Moonarchitects: 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.
Moonarchitects
Largest movements
- Receivables within one year +€10,917
up €10,917 (+17.6%), from €61,977 to €72,895
of which Other amounts receivable: +€9,702
- Cash -€4,224
down €4,224 (-4.5%), from €93,535 to €89,311
mainly Receivables within one year (-€10,917) and Debts after one year (-€3,296)
- Tangible fixed assets -€3,285
down €3,285 (-14.8%), from €22,121 to €18,837
of which Plant, machinery and equipment: -€5,414
- Debts after one year -€3,296
down €3,296 (-11.1%), from €29,722 to €26,426
- Other debts +€2,325
up €2,325 (+45.4%), from €5,117 to €7,442
- Financial income +€909
up €909 (+35.9%), from €2,532 to €3,441
- Depreciation +€710
up €710 (+13.1%), from €5,414 to €6,123
- Gross operating margin -€412
down €412 (-5.9%), from €7,002 to €6,590
- Other operating charges +€278
up €278 (+68.8%), from €403 to €681
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 | €182,112 | €183,718 | +€1,606 | +0.9% |
| Fixed assets | 21/28 | €22,121 | €18,837 | -€3,285 | -14.8% |
| Tangible fixed assets | 22/27 | €22,121 | €18,837 | -€3,285 | -14.8% |
| Plant, machinery and equipment | 23 | €22,121 | €16,708 | -€5,414 | -24.5% |
| Furniture and vehicles | 24 | - | €2,129 | +€2,129 | |
| Current assets | 29/58 | €159,990 | €164,881 | +€4,890 | +3.1% |
| Amounts receivable within one year | 40/41 | €61,977 | €72,895 | +€10,917 | +17.6% |
| Trade receivables | 40 | €8,980 | €10,195 | +€1,215 | +13.5% |
| Other amounts receivable | 41 | €52,997 | €62,699 | +€9,702 | +18.3% |
| Cash at bank and in hand | 54/58 | €93,535 | €89,311 | -€4,224 | -4.5% |
| Deferred charges and accrued income | 490/1 | €4,478 | €2,675 | -€1,802 | -40.3% |
| Total equity and liabilities | 10/49 | €182,112 | €183,718 | +€1,606 | +0.9% |
| Equity | 10/15 | €134,143 | €135,272 | +€1,130 | +0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €61,329 | €61,329 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €59,469 | €59,469 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,214 | €55,344 | +€1,130 | +2.1% |
| Amounts payable | 17/49 | €47,969 | €48,445 | +€476 | +1.0% |
| Amounts payable after more than one year | 17 | €29,722 | €26,426 | -€3,296 | -11.1% |
| Financial debts | 170/4 | €29,722 | €26,426 | -€3,296 | -11.1% |
| Amounts payable within one year | 42/48 | €18,247 | €22,019 | +€3,772 | +20.7% |
| Current portion of amounts payable after more than one year | 42 | €3,227 | €3,296 | +€69 | +2.1% |
| Trade debts | 44 | €3,522 | €3,201 | -€321 | -9.1% |
| Suppliers | 440/4 | €3,522 | €3,201 | -€321 | -9.1% |
| Taxes, remuneration and social security | 45 | €6,380 | €8,080 | +€1,700 | +26.6% |
| Taxes | 450/3 | €6,380 | €8,080 | +€1,700 | +26.6% |
| Other amounts payable | 47/48 | €5,117 | €7,442 | +€2,325 | +45.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,414 | €6,123 | +€710 | +13.1% |
| Other operating charges | 640/8 | €403 | €681 | +€278 | +68.8% |
| Gross operating margin | 9900 | €7,002 | €6,590 | -€412 | -5.9% |
| Operating profit (loss) | 9901 | €1,185 | -€214 | -€1,400 | |
| Financial income | 75/76B | €2,532 | €3,441 | +€909 | +35.9% |
| Recurring financial income | 75 | €2,532 | €3,441 | +€909 | +35.9% |
| Financial charges | 65/66B | €904 | €942 | +€38 | +4.2% |
| Recurring financial charges | 65 | €904 | €942 | +€38 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €2,813 | €2,284 | -€529 | -18.8% |
| Income taxes | 67/77 | €1,151 | €1,155 | +€4 | +0.3% |
| Profit (loss) for the period | 9904 | €1,662 | €1,130 | -€532 | -32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,662 | €1,130 | -€532 | -32.0% |
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 14 October 2026 via checked.be.