FULL MOON EVENTS: 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 EVENTS
Largest movements
- Receivables within one year +€17,063
up €17,063 (+81.0%), from €21,066 to €38,129
of which Trade receivables: +€16,764
- Cash -€12,239
down €12,239 (-42.8%), from €28,622 to €16,383
mainly Receivables within one year (-€17,063) and Investment in fixed assets (net) (-€16,044)
- Tangible fixed assets -€8,159
down €8,159 (-9.8%), from €83,634 to €75,475
of which Other tangible fixed assets: -€18,493
- Other debts -€11,849
down €11,849 (-17.9%), from €66,209 to €54,360
- Advances received +€7,113
new in 2025: €7,113
- Trade debts +€3,320
up €3,320 (+85.6%), from €3,880 to €7,200
- Tax, wage and social debts -€2,255
down €2,255 (-40.5%), from €5,572 to €3,317
- Gross operating margin -€9,094
down €9,094 (-24.5%), from €37,151 to €28,057
- Depreciation +€8,002
up €8,002 (+49.4%), from €16,200 to €24,202
- Other operating charges -€3,154
down €3,154 (-52.4%), from €6,024 to €2,870
- Financial charges -€622
down €622 (-62.3%), from €998 to €376
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 | €133,321 | €130,260 | -€3,061 | -2.3% |
| Fixed assets | 21/28 | €83,634 | €75,475 | -€8,159 | -9.8% |
| Tangible fixed assets | 22/27 | €83,634 | €75,475 | -€8,159 | -9.8% |
| Plant, machinery and equipment | 23 | €2,492 | €9,725 | +€7,233 | +290% |
| Furniture and vehicles | 24 | €9,133 | €12,234 | +€3,102 | +34.0% |
| Other tangible fixed assets | 26 | €72,009 | €53,516 | -€18,493 | -25.7% |
| Current assets | 29/58 | €49,687 | €54,785 | +€5,098 | +10.3% |
| Amounts receivable within one year | 40/41 | €21,066 | €38,129 | +€17,063 | +81.0% |
| Trade receivables | 40 | €20,636 | €37,400 | +€16,764 | +81.2% |
| Other amounts receivable | 41 | €429 | €728 | +€299 | +69.6% |
| Cash at bank and in hand | 54/58 | €28,622 | €16,383 | -€12,239 | -42.8% |
| Deferred charges and accrued income | 490/1 | - | €273 | +€273 | |
| Total equity and liabilities | 10/49 | €133,321 | €130,260 | -€3,061 | -2.3% |
| Equity | 10/15 | -€128,340 | -€127,731 | +€609 | +0.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€153,340 | -€152,731 | +€609 | +0.4% |
| Amounts payable | 17/49 | €261,661 | €257,991 | -€3,670 | -1.4% |
| Amounts payable after more than one year | 17 | €176,000 | €176,000 | = | 0.0% |
| Other amounts payable | 178/9 | €176,000 | €176,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €75,661 | €71,991 | -€3,670 | -4.9% |
| Trade debts | 44 | €3,880 | €7,200 | +€3,320 | +85.6% |
| Suppliers | 440/4 | €3,880 | €7,200 | +€3,320 | +85.6% |
| Advances received on contracts in progress | 46 | - | €7,113 | +€7,113 | |
| Taxes, remuneration and social security | 45 | €5,572 | €3,317 | -€2,255 | -40.5% |
| Taxes | 450/3 | €5,572 | €3,317 | -€2,255 | -40.5% |
| Other amounts payable | 47/48 | €66,209 | €54,360 | -€11,849 | -17.9% |
| Accrued charges and deferred income | 492/3 | €10,000 | €10,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,200 | €24,202 | +€8,002 | +49.4% |
| Other operating charges | 640/8 | €6,024 | €2,870 | -€3,154 | -52.4% |
| Gross operating margin | 9900 | €37,151 | €28,057 | -€9,094 | -24.5% |
| Operating profit (loss) | 9901 | €14,927 | €985 | -€13,942 | -93.4% |
| Financial charges | 65/66B | €998 | €376 | -€622 | -62.3% |
| Recurring financial charges | 65 | €998 | €376 | -€622 | -62.3% |
| Profit (loss) for the period before taxes | 9903 | €13,929 | €609 | -€13,320 | -95.6% |
| Income taxes | 67/77 | €100 | - | -€100 | |
| Profit (loss) for the period | 9904 | €13,830 | €609 | -€13,221 | -95.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,830 | €609 | -€13,221 | -95.6% |
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 19 October 2026 via checked.be.