Moon Group: 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 Group
Largest movements
- Cash +€145,915
up €145,915 (+768%), from €18,993 to €164,908
mainly Net result for the year (+€114,357) and Other debts (+€49,892)
- Stocks and contracts -€30,000
down €30,000 (-76.9%), from €39,000 to €9,000
- Receivables within one year +€19,722
up €19,722 (+242%), from €8,166 to €27,888
of which Trade receivables: +€18,749
- Intangible fixed assets +€9,303
new in 2025: €9,303
- Profit (loss) carried forward +€67,298
up €67,298 (+211%), from €31,825 to €99,123
- Other debts +€49,892
new in 2025: €49,892
- Tax, wage and social debts +€36,742
up €36,742 (+213%), from €17,281 to €54,022
of which Taxes: +€41,023
- Trade debts -€7,478
down €7,478 (-90.9%), from €8,225 to €747
- Gross operating margin +€99,397
up €99,397 (+126%), from €79,083 to €178,480
- Taxes +€35,797
up €35,797 (+379%), from €9,436 to €45,233
- Staff costs -€30,282
down €30,282 (-74.6%), from €40,570 to €10,288
- Depreciation +€2,206
up €2,206 (+1,655%), from €133 to €2,339
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 | €67,331 | €213,785 | +€146,454 | +218% |
| Fixed assets | 21/28 | €423 | €10,089 | +€9,666 | +2,287% |
| Intangible fixed assets | 21 | - | €9,303 | +€9,303 | |
| Tangible fixed assets | 22/27 | €423 | €145 | -€278 | -65.8% |
| Furniture and vehicles | 24 | €423 | €145 | -€278 | -65.8% |
| Financial fixed assets | 28 | - | €642 | +€642 | |
| Current assets | 29/58 | €66,909 | €203,696 | +€136,788 | +204% |
| Stocks and contracts in progress | 3 | €39,000 | €9,000 | -€30,000 | -76.9% |
| Stocks | 30/36 | €39,000 | €9,000 | -€30,000 | -76.9% |
| Amounts receivable within one year | 40/41 | €8,166 | €27,888 | +€19,722 | +242% |
| Trade receivables | 40 | €3,341 | €22,090 | +€18,749 | +561% |
| Other amounts receivable | 41 | €4,825 | €5,797 | +€973 | +20.2% |
| Cash at bank and in hand | 54/58 | €18,993 | €164,908 | +€145,915 | +768% |
| Deferred charges and accrued income | 490/1 | €750 | €1,900 | +€1,150 | +153% |
| Total equity and liabilities | 10/49 | €67,331 | €213,785 | +€146,454 | +218% |
| Equity | 10/15 | €41,825 | €109,123 | +€67,298 | +161% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,825 | €99,123 | +€67,298 | +211% |
| Amounts payable | 17/49 | €25,506 | €104,662 | +€79,156 | +310% |
| Amounts payable within one year | 42/48 | €25,506 | €104,662 | +€79,156 | +310% |
| Trade debts | 44 | €8,225 | €747 | -€7,478 | -90.9% |
| Suppliers | 440/4 | €8,225 | €747 | -€7,478 | -90.9% |
| Taxes, remuneration and social security | 45 | €17,281 | €54,022 | +€36,742 | +213% |
| Taxes | 450/3 | €12,210 | €53,233 | +€41,023 | +336% |
| Remuneration and social security | 454/9 | €5,071 | €789 | -€4,282 | -84.4% |
| Other amounts payable | 47/48 | - | €49,892 | +€49,892 | |
| Remuneration, social security and pensions | 62 | €40,570 | €10,288 | -€30,282 | -74.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €133 | €2,339 | +€2,206 | +1,655% |
| Other operating charges | 640/8 | €416 | €803 | +€386 | +92.9% |
| Gross operating margin | 9900 | €79,083 | €178,480 | +€99,397 | +126% |
| Operating profit (loss) | 9901 | €37,964 | €165,051 | +€127,087 | +335% |
| Financial income | 75/76B | €45 | €155 | +€111 | +249% |
| Recurring financial income | 75 | €45 | €155 | +€111 | +249% |
| Financial charges | 65/66B | €5,477 | €5,616 | +€139 | +2.5% |
| Recurring financial charges | 65 | €5,477 | €5,616 | +€139 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €32,531 | €159,590 | +€127,059 | +391% |
| Income taxes | 67/77 | €9,436 | €45,233 | +€35,797 | +379% |
| Profit (loss) for the period | 9904 | €23,095 | €114,357 | +€91,262 | +395% |
| Profit (loss) for the period to be appropriated | 9905 | €23,095 | €114,357 | +€91,262 | +395% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.