ContentMoon: 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.
ContentMoon
Largest movements
- Tangible fixed assets -€15,226
down €15,226 (-6.4%), from €238,876 to €223,650
of which Land and buildings: -€13,322
- Deferred charges and accrued income +€9,072
up €9,072 (+115.5%), from €7,857 to €16,928
- Cash +€6,035
up €6,035 (+33.4%), from €18,076 to €24,111
mainly Accrued charges and deferred income (+€22,825) and Depreciation (+€18,248)
- Accrued charges and deferred income +€22,825
new in 2025: €22,825
- Debts after one year -€19,987
down €19,987 (-17.7%), from €113,084 to €93,097
- Tax, wage and social debts +€5,962
up €5,962 (+181.6%), from €3,283 to €9,245
- Trade debts -€4,803
no longer reported in 2025 (was €4,803)
- Profit (loss) carried forward -€4,165
down €4,165 (-3.0%), from -€138,201 to -€142,365
- Gross operating margin +€14,299
up €14,299 (+285.7%), from €5,005 to €19,303
- Depreciation -€2,545
down €2,545 (-12.2%), from €20,792 to €18,248
- Other operating charges -€693
down €693 (-19.6%), from €3,532 to €2,839
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 | €283,828 | €284,583 | +€755 | +0.3% |
| Fixed assets | 21/28 | €241,455 | €224,572 | -€16,882 | -7.0% |
| Intangible fixed assets | 21 | €1,829 | €173 | -€1,656 | -90.6% |
| Tangible fixed assets | 22/27 | €238,876 | €223,650 | -€15,226 | -6.4% |
| Land and buildings | 22 | €226,378 | €213,056 | -€13,322 | -5.9% |
| Plant, machinery and equipment | 23 | €9,077 | €7,561 | -€1,516 | -16.7% |
| Furniture and vehicles | 24 | €3,421 | €3,032 | -€389 | -11.4% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €42,373 | €60,010 | +€17,638 | +41.6% |
| Amounts receivable within one year | 40/41 | €16,440 | €18,971 | +€2,531 | +15.4% |
| Trade receivables | 40 | €16,440 | €9,837 | -€6,603 | -40.2% |
| Other amounts receivable | 41 | - | €9,134 | +€9,134 | |
| Cash at bank and in hand | 54/58 | €18,076 | €24,111 | +€6,035 | +33.4% |
| Deferred charges and accrued income | 490/1 | €7,857 | €16,928 | +€9,072 | +115.5% |
| Total equity and liabilities | 10/49 | €283,828 | €284,583 | +€755 | +0.3% |
| Equity | 10/15 | €32,844 | €28,679 | -€4,165 | -12.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €158,644 | €158,644 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €156,784 | €156,784 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€138,201 | -€142,365 | -€4,165 | -3.0% |
| Amounts payable | 17/49 | €250,984 | €255,904 | +€4,920 | +2.0% |
| Amounts payable after more than one year | 17 | €113,084 | €93,097 | -€19,987 | -17.7% |
| Financial debts | 170/4 | €113,084 | €93,097 | -€19,987 | -17.7% |
| Amounts payable within one year | 42/48 | €137,900 | €139,982 | +€2,082 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €19,739 | €19,987 | +€248 | +1.3% |
| Trade debts | 44 | €4,803 | - | -€4,803 | |
| Suppliers | 440/4 | €4,803 | - | -€4,803 | |
| Taxes, remuneration and social security | 45 | €3,283 | €9,245 | +€5,962 | +181.6% |
| Taxes | 450/3 | €3,283 | €9,245 | +€5,962 | +181.6% |
| Other amounts payable | 47/48 | €110,075 | €110,750 | +€675 | +0.6% |
| Accrued charges and deferred income | 492/3 | - | €22,825 | +€22,825 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,792 | €18,248 | -€2,545 | -12.2% |
| Other operating charges | 640/8 | €3,532 | €2,839 | -€693 | -19.6% |
| Gross operating margin | 9900 | €5,005 | €19,303 | +€14,299 | +285.7% |
| Operating profit (loss) | 9901 | -€19,320 | -€1,783 | +€17,537 | +90.8% |
| Financial charges | 65/66B | €1,932 | €2,068 | +€136 | +7.1% |
| Recurring financial charges | 65 | €1,932 | €2,068 | +€136 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | -€21,251 | -€3,851 | +€17,400 | +81.9% |
| Income taxes | 67/77 | €130 | €314 | +€184 | +142.1% |
| Profit (loss) for the period | 9904 | -€21,381 | -€4,165 | +€17,216 | +80.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,381 | -€4,165 | +€17,216 | +80.5% |
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 10 October 2026 via checked.be.