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.
MOON COFFEE
Largest movements
- Cash +€20,749
up €20,749 (+153%), from €13,524 to €34,273
mainly Tax, wage and social debts (+€23,559) and Depreciation (+€18,520)
- Intangible fixed assets -€7,500
down €7,500 (-10.3%), from €73,000 to €65,500
- Tangible fixed assets -€7,180
down €7,180 (-5.5%), from €131,061 to €123,881
- Receivables within one year +€4,052
up €4,052 (+18.6%), from €21,763 to €25,815
of which Trade receivables: +€2,752
- Tax, wage and social debts +€23,559
up €23,559 (+4,090%), from €576 to €24,135
of which Remuneration and social security: +€19,105
- Other debts -€17,130
down €17,130 (-8.9%), from €192,408 to €175,278
- Reserves +€4,500
up €4,500 (+60.8%), from €7,400 to €11,900
- Gross operating margin +€83,098
up €83,098 (+594%), from €13,989 to €97,087
- Staff costs +€68,479
new in 2024: €68,479
- Depreciation +€13,675
up €13,675 (+282%), from €4,845 to €18,520
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 | €301,846 | €312,347 | +€10,501 | +3.5% |
| Fixed assets | 21/28 | €204,061 | €189,381 | -€14,680 | -7.2% |
| Intangible fixed assets | 21 | €73,000 | €65,500 | -€7,500 | -10.3% |
| Tangible fixed assets | 22/27 | €131,061 | €123,881 | -€7,180 | -5.5% |
| Plant, machinery and equipment | 23 | €12,131 | €9,247 | -€2,884 | -23.8% |
| Furniture and vehicles | 24 | €100,023 | €97,991 | -€2,032 | -2.0% |
| Other tangible fixed assets | 26 | €18,907 | €16,643 | -€2,264 | -12.0% |
| Current assets | 29/58 | €97,785 | €122,966 | +€25,181 | +25.8% |
| Stocks and contracts in progress | 3 | €62,121 | €62,364 | +€243 | +0.4% |
| Stocks | 30/36 | €62,121 | €62,364 | +€243 | +0.4% |
| Amounts receivable within one year | 40/41 | €21,763 | €25,815 | +€4,052 | +18.6% |
| Trade receivables | 40 | €10,008 | €12,760 | +€2,752 | +27.5% |
| Other amounts receivable | 41 | €11,755 | €13,055 | +€1,300 | +11.1% |
| Cash at bank and in hand | 54/58 | €13,524 | €34,273 | +€20,749 | +153% |
| Deferred charges and accrued income | 490/1 | €377 | €514 | +€137 | +36.3% |
| Total equity and liabilities | 10/49 | €301,846 | €312,347 | +€10,501 | +3.5% |
| Equity | 10/15 | €12,475 | €16,981 | +€4,506 | +36.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €7,400 | €11,900 | +€4,500 | +60.8% |
| Distributable reserves | 133 | €7,400 | €11,900 | +€4,500 | +60.8% |
| Profit (loss) carried forward | 14 | €75 | €81 | +€6 | +8.0% |
| Amounts payable | 17/49 | €289,371 | €295,366 | +€5,995 | +2.1% |
| Amounts payable within one year | 42/48 | €289,371 | €295,366 | +€5,995 | +2.1% |
| Financial debts | 43 | €24,474 | €24,474 | = | 0.0% |
| Credit institutions | 430/8 | €24,474 | €24,474 | = | 0.0% |
| Trade debts | 44 | €71,913 | €71,479 | -€434 | -0.6% |
| Suppliers | 440/4 | €71,913 | €71,479 | -€434 | -0.6% |
| Taxes, remuneration and social security | 45 | €576 | €24,135 | +€23,559 | +4,090% |
| Taxes | 450/3 | €576 | €5,030 | +€4,454 | +773% |
| Remuneration and social security | 454/9 | - | €19,105 | +€19,105 | |
| Other amounts payable | 47/48 | €192,408 | €175,278 | -€17,130 | -8.9% |
| Remuneration, social security and pensions | 62 | - | €68,479 | +€68,479 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,845 | €18,520 | +€13,675 | +282% |
| Other operating charges | 640/8 | €2,071 | €2,444 | +€373 | +18.0% |
| Gross operating margin | 9900 | €13,989 | €97,087 | +€83,098 | +594% |
| Operating profit (loss) | 9901 | €7,073 | €7,644 | +€571 | +8.1% |
| Financial income | 75/76B | €85 | €1 | -€84 | -98.8% |
| Recurring financial income | 75 | €85 | €1 | -€84 | -98.8% |
| Financial charges | 65/66B | €2,590 | €2,668 | +€78 | +3.0% |
| Recurring financial charges | 65 | €2,590 | €2,668 | +€78 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €4,568 | €4,977 | +€409 | +9.0% |
| Income taxes | 67/77 | - | €471 | +€471 | |
| Profit (loss) for the period | 9904 | €4,568 | €4,506 | -€62 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,568 | €4,506 | -€62 | -1.4% |
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 16 October 2026 via checked.be.