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.
Moon
Largest movements
- Tangible fixed assets -€14,563
down €14,563 (-3.5%), from €412,505 to €397,942
of which Land and buildings: -€13,303
- Debts after one year -€42,411
down €42,411 (-10.4%), from €406,629 to €364,218
- Profit (loss) carried forward +€20,945
up €20,945 (+46.5%), from -€45,018 to -€24,072
- Depreciation -€77,991
down €77,991 (-80.8%), from €96,554 to €18,563
- Gross operating margin +€10,070
up €10,070 (+20.7%), from €48,763 to €58,833
- Financial charges +€6,490
up €6,490 (+68.1%), from €9,525 to €16,015
- Other operating charges +€1,038
up €1,038 (+45.7%), from €2,272 to €3,309
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 | €445,815 | €422,223 | -€23,592 | -5.3% |
| Fixed assets | 21/28 | €433,765 | €415,202 | -€18,563 | -4.3% |
| Intangible fixed assets | 21 | €21,260 | €17,260 | -€4,000 | -18.8% |
| Tangible fixed assets | 22/27 | €412,505 | €397,942 | -€14,563 | -3.5% |
| Land and buildings | 22 | €411,245 | €397,942 | -€13,303 | -3.2% |
| Furniture and vehicles | 24 | €1,260 | €0 | -€1,260 | -100.0% |
| Current assets | 29/58 | €12,050 | €7,021 | -€5,029 | -41.7% |
| Stocks and contracts in progress | 3 | €423 | €300 | -€123 | -29.0% |
| Stocks | 30/36 | €423 | €300 | -€123 | -29.0% |
| Amounts receivable within one year | 40/41 | €1,606 | €0 | -€1,606 | -100.0% |
| Other amounts receivable | 41 | €1,606 | €0 | -€1,606 | -100.0% |
| Cash at bank and in hand | 54/58 | €9,706 | €6,187 | -€3,518 | -36.3% |
| Deferred charges and accrued income | 490/1 | €316 | €534 | +€218 | +69.1% |
| Total equity and liabilities | 10/49 | €445,815 | €422,223 | -€23,592 | -5.3% |
| Equity | 10/15 | -€25,018 | -€4,072 | +€20,945 | +83.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,018 | -€24,072 | +€20,945 | +46.5% |
| Amounts payable | 17/49 | €470,833 | €426,296 | -€44,537 | -9.5% |
| Amounts payable after more than one year | 17 | €406,629 | €364,218 | -€42,411 | -10.4% |
| Financial debts | 170/4 | €406,629 | €364,218 | -€42,411 | -10.4% |
| Amounts payable within one year | 42/48 | €63,431 | €62,077 | -€1,354 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €42,928 | €42,153 | -€776 | -1.8% |
| Trade debts | 44 | €4,323 | €4,597 | +€275 | +6.4% |
| Suppliers | 440/4 | €4,323 | €4,597 | +€275 | +6.4% |
| Taxes, remuneration and social security | 45 | €1,093 | €405 | -€687 | -62.9% |
| Taxes | 450/3 | €1,093 | €405 | -€687 | -62.9% |
| Other amounts payable | 47/48 | €15,088 | €14,922 | -€165 | -1.1% |
| Accrued charges and deferred income | 492/3 | €772 | €0 | -€772 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,554 | €18,563 | -€77,991 | -80.8% |
| Other operating charges | 640/8 | €2,272 | €3,309 | +€1,038 | +45.7% |
| Gross operating margin | 9900 | €48,763 | €58,833 | +€10,070 | +20.7% |
| Operating profit (loss) | 9901 | -€50,063 | €36,960 | +€87,023 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €9,525 | €16,015 | +€6,490 | +68.1% |
| Recurring financial charges | 65 | €9,525 | €16,015 | +€6,490 | +68.1% |
| Profit (loss) for the period before taxes | 9903 | -€59,588 | €20,945 | +€80,533 | |
| Profit (loss) for the period | 9904 | -€59,588 | €20,945 | +€80,533 | |
| Profit (loss) for the period to be appropriated | 9905 | -€59,588 | €20,945 | +€80,533 |
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 6 October 2026 via checked.be.