MOON ENERGY: 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 ENERGY
Largest movements
- Cash +€77,742
up €77,742 (+210%), from €36,968 to €114,709
mainly Net result for the year (+€76,925) and Tax, wage and social debts (+€23,774)
- Tangible fixed assets +€39,097
up €39,097 (+151%), from €25,929 to €65,026
of which Plant, machinery and equipment: +€27,393
- Intangible fixed assets +€17,600
up €17,600 (+383%), from €4,600 to €22,200
- Financial fixed assets +€4,000
new in 2025: €4,000
- Profit (loss) carried forward +€76,925
up €76,925 (+248%), from €31,023 to €107,948
- Tax, wage and social debts +€23,774
up €23,774 (+86.3%), from €27,556 to €51,330
of which Taxes: +€21,879
- Debts after one year +€22,000
new in 2025: €22,000
- Trade debts +€14,501
up €14,501 (+119%), from €12,160 to €26,661
- Gross operating margin +€156,964
up €156,964 (+140%), from €112,382 to €269,347
- Staff costs +€80,602
up €80,602 (+127%), from €63,699 to €144,301
- Depreciation +€16,022
up €16,022 (+296%), from €5,414 to €21,437
- Taxes +€15,117
up €15,117 (+146%), from €10,341 to €25,458
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 | €72,739 | €209,938 | +€137,199 | +189% |
| Fixed assets | 21/28 | €30,529 | €91,226 | +€60,697 | +199% |
| Intangible fixed assets | 21 | €4,600 | €22,200 | +€17,600 | +383% |
| Tangible fixed assets | 22/27 | €25,929 | €65,026 | +€39,097 | +151% |
| Plant, machinery and equipment | 23 | €20,239 | €47,632 | +€27,393 | +135% |
| Furniture and vehicles | 24 | €5,690 | €17,394 | +€11,704 | +206% |
| Financial fixed assets | 28 | - | €4,000 | +€4,000 | |
| Current assets | 29/58 | €42,209 | €118,711 | +€76,502 | +181% |
| Stocks and contracts in progress | 3 | €5,242 | €4,002 | -€1,240 | -23.7% |
| Stocks | 30/36 | €5,242 | €4,002 | -€1,240 | -23.7% |
| Cash at bank and in hand | 54/58 | €36,968 | €114,709 | +€77,742 | +210% |
| Total equity and liabilities | 10/49 | €72,739 | €209,938 | +€137,199 | +189% |
| Equity | 10/15 | €33,023 | €109,948 | +€76,925 | +233% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,023 | €107,948 | +€76,925 | +248% |
| Amounts payable | 17/49 | €39,716 | €99,990 | +€60,274 | +152% |
| Amounts payable after more than one year | 17 | - | €22,000 | +€22,000 | |
| Financial debts | 170/4 | - | €22,000 | +€22,000 | |
| Amounts payable within one year | 42/48 | €39,716 | €77,990 | +€38,274 | +96.4% |
| Trade debts | 44 | €12,160 | €26,661 | +€14,501 | +119% |
| Suppliers | 440/4 | €12,160 | €26,661 | +€14,501 | +119% |
| Taxes, remuneration and social security | 45 | €27,556 | €51,330 | +€23,774 | +86.3% |
| Taxes | 450/3 | €26,130 | €48,008 | +€21,879 | +83.7% |
| Remuneration and social security | 454/9 | €1,426 | €3,321 | +€1,895 | +133% |
| Remuneration, social security and pensions | 62 | €63,699 | €144,301 | +€80,602 | +127% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,414 | €21,437 | +€16,022 | +296% |
| Other operating charges | 640/8 | €650 | €897 | +€248 | +38.2% |
| Non-recurring operating charges | 66A | - | €158 | +€158 | |
| Gross operating margin | 9900 | €112,382 | €269,347 | +€156,964 | +140% |
| Operating profit (loss) | 9901 | €42,619 | €102,554 | +€59,935 | +141% |
| Financial charges | 65/66B | €1,255 | €171 | -€1,084 | -86.4% |
| Recurring financial charges | 65 | €1,255 | €171 | -€1,084 | -86.4% |
| Profit (loss) for the period before taxes | 9903 | €41,364 | €102,383 | +€61,019 | +148% |
| Income taxes | 67/77 | €10,341 | €25,458 | +€15,117 | +146% |
| Profit (loss) for the period | 9904 | €31,023 | €76,925 | +€45,902 | +148% |
| Profit (loss) for the period to be appropriated | 9905 | €31,023 | €76,925 | +€45,902 | +148% |
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 30 October 2026 via checked.be.