Moon Ball: 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 Ball
Largest movements
- Current investments +€69,358
new in 2025: €69,358
- Cash +€35,024
up €35,024 (+18.9%), from €185,179 to €220,203
mainly Net result for the year (+€113,184)
- Receivables within one year +€3,747
new in 2025: €3,747
- Reserves +€113,184
up €113,184 (+69.6%), from €162,677 to €275,861
- Gross operating margin -€65,322
down €65,322 (-30.9%), from €211,395 to €146,073
- Taxes -€16,464
down €16,464 (-34.0%), from €48,463 to €31,999
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 | €186,454 | €294,583 | +€108,129 | +58.0% |
| Current assets | 29/58 | €186,454 | €294,583 | +€108,129 | +58.0% |
| Amounts receivable within one year | 40/41 | - | €3,747 | +€3,747 | |
| Trade receivables | 40 | - | €3,747 | +€3,747 | |
| Current investments | 50/53 | - | €69,358 | +€69,358 | |
| Cash at bank and in hand | 54/58 | €185,179 | €220,203 | +€35,024 | +18.9% |
| Deferred charges and accrued income | 490/1 | €1,275 | €1,275 | = | 0.0% |
| Total equity and liabilities | 10/49 | €186,454 | €294,583 | +€108,129 | +58.0% |
| Equity | 10/15 | €167,677 | €280,861 | +€113,184 | +67.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €162,677 | €275,861 | +€113,184 | +69.6% |
| Distributable reserves | 133 | €162,677 | €275,861 | +€113,184 | +69.6% |
| Amounts payable | 17/49 | €18,777 | €13,722 | -€5,055 | -26.9% |
| Amounts payable within one year | 42/48 | €18,777 | €13,722 | -€5,055 | -26.9% |
| Trade debts | 44 | €1,606 | €128 | -€1,478 | -92.0% |
| Suppliers | 440/4 | €1,606 | €128 | -€1,478 | -92.0% |
| Taxes, remuneration and social security | 45 | €14,155 | €12,973 | -€1,183 | -8.4% |
| Taxes | 450/3 | €14,155 | €12,973 | -€1,183 | -8.4% |
| Other amounts payable | 47/48 | €3,016 | €622 | -€2,394 | -79.4% |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Gross operating margin | 9900 | €211,395 | €146,073 | -€65,322 | -30.9% |
| Operating profit (loss) | 9901 | €211,269 | €145,945 | -€65,324 | -30.9% |
| Financial charges | 65/66B | €129 | €762 | +€633 | +490.6% |
| Recurring financial charges | 65 | €129 | €762 | +€633 | +490.6% |
| Profit (loss) for the period before taxes | 9903 | €211,140 | €145,183 | -€65,957 | -31.2% |
| Income taxes | 67/77 | €48,463 | €31,999 | -€16,464 | -34.0% |
| Profit (loss) for the period | 9904 | €162,677 | €113,184 | -€49,493 | -30.4% |
| Profit (loss) for the period to be appropriated | 9905 | €162,677 | €113,184 | -€49,493 | -30.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.