MOON SERVICES: 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 SERVICES
Largest movements
- Cash -€2,185
down €2,185 (-50.6%), from €4,317 to €2,131
mainly Other debts (-€18,417) and Investment in fixed assets (net) (-€1,620)
- Tangible fixed assets +€1,186
up €1,186, from €0 to €1,186
of which Furniture and vehicles: +€917
- Receivables within one year +€277
up €277 (+19.6%), from €1,413 to €1,690
of which Other amounts receivable: +€1,177
- Other debts -€18,417
down €18,417 (-52.3%), from €35,238 to €16,821
- Profit (loss) carried forward +€17,331
up €17,331 (+29.5%), from -€58,825 to -€41,494
- Trade debts +€363
up €363 (+283%), from €128 to €492
- Gross operating margin -€1,002
down €1,002 (-5.2%), from €19,435 to €18,433
- Taxes -€870
no longer reported in 2025 (was €870)
- Depreciation +€434
new in 2025: €434
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 | €5,801 | €5,079 | -€723 | -12.5% |
| Fixed assets | 21/28 | €72 | €1,258 | +€1,186 | +1,647% |
| Tangible fixed assets | 22/27 | €0 | €1,186 | +€1,186 | |
| Plant, machinery and equipment | 23 | €0 | €269 | +€269 | |
| Furniture and vehicles | 24 | €0 | €917 | +€917 | |
| Financial fixed assets | 28 | €72 | €72 | = | 0.0% |
| Current assets | 29/58 | €5,729 | €3,821 | -€1,909 | -33.3% |
| Amounts receivable within one year | 40/41 | €1,413 | €1,690 | +€277 | +19.6% |
| Trade receivables | 40 | €900 | - | -€900 | |
| Other amounts receivable | 41 | €512 | €1,690 | +€1,177 | +230% |
| Cash at bank and in hand | 54/58 | €4,317 | €2,131 | -€2,185 | -50.6% |
| Total equity and liabilities | 10/49 | €5,801 | €5,079 | -€723 | -12.5% |
| Equity | 10/15 | -€30,365 | -€13,034 | +€17,331 | +57.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,860 | €9,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,825 | -€41,494 | +€17,331 | +29.5% |
| Amounts payable | 17/49 | €36,166 | €18,113 | -€18,053 | -49.9% |
| Amounts payable within one year | 42/48 | €36,166 | €18,113 | -€18,053 | -49.9% |
| Trade debts | 44 | €128 | €492 | +€363 | +283% |
| Suppliers | 440/4 | €128 | €492 | +€363 | +283% |
| Taxes, remuneration and social security | 45 | €800 | €800 | = | 0.0% |
| Taxes | 450/3 | €800 | €800 | = | 0.0% |
| Other amounts payable | 47/48 | €35,238 | €16,821 | -€18,417 | -52.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €434 | +€434 | |
| Other operating charges | 640/8 | €264 | €266 | +€2 | +0.9% |
| Gross operating margin | 9900 | €19,435 | €18,433 | -€1,002 | -5.2% |
| Operating profit (loss) | 9901 | €19,171 | €17,732 | -€1,439 | -7.5% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €386 | €403 | +€17 | +4.5% |
| Recurring financial charges | 65 | €386 | €403 | +€17 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €18,785 | €17,331 | -€1,454 | -7.7% |
| Income taxes | 67/77 | €870 | - | -€870 | |
| Profit (loss) for the period | 9904 | €17,915 | €17,331 | -€584 | -3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,915 | €17,331 | -€584 | -3.3% |
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 17 October 2026 via checked.be.