FULL MOON STUDIO: 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 STUDIO
Largest movements
- Cash +€35,440
up €35,440 (+65.5%), from €54,125 to €89,565
mainly Net result for the year (+€69,367) and Other debts (+€23,447)
- Receivables within one year -€12,015
down €12,015 (-68.8%), from €17,461 to €5,446
of which Trade receivables: -€10,014
- Tangible fixed assets -€7,837
down €7,837 (-14.2%), from €55,204 to €47,367
of which Other tangible fixed assets: -€10,772
- Other debts +€23,447
up €23,447 (+31.9%), from €73,557 to €97,004
- Trade debts +€23,184
up €23,184 (+6778.9%), from €342 to €23,526
- Profit (loss) carried forward -€16,633
down €16,633 (-61.3%), from €27,143 to €10,510
- Tax, wage and social debts -€10,179
down €10,179 (-40.0%), from €25,443 to €15,264
- Current portion of long-term debt -€2,339
down €2,339 (-56.9%), from €4,109 to €1,770
- Gross operating margin +€27,037
up €27,037 (+24.8%), from €109,142 to €136,179
- Financial charges +€6,033
up €6,033 (+45.0%), from €13,398 to €19,431
- Taxes +€3,310
up €3,310 (+15.9%), from €20,772 to €24,082
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 | €137,364 | €153,074 | +€15,710 | +11.4% |
| Formation expenses | 20 | €87 | - | -€87 | |
| Fixed assets | 21/28 | €65,314 | €57,738 | -€7,576 | -11.6% |
| Tangible fixed assets | 22/27 | €55,204 | €47,367 | -€7,837 | -14.2% |
| Furniture and vehicles | 24 | €1,215 | €4,150 | +€2,935 | +241.6% |
| Other tangible fixed assets | 26 | €53,989 | €43,217 | -€10,772 | -20.0% |
| Financial fixed assets | 28 | €10,110 | €10,371 | +€261 | +2.6% |
| Current assets | 29/58 | €71,963 | €95,336 | +€23,373 | +32.5% |
| Amounts receivable within one year | 40/41 | €17,461 | €5,446 | -€12,015 | -68.8% |
| Trade receivables | 40 | €14,835 | €4,821 | -€10,014 | -67.5% |
| Other amounts receivable | 41 | €2,626 | €625 | -€2,001 | -76.2% |
| Cash at bank and in hand | 54/58 | €54,125 | €89,565 | +€35,440 | +65.5% |
| Deferred charges and accrued income | 490/1 | €377 | €325 | -€52 | -13.8% |
| Total equity and liabilities | 10/49 | €137,364 | €153,074 | +€15,710 | +11.4% |
| Equity | 10/15 | €32,143 | €15,510 | -€16,633 | -51.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,143 | €10,510 | -€16,633 | -61.3% |
| Amounts payable | 17/49 | €105,221 | €137,564 | +€32,343 | +30.7% |
| Amounts payable after more than one year | 17 | €1,770 | - | -€1,770 | |
| Financial debts | 170/4 | €1,770 | - | -€1,770 | |
| Amounts payable within one year | 42/48 | €103,451 | €137,564 | +€34,113 | +33.0% |
| Current portion of amounts payable after more than one year | 42 | €4,109 | €1,770 | -€2,339 | -56.9% |
| Trade debts | 44 | €342 | €23,526 | +€23,184 | +6778.9% |
| Suppliers | 440/4 | €342 | €23,526 | +€23,184 | +6778.9% |
| Taxes, remuneration and social security | 45 | €25,443 | €15,264 | -€10,179 | -40.0% |
| Taxes | 450/3 | €25,443 | €15,264 | -€10,179 | -40.0% |
| Other amounts payable | 47/48 | €73,557 | €97,004 | +€23,447 | +31.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,733 | €18,485 | +€752 | +4.2% |
| Other operating charges | 640/8 | €4,247 | €4,884 | +€637 | +15.0% |
| Gross operating margin | 9900 | €109,142 | €136,179 | +€27,037 | +24.8% |
| Operating profit (loss) | 9901 | €87,162 | €112,810 | +€25,648 | +29.4% |
| Financial income | 75/76B | €5 | €70 | +€65 | +1300.0% |
| Recurring financial income | 75 | €5 | €70 | +€65 | +1300.0% |
| Financial charges | 65/66B | €13,398 | €19,431 | +€6,033 | +45.0% |
| Recurring financial charges | 65 | €13,398 | €19,431 | +€6,033 | +45.0% |
| Profit (loss) for the period before taxes | 9903 | €73,769 | €93,449 | +€19,680 | +26.7% |
| Income taxes | 67/77 | €20,772 | €24,082 | +€3,310 | +15.9% |
| Profit (loss) for the period | 9904 | €52,997 | €69,367 | +€16,370 | +30.9% |
| Profit (loss) for the period to be appropriated | 9905 | €52,997 | €69,367 | +€16,370 | +30.9% |
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 3 October 2026 via checked.be.