax, wage and social debts -€8,263
down €8,263 (-98.0%), from €8,432 to €169
of which Taxes: -€7,029
- Trade debts -€4,715
down €4,715 (-87.7%), from €5,376 to €662
- Reserves -€1,225
down €1,225 (-9.7%), from €12,585 to €11,360
- Taxes -€3,304
no longer reported in 2025 (was €3,304)
- Gross operating margin +€1,551
up €1,551 (+49.7%), from -€3,121 to -€1,570
- Depreciation -€932
down €932 (-44.5%), from €2,096 to €1,164
- Other operating charges -€612
no longer reported in 2025 (was €612)
- Financial charges -€533
no longer reported in 2025 (was €533)
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 | €41,393 | €27,191 | -€14,202 | -34.3% |
| Fixed assets | 21/28 | €3,112 | €1,948 | -€1,164 | -37.4% |
| Tangible fixed assets | 22/27 | €3,042 | €1,878 | -€1,164 | -38.3% |
| Plant, machinery and equipment | 23 | €1,556 | €1,123 | -€433 | -27.8% |
| Furniture and vehicles | 24 | €1,486 | €755 | -€731 | -49.2% |
| Financial fixed assets | 28 | €70 | €70 | = | 0.0% |
| Current assets | 29/58 | €38,281 | €25,243 | -€13,038 | -34.1% |
| Amounts receivable within one year | 40/41 | €30,478 | €25,243 | -€5,235 | -17.2% |
| Other amounts receivable | 41 | €30,478 | €25,243 | -€5,235 | -17.2% |
| Cash at bank and in hand | 54/58 | €7,803 | €0 | -€7,803 | -100% |
| Total equity and liabilities | 10/49 | €41,393 | €27,191 | -€14,202 | -34.3% |
| Equity | 10/15 | €27,585 | €26,360 | -€1,225 | -4.4% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €12,585 | €11,360 | -€1,225 | -9.7% |
| Distributable reserves | 133 | €12,585 | €11,360 | -€1,225 | -9.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €13,808 | €831 | -€12,977 | -94.0% |
| Amounts payable within one year | 42/48 | €13,808 | €831 | -€12,977 | -94.0% |
| Trade debts | 44 | €5,376 | €662 | -€4,715 | -87.7% |
| Suppliers | 440/4 | €5,376 | €662 | -€4,715 | -87.7% |
| Taxes, remuneration and social security | 45 | €8,432 | €169 | -€8,263 | -98.0% |
| Taxes | 450/3 | €7,198 | €169 | -€7,029 | -97.7% |
| Remuneration and social security | 454/9 | €1,233 | - | -€1,233 | |
| Non-recurring operating income | 76A | €3,205 | - | -€3,205 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,096 | €1,164 | -€932 | -44.5% |
| Other operating charges | 640/8 | €612 | - | -€612 | |
| Gross operating margin | 9900 | -€3,121 | -€1,570 | +€1,551 | +49.7% |
| Operating profit (loss) | 9901 | -€5,830 | -€2,734 | +€3,096 | +53.1% |
| Financial income | 75/76B | €1,867 | €1,510 | -€358 | -19.1% |
| Recurring financial income | 75 | €1,867 | €1,510 | -€358 | -19.1% |
| Financial charges | 65/66B | €533 | - | -€533 | |
| Recurring financial charges | 65 | €533 | - | -€533 | |
| Profit (loss) for the period before taxes | 9903 | -€4,496 | -€1,225 | +€3,272 | +72.8% |
| Income taxes | 67/77 | €3,304 | - | -€3,304 | |
| Profit (loss) for the period | 9904 | -€7,800 | -€1,225 | +€6,576 | +84.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,800 | -€1,225 | +€6,576 | +84.3% |
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 16 October 2026 via checked.be.