BLUE MOON T.: 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.
BLUE MOON T.
Largest movements
- Stocks and contracts -€11,085
down €11,085 (-73.8%), from €15,020 to €3,935
- Cash +€2,262
up €2,262 (+63.7%), from €3,550 to €5,812
mainly Stocks and contracts (+€11,085) and Trade debts (+€93)
- Other debts -€4,681
down €4,681 (-32.2%), from €14,527 to €9,846
- Profit (loss) carried forward -€4,235
down €4,235 (-17.1%), from -€24,793 to -€29,028
- Gross operating margin -€4,182
down €4,182, from €853 to -€3,328
- Financial charges -€282
down €282 (-84.3%), from €335 to €53
of which Financial charges: -€282
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 | €20,720 | €11,897 | -€8,823 | -42.6% |
| Fixed assets | 21/28 | €2,150 | €2,150 | = | 0.0% |
| Financial fixed assets | 28 | €2,150 | €2,150 | = | 0.0% |
| Current assets | 29/58 | €18,570 | €9,747 | -€8,823 | -47.5% |
| Stocks and contracts in progress | 3 | €15,020 | €3,935 | -€11,085 | -73.8% |
| Stocks | 30/36 | €15,020 | €3,935 | -€11,085 | -73.8% |
| Cash at bank and in hand | 54/58 | €3,550 | €5,812 | +€2,262 | +63.7% |
| Total equity and liabilities | 10/49 | €20,720 | €11,897 | -€8,823 | -42.6% |
| Equity | 10/15 | €6,193 | €1,959 | -€4,235 | -68.4% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | €30,987 | €30,987 | = | 0.0% |
| Issued capital | 100 | €30,987 | €30,987 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,793 | -€29,028 | -€4,235 | -17.1% |
| Amounts payable | 17/49 | €14,527 | €9,939 | -€4,588 | -31.6% |
| Amounts payable within one year | 42/48 | €14,527 | €9,939 | -€4,588 | -31.6% |
| Trade debts | 44 | - | €93 | +€93 | |
| Suppliers | 440/4 | - | €93 | +€93 | |
| Other amounts payable | 47/48 | €14,527 | €9,846 | -€4,681 | -32.2% |
| Other operating charges | 640/8 | €830 | €854 | +€23 | +2.8% |
| Gross operating margin | 9900 | €853 | -€3,328 | -€4,182 | |
| Operating profit (loss) | 9901 | €23 | -€4,182 | -€4,205 | |
| Financial charges | 65/66B | €335 | €53 | -€282 | -84.3% |
| Recurring financial charges | 65 | €335 | €53 | -€282 | -84.3% |
| Non-recurring financial charges | 66B | - | €53 | +€53 | |
| Profit (loss) for the period before taxes | 9903 | -€312 | -€4,235 | -€3,923 | -1,257% |
| Profit (loss) for the period | 9904 | -€312 | -€4,235 | -€3,923 | -1,257% |
| Profit (loss) for the period to be appropriated | 9905 | -€312 | -€4,235 | -€3,923 | -1,257% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.