Nova Luna: what changed
Two fiscal 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.
Nova Luna
Largest movements
- Cash +€22,564
up €22,564 (+104.0%), from €21,696 to €44,259
mainly Net result for the year (+€26,926) and Tax, wage and social debts (+€9,140)
- Receivables after one year +€8,500
up €8,500 (+121.4%), from €7,000 to €15,500
- Tangible fixed assets +€6,522
new in 2025: €6,522
of which Other tangible fixed assets: +€4,500
- Receivables within one year -€3,111
down €3,111 (-32.1%), from €9,701 to €6,590
of which Trade receivables: -€3,675
- Reserves +€26,926
up €26,926 (+123.9%), from €21,724 to €48,650
- Tax, wage and social debts +€9,140
up €9,140 (+82.5%), from €11,077 to €20,216
- Trade debts -€1,277
down €1,277 (-46.0%), from €2,776 to €1,500
- Gross operating margin +€13,751
up €13,751 (+55.6%), from €24,741 to €38,492
- Taxes +€3,666
up €3,666 (+70.1%), from €5,229 to €8,895
- Depreciation +€478
new in 2025: €478
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 | €38,816 | €73,360 | +€34,545 | +89.0% |
| Fixed assets | 21/28 | - | €6,522 | +€6,522 | |
| Tangible fixed assets | 22/27 | - | €6,522 | +€6,522 | |
| Furniture and vehicles | 24 | - | €2,022 | +€2,022 | |
| Other tangible fixed assets | 26 | - | €4,500 | +€4,500 | |
| Current assets | 29/58 | €38,816 | €66,839 | +€28,023 | +72.2% |
| Amounts receivable after more than one year | 29 | €7,000 | €15,500 | +€8,500 | +121.4% |
| Other amounts receivable | 291 | €7,000 | €15,500 | +€8,500 | +121.4% |
| Amounts receivable within one year | 40/41 | €9,701 | €6,590 | -€3,111 | -32.1% |
| Trade receivables | 40 | €8,890 | €5,215 | -€3,675 | -41.3% |
| Other amounts receivable | 41 | €811 | €1,375 | +€564 | +69.5% |
| Cash at bank and in hand | 54/58 | €21,696 | €44,259 | +€22,564 | +104.0% |
| Deferred charges and accrued income | 490/1 | €419 | €489 | +€71 | +16.8% |
| Total equity and liabilities | 10/49 | €38,816 | €73,360 | +€34,545 | +89.0% |
| Equity | 10/15 | €23,724 | €50,650 | +€26,926 | +113.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €21,724 | €48,650 | +€26,926 | +123.9% |
| Distributable reserves | 133 | €21,724 | €48,650 | +€26,926 | +123.9% |
| Amounts payable | 17/49 | €15,092 | €22,711 | +€7,619 | +50.5% |
| Amounts payable within one year | 42/48 | €14,097 | €21,716 | +€7,619 | +54.0% |
| Trade debts | 44 | €2,776 | €1,500 | -€1,277 | -46.0% |
| Suppliers | 440/4 | €2,776 | €1,500 | -€1,277 | -46.0% |
| Taxes, remuneration and social security | 45 | €11,077 | €20,216 | +€9,140 | +82.5% |
| Taxes | 450/3 | €11,077 | €20,216 | +€9,140 | +82.5% |
| Other amounts payable | 47/48 | €244 | - | -€244 | |
| Accrued charges and deferred income | 492/3 | €995 | €995 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €478 | +€478 | |
| Other operating charges | 640/8 | €139 | €146 | +€6 | +4.6% |
| Gross operating margin | 9900 | €24,741 | €38,492 | +€13,751 | +55.6% |
| Operating profit (loss) | 9901 | €24,601 | €37,868 | +€13,267 | +53.9% |
| Financial income | 75/76B | €114 | €265 | +€151 | +132.0% |
| Recurring financial income | 75 | €114 | €265 | +€151 | +132.0% |
| Financial charges | 65/66B | €2,575 | €2,313 | -€262 | -10.2% |
| Recurring financial charges | 65 | €2,575 | €2,313 | -€262 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €22,140 | €35,820 | +€13,680 | +61.8% |
| Income taxes | 67/77 | €5,229 | €8,895 | +€3,666 | +70.1% |
| Profit (loss) for the period | 9904 | €16,912 | €26,926 | +€10,014 | +59.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,912 | €26,926 | +€10,014 | +59.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.