FULL MOON: 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.
FULL MOON
Largest movements
- Receivables within one year -€49,258
down €49,258 (-71.4%), from €69,013 to €19,755
of which Trade receivables: -€49,334
- Cash +€46,468
up €46,468 (+186%), from €25,030 to €71,499
mainly Receivables within one year (+€49,258) and Depreciation (+€12,240)
- Tangible fixed assets -€10,175
down €10,175 (-15.5%), from €65,572 to €55,397
of which Furniture and vehicles: -€9,654
- Deferred charges and accrued income +€4,309
up €4,309 (+478%), from €901 to €5,211
- Accrued charges and deferred income -€12,000
down €12,000 (-50.0%), from €24,000 to €12,000
- Other debts +€7,635
up €7,635 (+120%), from €6,337 to €13,973
- Profit (loss) carried forward -€5,349
down €5,349 (-4.8%), from €112,397 to €107,048
- Tax, wage and social debts +€3,683
up €3,683 (+36.7%), from €10,037 to €13,720
- Short-term financial debts -€2,607
down €2,607 (-100%), from €2,607 to €0
- Gross operating margin +€14,176
up €14,176 (+27.6%), from €51,274 to €65,450
- Taxes +€11,257
up €11,257, from €0 to €11,257
- Financial charges -€4,657
down €4,657 (-9.4%), from €49,278 to €44,621
- Other operating charges -€2,525
down €2,525 (-52.2%), from €4,836 to €2,311
- Depreciation +€2,404
up €2,404 (+24.4%), from €9,835 to €12,240
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 | €172,517 | €163,862 | -€8,655 | -5.0% |
| Fixed assets | 21/28 | €77,572 | €67,397 | -€10,175 | -13.1% |
| Tangible fixed assets | 22/27 | €65,572 | €55,397 | -€10,175 | -15.5% |
| Land and buildings | 22 | €43,007 | €41,007 | -€2,000 | -4.7% |
| Furniture and vehicles | 24 | €22,565 | €12,911 | -€9,654 | -42.8% |
| Other tangible fixed assets | 26 | - | €1,479 | +€1,479 | |
| Financial fixed assets | 28 | €12,000 | €12,000 | = | 0.0% |
| Current assets | 29/58 | €94,945 | €96,464 | +€1,519 | +1.6% |
| Amounts receivable within one year | 40/41 | €69,013 | €19,755 | -€49,258 | -71.4% |
| Trade receivables | 40 | €69,013 | €19,680 | -€49,334 | -71.5% |
| Other amounts receivable | 41 | €0 | €76 | +€76 | |
| Cash at bank and in hand | 54/58 | €25,030 | €71,499 | +€46,468 | +186% |
| Deferred charges and accrued income | 490/1 | €901 | €5,211 | +€4,309 | +478% |
| Total equity and liabilities | 10/49 | €172,517 | €163,862 | -€8,655 | -5.0% |
| Equity | 10/15 | €128,463 | €123,113 | -€5,349 | -4.2% |
| Contributions | 10/11 | €14,205 | €14,205 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €112,397 | €107,048 | -€5,349 | -4.8% |
| Amounts payable | 17/49 | €44,054 | €40,748 | -€3,306 | -7.5% |
| Amounts payable within one year | 42/48 | €20,054 | €28,748 | +€8,694 | +43.4% |
| Financial debts | 43 | €2,607 | €0 | -€2,607 | -100% |
| Credit institutions | 430/8 | €2,607 | €0 | -€2,607 | -100% |
| Trade debts | 44 | €1,072 | €1,055 | -€17 | -1.6% |
| Suppliers | 440/4 | €1,072 | €1,055 | -€17 | -1.6% |
| Taxes, remuneration and social security | 45 | €10,037 | €13,720 | +€3,683 | +36.7% |
| Taxes | 450/3 | €10,037 | €13,720 | +€3,683 | +36.7% |
| Other amounts payable | 47/48 | €6,337 | €13,973 | +€7,635 | +120% |
| Accrued charges and deferred income | 492/3 | €24,000 | €12,000 | -€12,000 | -50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,835 | €12,240 | +€2,404 | +24.4% |
| Other operating charges | 640/8 | €4,836 | €2,311 | -€2,525 | -52.2% |
| Non-recurring operating charges | 66A | €15,751 | €0 | -€15,751 | -100% |
| Gross operating margin | 9900 | €51,274 | €65,450 | +€14,176 | +27.6% |
| Operating profit (loss) | 9901 | €20,852 | €50,899 | +€30,048 | +144% |
| Financial income | 75/76B | €67 | €9 | -€59 | -87.3% |
| Recurring financial income | 75 | €67 | €9 | -€59 | -87.3% |
| Financial charges | 65/66B | €49,278 | €44,621 | -€4,657 | -9.4% |
| Recurring financial charges | 65 | €49,278 | €44,621 | -€4,657 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | -€28,359 | €6,287 | +€34,645 | |
| Income taxes | 67/77 | €0 | €11,257 | +€11,257 | |
| Profit (loss) for the period | 9904 | -€28,359 | -€4,970 | +€23,388 | +82.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,359 | -€4,970 | +€23,388 | +82.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.