Atelier Moondust: 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.
Atelier Moondust
Largest movements
- Tangible fixed assets +€14,352
up €14,352 (+68.4%), from €20,985 to €35,337
of which Plant, machinery and equipment: +€15,705
- Receivables within one year -€5,296
down €5,296 (-27.0%), from €19,590 to €14,294
of which Trade receivables: -€6,144
- Stocks and contracts -€4,128
down €4,128 (-3.0%), from €138,745 to €134,617
- Cash -€2,546
down €2,546 (-80.0%), from €3,184 to €638
mainly Net result for the year (-€61,092) and Investment in fixed assets (net) (-€17,026)
- Profit (loss) carried forward -€61,092
down €61,092 (-103%), from -€59,154 to -€120,246
- Other debts +€27,235
new in 2024: €27,235
- Tax, wage and social debts +€12,838
up €12,838 (+87.8%), from €14,618 to €27,456
of which Remuneration and social security: +€10,919
- Debts after one year +€12,815
up €12,815 (+13.5%), from €95,000 to €107,815
of which Financial debts: +€12,815
- Trade debts +€6,766
up €6,766 (+48.5%), from €13,940 to €20,706
- Gross operating margin +€3,899
up €3,899 (+23.0%), from €16,955 to €20,854
- Financial charges +€2,341
up €2,341 (+799%), from €293 to €2,634
- Depreciation -€704
down €704 (-20.8%), from €3,378 to €2,674
- Staff costs +€682
up €682 (+0.9%), from €76,010 to €76,692
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €189,404 | €191,786 | +€2,382 | +1.3% |
| Fixed assets | 21/28 | €27,885 | €42,237 | +€14,352 | +51.5% |
| Tangible fixed assets | 22/27 | €20,985 | €35,337 | +€14,352 | +68.4% |
| Plant, machinery and equipment | 23 | €9,999 | €25,704 | +€15,705 | +157% |
| Other tangible fixed assets | 26 | €10,986 | €9,633 | -€1,353 | -12.3% |
| Financial fixed assets | 28 | €6,900 | €6,900 | = | 0.0% |
| Current assets | 29/58 | €161,519 | €149,549 | -€11,970 | -7.4% |
| Stocks and contracts in progress | 3 | €138,745 | €134,617 | -€4,128 | -3.0% |
| Stocks | 30/36 | €138,745 | €134,617 | -€4,128 | -3.0% |
| Amounts receivable within one year | 40/41 | €19,590 | €14,294 | -€5,296 | -27.0% |
| Trade receivables | 40 | €19,590 | €13,446 | -€6,144 | -31.4% |
| Other amounts receivable | 41 | - | €848 | +€848 | |
| Cash at bank and in hand | 54/58 | €3,184 | €638 | -€2,546 | -80.0% |
| Total equity and liabilities | 10/49 | €189,404 | €191,786 | +€2,382 | +1.3% |
| Equity | 10/15 | €65,846 | €4,754 | -€61,092 | -92.8% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,154 | -€120,246 | -€61,092 | -103% |
| Amounts payable | 17/49 | €123,558 | €187,032 | +€63,474 | +51.4% |
| Amounts payable after more than one year | 17 | €95,000 | €107,815 | +€12,815 | +13.5% |
| Financial debts | 170/4 | - | €12,815 | +€12,815 | |
| Other amounts payable | 178/9 | €95,000 | €95,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €28,558 | €79,217 | +€50,659 | +177% |
| Current portion of amounts payable after more than one year | 42 | - | €3,820 | +€3,820 | |
| Trade debts | 44 | €13,940 | €20,706 | +€6,766 | +48.5% |
| Suppliers | 440/4 | €13,940 | €20,706 | +€6,766 | +48.5% |
| Taxes, remuneration and social security | 45 | €14,618 | €27,456 | +€12,838 | +87.8% |
| Taxes | 450/3 | €14,618 | €16,537 | +€1,919 | +13.1% |
| Remuneration and social security | 454/9 | - | €10,919 | +€10,919 | |
| Other amounts payable | 47/48 | - | €27,235 | +€27,235 | |
| Remuneration, social security and pensions | 62 | €76,010 | €76,692 | +€682 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,378 | €2,674 | -€704 | -20.8% |
| Gross operating margin | 9900 | €16,955 | €20,854 | +€3,899 | +23.0% |
| Operating profit (loss) | 9901 | -€62,433 | -€58,512 | +€3,921 | +6.3% |
| Financial income | 75/76B | €3 | €57 | +€54 | +1,800% |
| Recurring financial income | 75 | €3 | €57 | +€54 | +1,800% |
| Financial charges | 65/66B | €293 | €2,634 | +€2,341 | +799% |
| Recurring financial charges | 65 | €293 | €2,634 | +€2,341 | +799% |
| Profit (loss) for the period before taxes | 9903 | -€62,723 | -€61,089 | +€1,634 | +2.6% |
| Income taxes | 67/77 | - | €3 | +€3 | |
| Profit (loss) for the period | 9904 | -€62,723 | -€61,092 | +€1,631 | +2.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€62,723 | -€61,092 | +€1,631 | +2.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.