FULL 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.
FULL MOON
Largest movements
- Cash +€13,231
up €13,231 (+132312900.0%), from €0 to €13,231
mainly Net result for the year (+€24,665) and Other debts (+€4,714)
- Receivables within one year +€2,075
up €2,075 (+1.7%), from €118,837 to €120,912
of which Trade receivables: +€4,899
- Reserves +€8,950
up €8,950 (+8.9%), from €101,024 to €109,974
of which Distributable reserves: +€8,950
- Other debts +€4,714
up €4,714 (+91.7%), from €5,143 to €9,857
- Short-term financial debts -€3,832
no longer reported in 2025 (was €3,832)
- Tax, wage and social debts +€2,883
up €2,883 (+124.9%), from €2,309 to €5,191
- Trade debts +€2,767
up €2,767 (+577.8%), from €479 to €3,246
- Gross operating margin +€12,312
up €12,312 (+78.7%), from €15,649 to €27,962
- Depreciation -€676
no longer reported in 2025 (was €676)
- Financial income +€370
up €370 (+5585.1%), from €7 to €377
- Financial charges -€300
down €300 (-24.6%), from €1,219 to €920
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 | €118,986 | €134,469 | +€15,483 | +13.0% |
| Current assets | 29/58 | €118,986 | €134,469 | +€15,483 | +13.0% |
| Amounts receivable within one year | 40/41 | €118,837 | €120,912 | +€2,075 | +1.7% |
| Trade receivables | 40 | €18,002 | €22,902 | +€4,899 | +27.2% |
| Other amounts receivable | 41 | €100,834 | €98,010 | -€2,824 | -2.8% |
| Cash at bank and in hand | 54/58 | €0 | €13,231 | +€13,231 | +132312900.0% |
| Deferred charges and accrued income | 490/1 | €150 | €325 | +€176 | +117.6% |
| Total equity and liabilities | 10/49 | €118,986 | €134,469 | +€15,483 | +13.0% |
| Equity | 10/15 | €107,224 | €116,174 | +€8,950 | +8.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €101,024 | €109,974 | +€8,950 | +8.9% |
| 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 | €99,164 | €108,114 | +€8,950 | +9.0% |
| Amounts payable | 17/49 | €11,763 | €18,295 | +€6,532 | +55.5% |
| Amounts payable within one year | 42/48 | €11,763 | €18,295 | +€6,532 | +55.5% |
| Financial debts | 43 | €3,832 | - | -€3,832 | |
| Credit institutions | 430/8 | €3,832 | - | -€3,832 | |
| Trade debts | 44 | €479 | €3,246 | +€2,767 | +577.8% |
| Suppliers | 440/4 | €479 | €3,246 | +€2,767 | +577.8% |
| Taxes, remuneration and social security | 45 | €2,309 | €5,191 | +€2,883 | +124.9% |
| Taxes | 450/3 | €2,309 | €5,191 | +€2,883 | +124.9% |
| Other amounts payable | 47/48 | €5,143 | €9,857 | +€4,714 | +91.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €676 | - | -€676 | |
| Other operating charges | 640/8 | €1,014 | €1,074 | +€60 | +5.9% |
| Non-recurring operating charges | 66A | - | €1,664 | +€1,664 | |
| Gross operating margin | 9900 | €15,649 | €27,962 | +€12,312 | +78.7% |
| Operating profit (loss) | 9901 | €13,959 | €25,224 | +€11,264 | +80.7% |
| Financial income | 75/76B | €7 | €377 | +€370 | +5585.1% |
| Recurring financial income | 75 | €7 | €377 | +€370 | +5585.1% |
| Financial charges | 65/66B | €1,219 | €920 | -€300 | -24.6% |
| Recurring financial charges | 65 | €1,219 | €920 | -€300 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | €12,747 | €24,681 | +€11,934 | +93.6% |
| Income taxes | 67/77 | - | €16 | +€16 | |
| Profit (loss) for the period | 9904 | €12,747 | €24,665 | +€11,918 | +93.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,747 | €24,665 | +€11,918 | +93.5% |
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 2 October 2026 via checked.be.