MOON FLOWER: 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 FLOWER
Largest movements
- Deferred charges and accrued income -€15,343
down €15,343 (-29.9%), from €51,385 to €36,042
- Profit (loss) carried forward -€45,962
down €45,962, from €44,753 to -€1,209
- Other debts +€33,912
up €33,912 (+14.5%), from €233,805 to €267,717
- Gross operating margin -€42,839
down €42,839 (-8,293%), from -€517 to -€43,355
- Other operating charges -€1,741
down €1,741 (-31.3%), from €5,556 to €3,815
- Taxes -€1,007
down €1,007 (-37.0%), from €2,719 to €1,713
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 | €317,798 | €304,216 | -€13,582 | -4.3% |
| Fixed assets | 21/28 | €15,630 | €15,179 | -€451 | -2.9% |
| Tangible fixed assets | 22/27 | €1,076 | €626 | -€451 | -41.9% |
| Furniture and vehicles | 24 | €1,076 | €626 | -€451 | -41.9% |
| Financial fixed assets | 28 | €14,553 | €14,553 | = | 0.0% |
| Current assets | 29/58 | €302,168 | €289,037 | -€13,131 | -4.3% |
| Amounts receivable within one year | 40/41 | €250,173 | €252,540 | +€2,367 | +0.9% |
| Trade receivables | 40 | €2,714 | €4,945 | +€2,231 | +82.2% |
| Other amounts receivable | 41 | €247,459 | €247,595 | +€136 | +0.1% |
| Cash at bank and in hand | 54/58 | €611 | €455 | -€155 | -25.4% |
| Deferred charges and accrued income | 490/1 | €51,385 | €36,042 | -€15,343 | -29.9% |
| Total equity and liabilities | 10/49 | €317,798 | €304,216 | -€13,582 | -4.3% |
| Equity | 10/15 | €72,253 | €26,292 | -€45,962 | -63.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,753 | -€1,209 | -€45,962 | |
| Amounts payable | 17/49 | €245,545 | €277,925 | +€32,380 | +13.2% |
| Amounts payable within one year | 42/48 | €244,538 | €277,925 | +€33,387 | +13.7% |
| Trade debts | 44 | €4,812 | €5,776 | +€964 | +20.0% |
| Suppliers | 440/4 | €4,812 | €5,776 | +€964 | +20.0% |
| Taxes, remuneration and social security | 45 | €5,921 | €4,432 | -€1,489 | -25.1% |
| Taxes | 450/3 | €5,921 | €4,432 | -€1,489 | -25.1% |
| Other amounts payable | 47/48 | €233,805 | €267,717 | +€33,912 | +14.5% |
| Accrued charges and deferred income | 492/3 | €1,007 | - | -€1,007 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €715 | €451 | -€264 | -37.0% |
| Other operating charges | 640/8 | €5,556 | €3,815 | -€1,741 | -31.3% |
| Gross operating margin | 9900 | -€517 | -€43,355 | -€42,839 | -8,293% |
| Operating profit (loss) | 9901 | -€6,787 | -€47,620 | -€40,833 | -602% |
| Financial income | 75/76B | €3,601 | €3,655 | +€54 | +1.5% |
| Recurring financial income | 75 | €3,601 | €3,655 | +€54 | +1.5% |
| Financial charges | 65/66B | €495 | €284 | -€211 | -42.7% |
| Recurring financial charges | 65 | €495 | €284 | -€211 | -42.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,681 | -€44,249 | -€40,568 | -1,102% |
| Income taxes | 67/77 | €2,719 | €1,713 | -€1,007 | -37.0% |
| Profit (loss) for the period | 9904 | -€6,400 | -€45,962 | -€39,561 | -618% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,400 | -€45,962 | -€39,561 | -618% |
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 13 October 2026 via checked.be.