Moon Phase: 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 Phase
Largest movements
- Receivables within one year +€4,197
up €4,197 (+652.4%), from €643 to €4,840
of which Trade receivables: +€4,840
- Cash -€1,743
down €1,743 (-98.6%), from €1,768 to €25
mainly Other debts (-€15,726) and Receivables within one year (-€4,197)
- Profit (loss) carried forward +€18,164
up €18,164 (+57.2%), from -€31,750 to -€13,586
- Other debts -€15,726
down €15,726 (-50.7%), from €31,018 to €15,292
- Tax, wage and social debts +€675
up €675 (+474.2%), from €142 to €818
- Trade debts -€660
down €660 (-66.0%), from €1,000 to €340
- Gross operating margin +€25,509
up €25,509, from -€6,152 to €19,357
- Other operating charges +€421
up €421 (+111.4%), from €378 to €799
- Financial charges +€304
up €304 (+335.7%), from €91 to €395
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.
Cash bridge derived
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 | €2,411 | €4,865 | +€2,454 | +101.8% |
| Current assets | 29/58 | €2,411 | €4,865 | +€2,454 | +101.8% |
| Amounts receivable within one year | 40/41 | €643 | €4,840 | +€4,197 | +652.4% |
| Trade receivables | 40 | - | €4,840 | +€4,840 | |
| Other amounts receivable | 41 | €643 | €0 | -€643 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,768 | €25 | -€1,743 | -98.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €2,411 | €4,865 | +€2,454 | +101.8% |
| Equity | 10/15 | -€29,750 | -€11,586 | +€18,164 | +61.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,750 | -€13,586 | +€18,164 | +57.2% |
| Amounts payable | 17/49 | €32,160 | €16,450 | -€15,710 | -48.8% |
| Amounts payable within one year | 42/48 | €32,160 | €16,450 | -€15,710 | -48.8% |
| Trade debts | 44 | €1,000 | €340 | -€660 | -66.0% |
| Suppliers | 440/4 | €1,000 | €340 | -€660 | -66.0% |
| Taxes, remuneration and social security | 45 | €142 | €818 | +€675 | +474.2% |
| Taxes | 450/3 | €142 | €818 | +€675 | +474.2% |
| Other amounts payable | 47/48 | €31,018 | €15,292 | -€15,726 | -50.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €500 | €0 | -€500 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €378 | €799 | +€421 | +111.4% |
| Gross operating margin | 9900 | -€6,152 | €19,357 | +€25,509 | |
| Operating profit (loss) | 9901 | -€6,530 | €18,558 | +€25,088 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €91 | €395 | +€304 | +335.7% |
| Recurring financial charges | 65 | €91 | €395 | +€304 | +335.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,621 | €18,164 | +€24,785 | |
| Income taxes | 67/77 | €142 | €0 | -€142 | -100.0% |
| Profit (loss) for the period | 9904 | -€6,763 | €18,164 | +€24,927 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,763 | €18,164 | +€24,927 |
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 11 October 2026 via checked.be.