MOON BA: 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 BA
Largest movements
- Tangible fixed assets -€2,045
down €2,045 (-84.3%), from €2,426 to €380
- Cash +€2,029
up €2,029 (+315.6%), from €643 to €2,672
mainly Depreciation (+€2,045) and Investment in fixed assets (net) (+€180)
- Receivables within one year +€254
up €254 (+3.4%), from €7,496 to €7,750
of which Trade receivables: +€221
- Financial fixed assets -€180
no longer reported in 2025 (was €180)
No liability line moved by more than 1% of the balance sheet total.
- Staff costs -€42,857
no longer reported in 2025 (was €42,857)
- Gross operating margin -€28,571
down €28,571 (-94.4%), from €30,253 to €1,683
- Depreciation -€752
down €752 (-26.9%), from €2,797 to €2,045
- Financial charges -€430
down €430 (-73.0%), from €589 to €159
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 | €10,744 | €10,802 | +€58 | +0.5% |
| Fixed assets | 21/28 | €2,606 | €380 | -€2,225 | -85.4% |
| Tangible fixed assets | 22/27 | €2,426 | €380 | -€2,045 | -84.3% |
| Furniture and vehicles | 24 | €2,426 | €380 | -€2,045 | -84.3% |
| Financial fixed assets | 28 | €180 | - | -€180 | |
| Current assets | 29/58 | €8,139 | €10,422 | +€2,283 | +28.1% |
| Amounts receivable within one year | 40/41 | €7,496 | €7,750 | +€254 | +3.4% |
| Trade receivables | 40 | €33 | €254 | +€221 | +667.5% |
| Other amounts receivable | 41 | €7,463 | €7,496 | +€34 | +0.4% |
| Cash at bank and in hand | 54/58 | €643 | €2,672 | +€2,029 | +315.6% |
| Total equity and liabilities | 10/49 | €10,744 | €10,802 | +€58 | +0.5% |
| Equity | 10/15 | €10,332 | €10,398 | +€66 | +0.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,332 | €6,398 | +€66 | +1.0% |
| Amounts payable | 17/49 | €412 | €404 | -€8 | -1.9% |
| Amounts payable within one year | 42/48 | €412 | €404 | -€8 | -1.9% |
| Trade debts | 44 | €344 | €404 | +€60 | +17.6% |
| Suppliers | 440/4 | €344 | €404 | +€60 | +17.6% |
| Taxes, remuneration and social security | 45 | €68 | - | -€68 | |
| Remuneration and social security | 454/9 | €68 | - | -€68 | |
| Remuneration, social security and pensions | 62 | €42,857 | - | -€42,857 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,797 | €2,045 | -€752 | -26.9% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €30,253 | €1,683 | -€28,571 | -94.4% |
| Operating profit (loss) | 9901 | -€15,785 | -€750 | +€15,035 | +95.2% |
| Financial income | 75/76B | €1,184 | €975 | -€208 | -17.6% |
| Recurring financial income | 75 | €1,184 | €975 | -€208 | -17.6% |
| Financial charges | 65/66B | €589 | €159 | -€430 | -73.0% |
| Recurring financial charges | 65 | €589 | €159 | -€430 | -73.0% |
| Profit (loss) for the period before taxes | 9903 | -€15,191 | €66 | +€15,257 | |
| Profit (loss) for the period | 9904 | -€15,191 | €66 | +€15,257 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,191 | €66 | +€15,257 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.