GOLD 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.
GOLD MOON
Largest movements
- Cash -€10,677
down €10,677 (-96.6%), from €11,054 to €377
mainly Net result for the year (-€27,386) and Deferred charges and accrued income (-€1,650)
- Tangible fixed assets -€6,285
down €6,285 (-20.6%), from €30,452 to €24,167
of which Furniture and vehicles: -€6,010
- Deferred charges and accrued income +€1,650
new in 2025: €1,650
- Receivables within one year +€478
new in 2025: €478
- Profit (loss) carried forward -€27,386
down €27,386, from €14,975 to -€12,411
- Tax, wage and social debts +€7,710
up €7,710 (+88.6%), from €8,707 to €16,417
of which Remuneration and social security: +€10,196
- Other debts +€3,167
up €3,167 (+38.6%), from €8,203 to €11,370
- Trade debts +€1,674
up €1,674 (+26.9%), from €6,222 to €7,896
- Gross operating margin -€33,240
down €33,240, from €21,124 to -€12,116
- Staff costs +€7,767
new in 2025: €7,767
- Depreciation +€3,937
up €3,937 (+168%), from €2,348 to €6,285
- Taxes -€3,744
no longer reported in 2025 (was €3,744)
- Financial charges +€1,168
up €1,168 (+2,011%), from €58 to €1,226
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 | €43,107 | €28,273 | -€14,834 | -34.4% |
| Fixed assets | 21/28 | €32,052 | €25,767 | -€6,285 | -19.6% |
| Tangible fixed assets | 22/27 | €30,452 | €24,167 | -€6,285 | -20.6% |
| Furniture and vehicles | 24 | €27,859 | €21,849 | -€6,010 | -21.6% |
| Other tangible fixed assets | 26 | €2,593 | €2,318 | -€275 | -10.6% |
| Financial fixed assets | 28 | €1,600 | €1,600 | = | 0.0% |
| Current assets | 29/58 | €11,054 | €2,505 | -€8,549 | -77.3% |
| Amounts receivable within one year | 40/41 | - | €478 | +€478 | |
| Trade receivables | 40 | - | €478 | +€478 | |
| Cash at bank and in hand | 54/58 | €11,054 | €377 | -€10,677 | -96.6% |
| Deferred charges and accrued income | 490/1 | - | €1,650 | +€1,650 | |
| Total equity and liabilities | 10/49 | €43,107 | €28,273 | -€14,834 | -34.4% |
| Equity | 10/15 | €19,975 | -€7,411 | -€27,386 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,975 | -€12,411 | -€27,386 | |
| Amounts payable | 17/49 | €23,132 | €35,684 | +€12,552 | +54.3% |
| Amounts payable within one year | 42/48 | €23,132 | €35,684 | +€12,552 | +54.3% |
| Trade debts | 44 | €6,222 | €7,896 | +€1,674 | +26.9% |
| Suppliers | 440/4 | €6,222 | €7,896 | +€1,674 | +26.9% |
| Taxes, remuneration and social security | 45 | €8,707 | €16,417 | +€7,710 | +88.6% |
| Taxes | 450/3 | €6,207 | €3,722 | -€2,485 | -40.0% |
| Remuneration and social security | 454/9 | €2,500 | €12,696 | +€10,196 | +408% |
| Other amounts payable | 47/48 | €8,203 | €11,370 | +€3,167 | +38.6% |
| Remuneration, social security and pensions | 62 | - | €7,767 | +€7,767 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,348 | €6,285 | +€3,937 | +168% |
| Gross operating margin | 9900 | €21,124 | -€12,116 | -€33,240 | |
| Operating profit (loss) | 9901 | €18,776 | -€26,168 | -€44,944 | |
| Financial income | 75/76B | €1 | €8 | +€8 | +1,182% |
| Recurring financial income | 75 | €1 | €8 | +€8 | +1,182% |
| Financial charges | 65/66B | €58 | €1,226 | +€1,168 | +2,011% |
| Recurring financial charges | 65 | €58 | €1,226 | +€1,168 | +2,011% |
| Profit (loss) for the period before taxes | 9903 | €18,719 | -€27,386 | -€46,105 | |
| Income taxes | 67/77 | €3,744 | - | -€3,744 | |
| Profit (loss) for the period | 9904 | €14,975 | -€27,386 | -€42,361 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,975 | -€27,386 | -€42,361 |
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 14 October 2026 via checked.be.