B Quick Moonshine: 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.
B Quick Moonshine
Largest movements
- Cash +€30,371
up €30,371 (+1,535%), from €1,978 to €32,349
mainly Net result for the year (+€32,327) and Tax, wage and social debts (+€7,465)
- Receivables within one year -€2,516
down €2,516 (-49.9%), from €5,039 to €2,523
- Tangible fixed assets -€477
down €477 (-29.4%), from €1,623 to €1,146
- Reserves +€22,005
new in 2025: €22,005
- Other debts -€11,849
down €11,849 (-94.6%), from €12,519 to €670
- Profit (loss) carried forward +€10,321
no longer reported in 2025 (was -€10,321)
- Tax, wage and social debts +€7,465
up €7,465 (+378%), from €1,976 to €9,441
- Current portion of long-term debt -€1,409
no longer reported in 2025 (was €1,409)
- Gross operating margin +€27,070
up €27,070 (+203%), from €13,317 to €40,387
- Taxes +€5,965
new in 2025: €5,965
- Depreciation -€2,533
down €2,533 (-94.6%), from €2,678 to €145
- Write-downs +€1,813
new in 2025: €1,813
- Other operating charges -€413
down €413 (-94.4%), from €438 to €24
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 | €8,698 | €36,183 | +€27,486 | +316% |
| Fixed assets | 21/28 | €1,623 | €1,146 | -€477 | -29.4% |
| Tangible fixed assets | 22/27 | €1,623 | €1,146 | -€477 | -29.4% |
| Furniture and vehicles | 24 | €1,623 | €1,146 | -€477 | -29.4% |
| Current assets | 29/58 | €7,075 | €35,037 | +€27,962 | +395% |
| Amounts receivable within one year | 40/41 | €5,039 | €2,523 | -€2,516 | -49.9% |
| Trade receivables | 40 | €5,039 | €2,523 | -€2,516 | -49.9% |
| Cash at bank and in hand | 54/58 | €1,978 | €32,349 | +€30,371 | +1,535% |
| Deferred charges and accrued income | 490/1 | €58 | €165 | +€108 | +186% |
| Total equity and liabilities | 10/49 | €8,698 | €36,183 | +€27,486 | +316% |
| Equity | 10/15 | -€7,321 | €25,005 | +€32,327 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €22,005 | +€22,005 | |
| Distributable reserves | 133 | - | €22,005 | +€22,005 | |
| Profit (loss) carried forward | 14 | -€10,321 | - | +€10,321 | |
| Amounts payable | 17/49 | €16,019 | €11,178 | -€4,841 | -30.2% |
| Amounts payable within one year | 42/48 | €16,019 | €11,178 | -€4,841 | -30.2% |
| Current portion of amounts payable after more than one year | 42 | €1,409 | - | -€1,409 | |
| Trade debts | 44 | €114 | €1,066 | +€952 | +832% |
| Suppliers | 440/4 | €114 | €1,066 | +€952 | +832% |
| Taxes, remuneration and social security | 45 | €1,976 | €9,441 | +€7,465 | +378% |
| Taxes | 450/3 | €1,976 | €9,441 | +€7,465 | +378% |
| Other amounts payable | 47/48 | €12,519 | €670 | -€11,849 | -94.6% |
| Non-recurring operating income | 76A | - | €6,221 | +€6,221 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,678 | €145 | -€2,533 | -94.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,813 | +€1,813 | |
| Other operating charges | 640/8 | €438 | €24 | -€413 | -94.4% |
| Gross operating margin | 9900 | €13,317 | €40,387 | +€27,070 | +203% |
| Operating profit (loss) | 9901 | €10,201 | €38,404 | +€28,203 | +276% |
| Financial charges | 65/66B | €261 | €112 | -€149 | -57.0% |
| Recurring financial charges | 65 | €261 | €112 | -€149 | -57.0% |
| Profit (loss) for the period before taxes | 9903 | €9,939 | €38,292 | +€28,352 | +285% |
| Income taxes | 67/77 | - | €5,965 | +€5,965 | |
| Profit (loss) for the period | 9904 | €9,939 | €32,327 | +€22,387 | +225% |
| Profit (loss) for the period to be appropriated | 9905 | €9,939 | €32,327 | +€22,387 | +225% |
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 17 October 2026 via checked.be.