MOON INVEST: what changed
MOON INVEST
Largest movements
- Tangible fixed assets -€28,932
down €28,932 (-13.1%), from €220,131 to €191,199
of which Land and buildings: -€28,818
- Cash -€8,275
down €8,275 (-33.7%), from €24,590 to €16,315
mainly Debts after one year (-€38,110) and Other debts (-€31,241)
- Receivables within one year -€3,745
down €3,745 (-55.3%), from €6,776 to €3,031
of which Other amounts receivable: -€3,745
- Debts after one year -€38,110
down €38,110 (-18.7%), from €204,114 to €166,004
- Profit (loss) carried forward +€36,706
up €36,706 (+26.8%), from -€137,048 to -€100,342
- Other debts -€31,241
down €31,241 (-27.2%), from €114,915 to €83,674
- Trade debts -€7,947
no longer reported in 2025 (was €7,947)
- Current portion of long-term debt -€4,825
down €4,825 (-11.2%), from €42,934 to €38,110
- Financial charges -€8,274
down €8,274 (-51.2%), from €16,165 to €7,891
- Depreciation -€1,226
down €1,226 (-4.0%), from €30,712 to €29,486
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €251,509 | €210,546 | -€40,964 | -16.3% |
| Fixed assets | 21/28 | €220,131 | €191,199 | -€28,932 | -13.1% |
| Tangible fixed assets | 22/27 | €220,131 | €191,199 | -€28,932 | -13.1% |
| Land and buildings | 22 | €217,626 | €188,808 | -€28,818 | -13.2% |
| Plant, machinery and equipment | 23 | €2,326 | €2,391 | +€65 | +2.8% |
| Furniture and vehicles | 24 | €179 | - | -€179 | |
| Current assets | 29/58 | €31,378 | €19,346 | -€12,032 | -38.3% |
| Amounts receivable within one year | 40/41 | €6,776 | €3,031 | -€3,745 | -55.3% |
| Trade receivables | 40 | €126 | €126 | = | 0.0% |
| Other amounts receivable | 41 | €6,650 | €2,905 | -€3,745 | -56.3% |
| Cash at bank and in hand | 54/58 | €24,590 | €16,315 | -€8,275 | -33.7% |
| Deferred charges and accrued income | 490/1 | €12 | - | -€12 | |
| Total equity and liabilities | 10/49 | €251,509 | €210,546 | -€40,964 | -16.3% |
| Equity | 10/15 | -€118,448 | -€81,742 | +€36,706 | +31.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€137,048 | -€100,342 | +€36,706 | +26.8% |
| Amounts payable | 17/49 | €369,957 | €292,288 | -€77,670 | -21.0% |
| Amounts payable after more than one year | 17 | €204,114 | €166,004 | -€38,110 | -18.7% |
| Financial debts | 170/4 | €204,114 | €166,004 | -€38,110 | -18.7% |
| Amounts payable within one year | 42/48 | €165,844 | €126,284 | -€39,560 | -23.9% |
| Current portion of amounts payable after more than one year | 42 | €42,934 | €38,110 | -€4,825 | -11.2% |
| Trade debts | 44 | €7,947 | - | -€7,947 | |
| Suppliers | 440/4 | €7,947 | - | -€7,947 | |
| Advances received on contracts in progress | 46 | - | €4,500 | +€4,500 | |
| Taxes, remuneration and social security | 45 | €47 | - | -€47 | |
| Taxes | 450/3 | €47 | - | -€47 | |
| Other amounts payable | 47/48 | €114,915 | €83,674 | -€31,241 | -27.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,712 | €29,486 | -€1,226 | -4.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €74,574 | €74,483 | -€90 | -0.1% |
| Operating profit (loss) | 9901 | €43,474 | €44,597 | +€1,123 | +2.6% |
| Financial charges | 65/66B | €16,165 | €7,891 | -€8,274 | -51.2% |
| Recurring financial charges | 65 | €16,165 | €7,891 | -€8,274 | -51.2% |
| Profit (loss) for the period before taxes | 9903 | €27,309 | €36,706 | +€9,397 | +34.4% |
| Profit (loss) for the period | 9904 | €27,309 | €36,706 | +€9,397 | +34.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,309 | €36,706 | +€9,397 | +34.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.