BC MOON: 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.
BC MOON
Largest movements
- Cash -€10,093
down €10,093 (-94.6%), from €10,668 to €574
mainly Net result for the year (-€13,955) and Tax, wage and social debts (-€3,125)
- Receivables within one year +€3,012
up €3,012 (+441.0%), from €683 to €3,695
of which Trade receivables: +€2,674
- Deferred charges and accrued income +€2,982
new in 2025: €2,982
- Tangible fixed assets +€589
up €589 (+76.8%), from €767 to €1,356
of which Plant, machinery and equipment: +€997
- Profit (loss) carried forward -€13,955
down €13,955 (-482.8%), from -€2,891 to -€16,846
- Debts after one year +€11,000
up €11,000 (+220.0%), from €5,000 to €16,000
- Trade debts +€4,764
new in 2025: €4,764
- Tax, wage and social debts -€3,125
down €3,125 (-60.8%), from €5,137 to €2,012
of which Remuneration and social security: -€2,725
- Other debts -€2,195
down €2,195 (-92.5%), from €2,371 to €177
- Gross operating margin -€12,673
down €12,673 (-5449.0%), from -€233 to -€12,906
- Financial income -€1,883
down €1,883 (-88.7%), from €2,123 to €240
- Taxes -€1,412
no longer reported in 2025 (was €1,412)
- Financial charges -€639
down €639 (-45.1%), from €1,417 to €778
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 | €12,118 | €8,607 | -€3,510 | -29.0% |
| Fixed assets | 21/28 | €767 | €1,356 | +€589 | +76.8% |
| Tangible fixed assets | 22/27 | €767 | €1,356 | +€589 | +76.8% |
| Plant, machinery and equipment | 23 | - | €997 | +€997 | |
| Furniture and vehicles | 24 | €767 | €358 | -€409 | -53.3% |
| Current assets | 29/58 | €11,351 | €7,252 | -€4,099 | -36.1% |
| Amounts receivable within one year | 40/41 | €683 | €3,695 | +€3,012 | +441.0% |
| Trade receivables | 40 | €185 | €2,859 | +€2,674 | +1443.0% |
| Other amounts receivable | 41 | €498 | €836 | +€338 | +67.9% |
| Cash at bank and in hand | 54/58 | €10,668 | €574 | -€10,093 | -94.6% |
| Deferred charges and accrued income | 490/1 | - | €2,982 | +€2,982 | |
| Total equity and liabilities | 10/49 | €12,118 | €8,607 | -€3,510 | -29.0% |
| Equity | 10/15 | -€391 | -€14,346 | -€13,955 | -3573.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,891 | -€16,846 | -€13,955 | -482.8% |
| Amounts payable | 17/49 | €12,508 | €22,953 | +€10,445 | +83.5% |
| Amounts payable after more than one year | 17 | €5,000 | €16,000 | +€11,000 | +220.0% |
| Other amounts payable | 178/9 | €5,000 | €16,000 | +€11,000 | +220.0% |
| Amounts payable within one year | 42/48 | €7,508 | €6,953 | -€555 | -7.4% |
| Trade debts | 44 | - | €4,764 | +€4,764 | |
| Suppliers | 440/4 | - | €4,764 | +€4,764 | |
| Taxes, remuneration and social security | 45 | €5,137 | €2,012 | -€3,125 | -60.8% |
| Taxes | 450/3 | €2,412 | €2,012 | -€400 | -16.6% |
| Remuneration and social security | 454/9 | €2,725 | - | -€2,725 | |
| Other amounts payable | 47/48 | €2,371 | €177 | -€2,195 | -92.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €459 | €448 | -€10 | -2.3% |
| Other operating charges | 640/8 | €112 | €62 | -€50 | -44.6% |
| Non-recurring operating charges | 66A | €1,381 | - | -€1,381 | |
| Gross operating margin | 9900 | -€233 | -€12,906 | -€12,673 | -5449.0% |
| Operating profit (loss) | 9901 | -€2,184 | -€13,416 | -€11,232 | -514.3% |
| Financial income | 75/76B | €2,123 | €240 | -€1,883 | -88.7% |
| Recurring financial income | 75 | €2,123 | €240 | -€1,883 | -88.7% |
| Financial charges | 65/66B | €1,417 | €778 | -€639 | -45.1% |
| Recurring financial charges | 65 | €1,417 | €778 | -€639 | -45.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,479 | -€13,955 | -€12,476 | -843.7% |
| Income taxes | 67/77 | €1,412 | - | -€1,412 | |
| Profit (loss) for the period | 9904 | -€2,891 | -€13,955 | -€11,065 | -382.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,891 | -€13,955 | -€11,065 | -382.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.