J. MOONS CREATION: 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.
J. MOONS CREATION
Largest movements
- Tangible fixed assets +€17,616
up €17,616 (+153.2%), from €11,500 to €29,116
of which Plant, machinery and equipment: +€12,541
- Cash +€16,851
up €16,851 (+2378.9%), from €708 to €17,559
mainly Net result for the year (+€15,154) and Debts after one year (+€11,193)
- Reserves +€15,154
up €15,154 (+17.3%), from €87,739 to €102,893
- Debts after one year +€11,193
up €11,193 (+316.3%), from €3,538 to €14,731
- Tax, wage and social debts +€5,736
up €5,736 (+35.4%), from €16,219 to €21,955
- Gross operating margin -€2,784
down €2,784 (-9.3%), from €30,004 to €27,220
- Other operating charges -€1,729
down €1,729 (-62.5%), from €2,767 to €1,038
- Taxes +€1,331
up €1,331 (+16.6%), from €8,008 to €9,340
- Financial charges -€552
down €552 (-20.0%), from €2,763 to €2,211
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 | €248,312 | €282,242 | +€33,930 | +13.7% |
| Fixed assets | 21/28 | €202,700 | €220,316 | +€17,616 | +8.7% |
| Tangible fixed assets | 22/27 | €11,500 | €29,116 | +€17,616 | +153.2% |
| Plant, machinery and equipment | 23 | - | €12,541 | +€12,541 | |
| Furniture and vehicles | 24 | €11,500 | €16,575 | +€5,075 | +44.1% |
| Financial fixed assets | 28 | €191,200 | €191,200 | = | 0.0% |
| Current assets | 29/58 | €45,612 | €61,926 | +€16,314 | +35.8% |
| Stocks and contracts in progress | 3 | €9,033 | €9,033 | = | 0.0% |
| Stocks | 30/36 | €9,033 | €9,033 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €35,819 | €35,031 | -€789 | -2.2% |
| Trade receivables | 40 | €28,541 | €15,585 | -€12,956 | -45.4% |
| Other amounts receivable | 41 | €7,278 | €19,445 | +€12,168 | +167.2% |
| Cash at bank and in hand | 54/58 | €708 | €17,559 | +€16,851 | +2378.9% |
| Deferred charges and accrued income | 490/1 | €51 | €303 | +€252 | +492.4% |
| Total equity and liabilities | 10/49 | €248,312 | €282,242 | +€33,930 | +13.7% |
| Equity | 10/15 | €198,085 | €213,239 | +€15,154 | +7.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €87,739 | €102,893 | +€15,154 | +17.3% |
| Distributable reserves | 133 | €87,739 | €102,893 | +€15,154 | +17.3% |
| Profit (loss) carried forward | 14 | €91,746 | €91,746 | = | 0.0% |
| Amounts payable | 17/49 | €50,227 | €69,003 | +€18,777 | +37.4% |
| Amounts payable after more than one year | 17 | €3,538 | €14,731 | +€11,193 | +316.3% |
| Financial debts | 170/4 | €3,538 | €14,731 | +€11,193 | +316.3% |
| Amounts payable within one year | 42/48 | €36,218 | €43,372 | +€7,154 | +19.8% |
| Current portion of amounts payable after more than one year | 42 | €3,330 | €3,604 | +€275 | +8.2% |
| Trade debts | 44 | €16,670 | €17,812 | +€1,142 | +6.9% |
| Suppliers | 440/4 | €16,670 | €17,812 | +€1,142 | +6.9% |
| Taxes, remuneration and social security | 45 | €16,219 | €21,955 | +€5,736 | +35.4% |
| Taxes | 450/3 | €16,219 | €21,955 | +€5,736 | +35.4% |
| Accrued charges and deferred income | 492/3 | €10,470 | €10,900 | +€430 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €272 | +€272 | |
| Other operating charges | 640/8 | €2,767 | €1,038 | -€1,729 | -62.5% |
| Gross operating margin | 9900 | €30,004 | €27,220 | -€2,784 | -9.3% |
| Operating profit (loss) | 9901 | €27,237 | €25,910 | -€1,327 | -4.9% |
| Financial income | 75/76B | €515 | €794 | +€280 | +54.3% |
| Recurring financial income | 75 | €515 | €794 | +€280 | +54.3% |
| Financial charges | 65/66B | €2,763 | €2,211 | -€552 | -20.0% |
| Recurring financial charges | 65 | €2,763 | €2,211 | -€552 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | €24,989 | €24,493 | -€496 | -2.0% |
| Income taxes | 67/77 | €8,008 | €9,340 | +€1,331 | +16.6% |
| Profit (loss) for the period | 9904 | €16,981 | €15,154 | -€1,827 | -10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,981 | €15,154 | -€1,827 | -10.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.