Last Moon Coffee: 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.
Last Moon Coffee
Largest movements
- Stocks and contracts -€9,181
down €9,181 (-44.7%), from €20,526 to €11,345
- Cash -€4,762
down €4,762 (-66.7%), from €7,135 to €2,373
mainly Other debts (-€12,696) and Net result for the year (-€3,571)
- Tangible fixed assets -€2,823
down €2,823 (-15.8%), from €17,897 to €15,074
of which Furniture and vehicles: -€2,790
- Deferred charges and accrued income +€2,697
up €2,697 (+246%), from €1,097 to €3,794
- Other debts -€12,696
down €12,696 (-73.3%), from €17,331 to €4,635
- Tax, wage and social debts +€3,651
up €3,651 (+463%), from €788 to €4,439
of which Remuneration and social security: +€2,576
- Profit (loss) carried forward -€3,571
down €3,571 (-52.7%), from €6,772 to €3,201
- Trade debts -€1,896
down €1,896 (-14.5%), from €13,060 to €11,164
- Purchases and services +€50,504
up €50,504 (+64.7%), from €77,998 to €128,502
- Turnover +€49,066
up €49,066 (+53.1%), from €92,370 to €141,436
- Gross operating margin +€12,395
up €12,395 (+86.2%), from €14,372 to €26,767
- Staff costs +€11,945
up €11,945 (+299%), from €4,000 to €15,945
- Other operating charges +€5,540
up €5,540 (+652%), from €850 to €6,390
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,306 | €37,715 | -€14,591 | -27.9% |
| Fixed assets | 21/28 | €17,897 | €15,074 | -€2,823 | -15.8% |
| Tangible fixed assets | 22/27 | €17,897 | €15,074 | -€2,823 | -15.8% |
| Land and buildings | 22 | €1,188 | €2,349 | +€1,161 | +97.8% |
| Plant, machinery and equipment | 23 | €2,553 | €1,928 | -€625 | -24.5% |
| Furniture and vehicles | 24 | €12,751 | €9,961 | -€2,790 | -21.9% |
| Other tangible fixed assets | 26 | €1,406 | €836 | -€570 | -40.5% |
| Current assets | 29/58 | €34,409 | €22,641 | -€11,768 | -34.2% |
| Stocks and contracts in progress | 3 | €20,526 | €11,345 | -€9,181 | -44.7% |
| Stocks | 30/36 | €20,526 | €11,345 | -€9,181 | -44.7% |
| Amounts receivable within one year | 40/41 | €5,651 | €5,129 | -€522 | -9.2% |
| Trade receivables | 40 | €4,276 | €2,271 | -€2,005 | -46.9% |
| Other amounts receivable | 41 | €1,375 | €2,858 | +€1,483 | +108% |
| Cash at bank and in hand | 54/58 | €7,135 | €2,373 | -€4,762 | -66.7% |
| Deferred charges and accrued income | 490/1 | €1,097 | €3,794 | +€2,697 | +246% |
| Total equity and liabilities | 10/49 | €52,306 | €37,715 | -€14,591 | -27.9% |
| Equity | 10/15 | €21,022 | €17,451 | -€3,571 | -17.0% |
| Contributions | 10/11 | €14,250 | €14,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,772 | €3,201 | -€3,571 | -52.7% |
| Amounts payable | 17/49 | €31,283 | €20,264 | -€11,019 | -35.2% |
| Amounts payable within one year | 42/48 | €31,283 | €20,264 | -€11,019 | -35.2% |
| Financial debts | 43 | €104 | €26 | -€78 | -75.0% |
| Credit institutions | 430/8 | €104 | €26 | -€78 | -75.0% |
| Trade debts | 44 | €13,060 | €11,164 | -€1,896 | -14.5% |
| Suppliers | 440/4 | €13,060 | €11,164 | -€1,896 | -14.5% |
| Taxes, remuneration and social security | 45 | €788 | €4,439 | +€3,651 | +463% |
| Taxes | 450/3 | - | €1,075 | +€1,075 | |
| Remuneration and social security | 454/9 | €788 | €3,364 | +€2,576 | +327% |
| Other amounts payable | 47/48 | €17,331 | €4,635 | -€12,696 | -73.3% |
| Turnover | 70 | €92,370 | €141,436 | +€49,066 | +53.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €77,998 | €128,502 | +€50,504 | +64.7% |
| Remuneration, social security and pensions | 62 | €4,000 | €15,945 | +€11,945 | +299% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,491 | €3,056 | +€565 | +22.7% |
| Other operating charges | 640/8 | €850 | €6,390 | +€5,540 | +652% |
| Non-recurring operating charges | 66A | - | €3,640 | +€3,640 | |
| Gross operating margin | 9900 | €14,372 | €26,767 | +€12,395 | +86.2% |
| Operating profit (loss) | 9901 | €7,030 | -€2,264 | -€9,294 | |
| Financial income | 75/76B | €1 | €25 | +€24 | +2,258% |
| Recurring financial income | 75 | €1 | €25 | +€24 | +2,258% |
| Financial charges | 65/66B | €259 | €422 | +€163 | +63.0% |
| Recurring financial charges | 65 | €259 | €422 | +€163 | +63.0% |
| Profit (loss) for the period before taxes | 9903 | €6,772 | -€2,661 | -€9,433 | |
| Income taxes | 67/77 | - | €910 | +€910 | |
| Profit (loss) for the period | 9904 | €6,772 | -€3,571 | -€10,343 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,772 | -€3,571 | -€10,343 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.