Moana Beach: 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.
Moana Beach
Largest movements
- Receivables within one year -€33,169
down €33,169 (-82.9%), from €40,017 to €6,848
of which Other amounts receivable: -€33,534
- Tangible fixed assets +€7,397
up €7,397 (+7.0%), from €105,960 to €113,357
of which Plant, machinery and equipment: +€9,270
- Cash -€1,659
down €1,659 (-42.0%), from €3,954 to €2,295
mainly Investment in fixed assets (net) (-€24,872) and Trade debts (-€23,583)
- Reserves +€45,051
new in 2025: €45,051
- Profit (loss) carried forward -€32,762
no longer reported in 2025 (was €32,762)
- Trade debts -€23,583
down €23,583 (-81.9%), from €28,803 to €5,220
- Other debts -€14,217
down €14,217 (-26.1%), from €54,458 to €40,241
- Debts after one year -€9,274
down €9,274 (-31.5%), from €29,411 to €20,137
- Staff costs -€4,633
down €4,633 (-11.2%), from €41,263 to €36,630
- Taxes +€2,617
up €2,617 (+145%), from €1,809 to €4,426
- Depreciation +€1,918
up €1,918 (+11.2%), from €17,057 to €18,975
- Gross operating margin +€1,006
up €1,006 (+1.1%), from €88,551 to €89,557
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 | €161,543 | €131,959 | -€29,584 | -18.3% |
| Fixed assets | 21/28 | €116,000 | €121,897 | +€5,897 | +5.1% |
| Intangible fixed assets | 21 | €10,040 | €8,540 | -€1,500 | -14.9% |
| Tangible fixed assets | 22/27 | €105,960 | €113,357 | +€7,397 | +7.0% |
| Land and buildings | 22 | €11,393 | €9,676 | -€1,717 | -15.1% |
| Plant, machinery and equipment | 23 | €93,950 | €103,220 | +€9,270 | +9.9% |
| Furniture and vehicles | 24 | €617 | €461 | -€156 | -25.3% |
| Current assets | 29/58 | €45,542 | €10,061 | -€35,481 | -77.9% |
| Amounts receivable within one year | 40/41 | €40,017 | €6,848 | -€33,169 | -82.9% |
| Trade receivables | 40 | €17 | €381 | +€364 | +2,129% |
| Other amounts receivable | 41 | €40,000 | €6,466 | -€33,534 | -83.8% |
| Cash at bank and in hand | 54/58 | €3,954 | €2,295 | -€1,659 | -42.0% |
| Deferred charges and accrued income | 490/1 | €1,572 | €919 | -€653 | -41.5% |
| Total equity and liabilities | 10/49 | €161,543 | €131,959 | -€29,584 | -18.3% |
| Equity | 10/15 | €35,762 | €48,051 | +€12,289 | +34.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €45,051 | +€45,051 | |
| Distributable reserves | 133 | - | €45,051 | +€45,051 | |
| Profit (loss) carried forward | 14 | €32,762 | - | -€32,762 | |
| Amounts payable | 17/49 | €125,781 | €83,907 | -€41,874 | -33.3% |
| Amounts payable after more than one year | 17 | €29,411 | €20,137 | -€9,274 | -31.5% |
| Financial debts | 170/4 | €29,411 | €20,137 | -€9,274 | -31.5% |
| Amounts payable within one year | 42/48 | €96,124 | €63,770 | -€32,354 | -33.7% |
| Current portion of amounts payable after more than one year | 42 | €8,781 | €9,274 | +€493 | +5.6% |
| Trade debts | 44 | €28,803 | €5,220 | -€23,583 | -81.9% |
| Suppliers | 440/4 | €28,803 | €5,220 | -€23,583 | -81.9% |
| Taxes, remuneration and social security | 45 | €4,081 | €9,035 | +€4,954 | +121% |
| Taxes | 450/3 | €3,603 | €6,195 | +€2,592 | +72.0% |
| Remuneration and social security | 454/9 | €478 | €2,840 | +€2,361 | +494% |
| Other amounts payable | 47/48 | €54,458 | €40,241 | -€14,217 | -26.1% |
| Accrued charges and deferred income | 492/3 | €246 | - | -€246 | |
| Remuneration, social security and pensions | 62 | €41,263 | €36,630 | -€4,633 | -11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,057 | €18,975 | +€1,918 | +11.2% |
| Other operating charges | 640/8 | €13,472 | €13,907 | +€435 | +3.2% |
| Gross operating margin | 9900 | €88,551 | €89,557 | +€1,006 | +1.1% |
| Operating profit (loss) | 9901 | €16,760 | €20,046 | +€3,285 | +19.6% |
| Financial income | 75/76B | - | €497 | +€497 | |
| Recurring financial income | 75 | - | €497 | +€497 | |
| Financial charges | 65/66B | €4,090 | €3,827 | -€263 | -6.4% |
| Recurring financial charges | 65 | €4,090 | €3,827 | -€263 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €12,670 | €16,715 | +€4,045 | +31.9% |
| Income taxes | 67/77 | €1,809 | €4,426 | +€2,617 | +145% |
| Profit (loss) for the period | 9904 | €10,861 | €12,289 | +€1,428 | +13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,861 | €12,289 | +€1,428 | +13.1% |
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 19 October 2026 via checked.be.