ENTREPRISES MOONS: 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.
ENTREPRISES MOONS
Largest movements
- Current investments -€50,000
down €50,000 (-50.0%), from €100,000 to €50,000
- Receivables within one year +€47,035
up €47,035 (+27.4%), from €171,497 to €218,532
of which Trade receivables: +€51,791
- Cash -€14,087
down €14,087 (-2.3%), from €607,954 to €593,867
mainly Contributions, distributions and other (-€140,000) and Receivables within one year (-€47,035)
- Other debts +€108,817
up €108,817 (+195%), from €55,719 to €164,536
- Reserves -€95,455
down €95,455 (-12.8%), from €744,536 to €649,081
of which Distributable reserves: -€95,455
- Debts after one year -€29,058
down €29,058 (-32.2%), from €90,223 to €61,165
- Staff costs -€39,955
down €39,955 (-7.7%), from €517,009 to €477,054
- Gross operating margin +€15,949
up €15,949 (+2.9%), from €556,937 to €572,886
- Taxes +€13,873
up €13,873 (+369%), from €3,761 to €17,634
- Depreciation +€8,992
up €8,992 (+47.3%), from €19,024 to €28,016
- Other operating charges -€6,857
down €6,857 (-61.9%), from €11,072 to €4,215
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 | €1,069,960 | €1,061,004 | -€8,956 | -0.8% |
| Fixed assets | 21/28 | €178,864 | €184,639 | +€5,775 | +3.2% |
| Tangible fixed assets | 22/27 | €168,864 | €174,639 | +€5,775 | +3.4% |
| Land and buildings | 22 | €108,826 | €102,520 | -€6,306 | -5.8% |
| Plant, machinery and equipment | 23 | €5,050 | €3,282 | -€1,767 | -35.0% |
| Furniture and vehicles | 24 | €54,988 | €68,837 | +€13,848 | +25.2% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €891,096 | €876,365 | -€14,731 | -1.7% |
| Amounts receivable within one year | 40/41 | €171,497 | €218,532 | +€47,035 | +27.4% |
| Trade receivables | 40 | €150,768 | €202,560 | +€51,791 | +34.4% |
| Other amounts receivable | 41 | €20,728 | €15,972 | -€4,756 | -22.9% |
| Current investments | 50/53 | €100,000 | €50,000 | -€50,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €607,954 | €593,867 | -€14,087 | -2.3% |
| Deferred charges and accrued income | 490/1 | €11,645 | €13,966 | +€2,321 | +19.9% |
| Total equity and liabilities | 10/49 | €1,069,960 | €1,061,004 | -€8,956 | -0.8% |
| Equity | 10/15 | €811,035 | €715,622 | -€95,413 | -11.8% |
| Contributions | 10/11 | €65,692 | €65,692 | = | 0.0% |
| Capital | 10 | €65,692 | €65,692 | = | 0.0% |
| Issued capital | 100 | €65,692 | €65,692 | = | 0.0% |
| Reserves | 13 | €744,536 | €649,081 | -€95,455 | -12.8% |
| Non-distributable reserves | 130/1 | €6,569 | €6,569 | = | 0.0% |
| Legal reserve | 130 | €6,569 | €6,569 | = | 0.0% |
| Distributable reserves | 133 | €737,967 | €642,512 | -€95,455 | -12.9% |
| Profit (loss) carried forward | 14 | €807 | €849 | +€42 | +5.2% |
| Amounts payable | 17/49 | €258,925 | €345,382 | +€86,457 | +33.4% |
| Amounts payable after more than one year | 17 | €90,223 | €61,165 | -€29,058 | -32.2% |
| Financial debts | 170/4 | €90,223 | €61,165 | -€29,058 | -32.2% |
| Amounts payable within one year | 42/48 | €168,637 | €284,217 | +€115,580 | +68.5% |
| Current portion of amounts payable after more than one year | 42 | €30,885 | €31,597 | +€712 | +2.3% |
| Trade debts | 44 | €13,783 | €11,268 | -€2,515 | -18.2% |
| Suppliers | 440/4 | €13,783 | €11,268 | -€2,515 | -18.2% |
| Taxes, remuneration and social security | 45 | €68,249 | €76,816 | +€8,566 | +12.6% |
| Taxes | 450/3 | €6,287 | €17,651 | +€11,365 | +181% |
| Remuneration and social security | 454/9 | €61,962 | €59,164 | -€2,798 | -4.5% |
| Other amounts payable | 47/48 | €55,719 | €164,536 | +€108,817 | +195% |
| Accrued charges and deferred income | 492/3 | €65 | - | -€65 | |
| Remuneration, social security and pensions | 62 | €517,009 | €477,054 | -€39,955 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,024 | €28,016 | +€8,992 | +47.3% |
| Other operating charges | 640/8 | €11,072 | €4,215 | -€6,857 | -61.9% |
| Gross operating margin | 9900 | €556,937 | €572,886 | +€15,949 | +2.9% |
| Operating profit (loss) | 9901 | €9,832 | €63,601 | +€53,769 | +547% |
| Financial income | 75/76B | €3,789 | €3,811 | +€22 | +0.6% |
| Recurring financial income | 75 | €3,789 | €3,811 | +€22 | +0.6% |
| Financial charges | 65/66B | €5,267 | €5,191 | -€76 | -1.4% |
| Recurring financial charges | 65 | €5,267 | €5,191 | -€76 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €8,355 | €62,222 | +€53,867 | +645% |
| Income taxes | 67/77 | €3,761 | €17,634 | +€13,873 | +369% |
| Profit (loss) for the period | 9904 | €4,593 | €44,587 | +€39,994 | +871% |
| Profit (loss) for the period to be appropriated | 9905 | €4,593 | €44,587 | +€39,994 | +871% |
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 27 October 2026 via checked.be.