MOON SISTERS: 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 SISTERS
Largest movements
- Receivables within one year +€67,272
up €67,272 (+67.2%), from €100,117 to €167,389
of which Other amounts receivable: +€63,583
- Tangible fixed assets -€4,019
down €4,019 (-95.6%), from €4,204 to €184
- Cash -€3,521
down €3,521 (-99.8%), from €3,528 to €6
mainly Receivables within one year (-€67,272) and Other debts (-€1,700)
- Reserves +€38,449
up €38,449 (+37.6%), from €102,226 to €140,675
- Tax, wage and social debts +€12,733
up €12,733 (+39.3%), from €32,437 to €45,170
- Trade debts +€7,613
up €7,613 (+297%), from €2,559 to €10,173
- Accrued charges and deferred income +€2,646
new in 2025: €2,646
- Gross operating margin -€7,072
down €7,072 (-11.4%), from €61,844 to €54,772
- Taxes -€4,310
down €4,310 (-21.9%), from €19,685 to €15,374
- Financial income +€1,472
up €1,472 (+30.1%), from €4,884 to €6,356
- Financial charges +€1,143
up €1,143 (+207%), from €552 to €1,695
- Depreciation -€893
down €893 (-18.2%), from €4,912 to €4,019
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 | €140,322 | €200,063 | +€59,741 | +42.6% |
| Fixed assets | 21/28 | €4,604 | €584 | -€4,019 | -87.3% |
| Tangible fixed assets | 22/27 | €4,204 | €184 | -€4,019 | -95.6% |
| Furniture and vehicles | 24 | €4,204 | €184 | -€4,019 | -95.6% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €135,718 | €199,479 | +€63,760 | +47.0% |
| Amounts receivable after more than one year | 29 | €32,074 | €32,074 | = | 0.0% |
| Trade receivables | 290 | €32,074 | €32,074 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €100,117 | €167,389 | +€67,272 | +67.2% |
| Trade receivables | 40 | €10,587 | €14,276 | +€3,689 | +34.8% |
| Other amounts receivable | 41 | €89,529 | €153,112 | +€63,583 | +71.0% |
| Cash at bank and in hand | 54/58 | €3,528 | €6 | -€3,521 | -99.8% |
| Deferred charges and accrued income | 490/1 | - | €10 | +€10 | |
| Total equity and liabilities | 10/49 | €140,322 | €200,063 | +€59,741 | +42.6% |
| Equity | 10/15 | €103,626 | €142,075 | +€38,449 | +37.1% |
| Contributions | 10/11 | €1,400 | €1,400 | = | 0.0% |
| Reserves | 13 | €102,226 | €140,675 | +€38,449 | +37.6% |
| Distributable reserves | 133 | €102,226 | €140,675 | +€38,449 | +37.6% |
| Amounts payable | 17/49 | €36,697 | €57,988 | +€21,292 | +58.0% |
| Amounts payable within one year | 42/48 | €36,697 | €55,343 | +€18,646 | +50.8% |
| Trade debts | 44 | €2,559 | €10,173 | +€7,613 | +297% |
| Suppliers | 440/4 | €2,559 | €10,173 | +€7,613 | +297% |
| Taxes, remuneration and social security | 45 | €32,437 | €45,170 | +€12,733 | +39.3% |
| Taxes | 450/3 | €32,437 | €45,170 | +€12,733 | +39.3% |
| Other amounts payable | 47/48 | €1,700 | - | -€1,700 | |
| Accrued charges and deferred income | 492/3 | - | €2,646 | +€2,646 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,912 | €4,019 | -€893 | -18.2% |
| Other operating charges | 640/8 | €940 | €1,590 | +€650 | +69.2% |
| Gross operating margin | 9900 | €61,844 | €54,772 | -€7,072 | -11.4% |
| Operating profit (loss) | 9901 | €55,992 | €49,162 | -€6,830 | -12.2% |
| Financial income | 75/76B | €4,884 | €6,356 | +€1,472 | +30.1% |
| Recurring financial income | 75 | €4,884 | €6,356 | +€1,472 | +30.1% |
| Financial charges | 65/66B | €552 | €1,695 | +€1,143 | +207% |
| Recurring financial charges | 65 | €552 | €1,695 | +€1,143 | +207% |
| Profit (loss) for the period before taxes | 9903 | €60,324 | €53,824 | -€6,500 | -10.8% |
| Income taxes | 67/77 | €19,685 | €15,374 | -€4,310 | -21.9% |
| Profit (loss) for the period | 9904 | €40,639 | €38,449 | -€2,190 | -5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €40,639 | €38,449 | -€2,190 | -5.4% |
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.