Pink SolLuna: 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.
Pink SolLuna
Largest movements
- Receivables after one year -€20,964
down €20,964 (-100.0%), from €20,964 to €0
- Tangible fixed assets -€10,962
down €10,962 (-34.3%), from €31,943 to €20,981
of which Furniture and vehicles: -€10,183
- Receivables within one year +€9,425
up €9,425 (+34.5%), from €27,310 to €36,735
of which Other amounts receivable: +€8,782
- Cash -€8,566
down €8,566 (-17.3%), from €49,654 to €41,088
mainly Contributions, distributions and other (-€74,000) and Receivables within one year (-€9,425)
- Deferred charges and accrued income -€1,969
down €1,969 (-76.2%), from €2,584 to €614
- Reserves -€25,020
down €25,020 (-23.8%), from €105,084 to €80,064
- Other debts -€5,082
down €5,082 (-77.0%), from €6,600 to €1,518
- Tax, wage and social debts -€1,788
down €1,788 (-11.1%), from €16,127 to €14,340
of which Taxes: -€1,788
- Gross operating margin -€26,129
down €26,129 (-23.7%), from €110,317 to €84,189
- Depreciation +€14,835
up €14,835 (+697.0%), from €2,128 to €16,964
- Taxes -€9,534
down €9,534 (-40.7%), from €23,449 to €13,915
- Financial charges +€2,699
up €2,699 (+178.5%), from €1,512 to €4,211
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 | €132,454 | €99,417 | -€33,037 | -24.9% |
| Fixed assets | 21/28 | €31,943 | €20,981 | -€10,962 | -34.3% |
| Tangible fixed assets | 22/27 | €31,943 | €20,981 | -€10,962 | -34.3% |
| Plant, machinery and equipment | 23 | €3,170 | €2,391 | -€779 | -24.6% |
| Furniture and vehicles | 24 | €28,773 | €18,590 | -€10,183 | -35.4% |
| Current assets | 29/58 | €100,511 | €78,437 | -€22,075 | -22.0% |
| Amounts receivable after more than one year | 29 | €20,964 | €0 | -€20,964 | -100.0% |
| Other amounts receivable | 291 | €20,964 | €0 | -€20,964 | -100.0% |
| Amounts receivable within one year | 40/41 | €27,310 | €36,735 | +€9,425 | +34.5% |
| Trade receivables | 40 | €19,097 | €19,740 | +€643 | +3.4% |
| Other amounts receivable | 41 | €8,213 | €16,995 | +€8,782 | +106.9% |
| Cash at bank and in hand | 54/58 | €49,654 | €41,088 | -€8,566 | -17.3% |
| Deferred charges and accrued income | 490/1 | €2,584 | €614 | -€1,969 | -76.2% |
| Total equity and liabilities | 10/49 | €132,454 | €99,417 | -€33,037 | -24.9% |
| Equity | 10/15 | €108,084 | €83,064 | -€25,020 | -23.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €105,084 | €80,064 | -€25,020 | -23.8% |
| Distributable reserves | 133 | €105,084 | €80,064 | -€25,020 | -23.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €24,370 | €16,353 | -€8,017 | -32.9% |
| Amounts payable within one year | 42/48 | €24,347 | €16,353 | -€7,994 | -32.8% |
| Financial debts | 43 | €280 | €121 | -€160 | -56.9% |
| Credit institutions | 430/8 | €280 | €121 | -€160 | -56.9% |
| Trade debts | 44 | €1,339 | €375 | -€965 | -72.0% |
| Suppliers | 440/4 | €1,339 | €375 | -€965 | -72.0% |
| Taxes, remuneration and social security | 45 | €16,127 | €14,340 | -€1,788 | -11.1% |
| Taxes | 450/3 | €12,977 | €11,190 | -€1,788 | -13.8% |
| Remuneration and social security | 454/9 | €3,150 | €3,150 | = | 0.0% |
| Other amounts payable | 47/48 | €6,600 | €1,518 | -€5,082 | -77.0% |
| Accrued charges and deferred income | 492/3 | €23 | €0 | -€23 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,128 | €16,964 | +€14,835 | +697.0% |
| Other operating charges | 640/8 | €649 | €1,263 | +€614 | +94.7% |
| Gross operating margin | 9900 | €110,317 | €84,189 | -€26,129 | -23.7% |
| Operating profit (loss) | 9901 | €107,540 | €65,962 | -€41,578 | -38.7% |
| Financial income | 75/76B | €1,099 | €1,144 | +€45 | +4.1% |
| Recurring financial income | 75 | €1,099 | €1,144 | +€45 | +4.1% |
| Financial charges | 65/66B | €1,512 | €4,211 | +€2,699 | +178.5% |
| Recurring financial charges | 65 | €1,512 | €4,211 | +€2,699 | +178.5% |
| Profit (loss) for the period before taxes | 9903 | €107,127 | €62,895 | -€44,232 | -41.3% |
| Income taxes | 67/77 | €23,449 | €13,915 | -€9,534 | -40.7% |
| Profit (loss) for the period | 9904 | €83,678 | €48,980 | -€34,698 | -41.5% |
| Profit (loss) for the period to be appropriated | 9905 | €83,678 | €48,980 | -€34,698 | -41.5% |
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.