GOOD 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.
GOOD MOON
Largest movements
- Receivables within one year +€12,909
up €12,909, from €0 to €12,909
of which Trade receivables: +€11,266
- Cash -€6,163
down €6,163 (-8.7%), from €71,082 to €64,919
mainly Other debts (-€19,391) and Receivables within one year (-€12,909)
- Reserves +€26,985
up €26,985 (+71.4%), from €37,793 to €64,779
- Other debts -€19,391
down €19,391 (-100.0%), from €19,391 to €0
- Tax, wage and social debts -€1,255
down €1,255 (-10.8%), from €11,590 to €10,336
- Gross operating margin +€21,059
up €21,059 (+123.8%), from €17,005 to €38,064
- Taxes +€5,826
up €5,826 (+299.0%), from €1,949 to €7,775
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 | €73,372 | €80,126 | +€6,753 | +9.2% |
| Fixed assets | 21/28 | €2,291 | €2,298 | +€7 | +0.3% |
| Tangible fixed assets | 22/27 | €2,291 | €2,298 | +€7 | +0.3% |
| Furniture and vehicles | 24 | €2,291 | €962 | -€1,329 | -58.0% |
| Other tangible fixed assets | 26 | - | €1,336 | +€1,336 | |
| Current assets | 29/58 | €71,082 | €77,828 | +€6,747 | +9.5% |
| Amounts receivable within one year | 40/41 | €0 | €12,909 | +€12,909 | |
| Trade receivables | 40 | €0 | €11,266 | +€11,266 | |
| Other amounts receivable | 41 | - | €1,644 | +€1,644 | |
| Cash at bank and in hand | 54/58 | €71,082 | €64,919 | -€6,163 | -8.7% |
| Total equity and liabilities | 10/49 | €73,372 | €80,126 | +€6,753 | +9.2% |
| Equity | 10/15 | €40,543 | €67,529 | +€26,985 | +66.6% |
| Contributions | 10/11 | €2,750 | €2,750 | = | 0.0% |
| Reserves | 13 | €37,793 | €64,779 | +€26,985 | +71.4% |
| Distributable reserves | 133 | €37,793 | €64,779 | +€26,985 | +71.4% |
| Amounts payable | 17/49 | €32,829 | €12,597 | -€20,232 | -61.6% |
| Amounts payable within one year | 42/48 | €32,829 | €12,597 | -€20,232 | -61.6% |
| Trade debts | 44 | €1,847 | €2,262 | +€414 | +22.4% |
| Suppliers | 440/4 | €1,847 | €2,262 | +€414 | +22.4% |
| Taxes, remuneration and social security | 45 | €11,590 | €10,336 | -€1,255 | -10.8% |
| Taxes | 450/3 | €11,590 | €10,336 | -€1,255 | -10.8% |
| Other amounts payable | 47/48 | €19,391 | €0 | -€19,391 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,329 | €1,362 | +€33 | +2.5% |
| Other operating charges | 640/8 | €1,051 | €969 | -€82 | -7.8% |
| Gross operating margin | 9900 | €17,005 | €38,064 | +€21,059 | +123.8% |
| Operating profit (loss) | 9901 | €14,625 | €35,732 | +€21,108 | +144.3% |
| Financial income | 75/76B | €5 | €0 | -€5 | -100.0% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -100.0% |
| Financial charges | 65/66B | €1,034 | €972 | -€61 | -5.9% |
| Recurring financial charges | 65 | €1,034 | €972 | -€61 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €13,596 | €34,760 | +€21,164 | +155.7% |
| Income taxes | 67/77 | €1,949 | €7,775 | +€5,826 | +299.0% |
| Profit (loss) for the period | 9904 | €11,648 | €26,985 | +€15,338 | +131.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,648 | €26,985 | +€15,338 | +131.7% |
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 5 October 2026 via checked.be.