Moonbite: what changed
Two fiscal 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.
Moonbite
Largest movements
- Cash -€11,870
down €11,870 (-65.8%), from €18,037 to €6,167
mainly Contributions, distributions and other (-€21,176) and Current portion of long-term debt (-€14,159)
- Receivables within one year -€9,230
down €9,230 (-11.7%), from €79,205 to €69,975
of which Trade receivables: -€11,508
- Tangible fixed assets -€5,623
down €5,623 (-23.7%), from €23,704 to €18,081
of which Other tangible fixed assets: -€4,935
- Reserves -€20,000
down €20,000 (-8.7%), from €228,636 to €208,636
- Current portion of long-term debt -€14,159
down €14,159 (-64.1%), from €22,091 to €7,932
- Other debts +€10,428
up €10,428 (+24.8%), from €41,965 to €52,392
- Debts after one year -€7,932
no longer reported in 2025 (was €7,932)
- Gross operating margin -€51,649
down €51,649 (-73.9%), from €69,926 to €18,277
- Depreciation -€9,713
down €9,713 (-63.3%), from €15,336 to €5,623
- Taxes -€8,244
down €8,244 (-56.1%), from €14,697 to €6,453
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 | €338,168 | €311,578 | -€26,589 | -7.9% |
| Fixed assets | 21/28 | €188,704 | €183,081 | -€5,623 | -3.0% |
| Tangible fixed assets | 22/27 | €23,704 | €18,081 | -€5,623 | -23.7% |
| Furniture and vehicles | 24 | €1,679 | €990 | -€688 | -41.0% |
| Other tangible fixed assets | 26 | €22,025 | €17,091 | -€4,935 | -22.4% |
| Financial fixed assets | 28 | €165,000 | €165,000 | = | 0.0% |
| Current assets | 29/58 | €149,464 | €128,497 | -€20,966 | -14.0% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Trade receivables | 290 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €79,205 | €69,975 | -€9,230 | -11.7% |
| Trade receivables | 40 | €20,588 | €9,080 | -€11,508 | -55.9% |
| Other amounts receivable | 41 | €58,617 | €60,895 | +€2,278 | +3.9% |
| Cash at bank and in hand | 54/58 | €18,037 | €6,167 | -€11,870 | -65.8% |
| Deferred charges and accrued income | 490/1 | €2,221 | €2,356 | +€134 | +6.0% |
| Total equity and liabilities | 10/49 | €338,168 | €311,578 | -€26,589 | -7.9% |
| Equity | 10/15 | €250,156 | €232,142 | -€18,015 | -7.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €228,636 | €208,636 | -€20,000 | -8.7% |
| Distributable reserves | 133 | €228,636 | €208,636 | -€20,000 | -8.7% |
| Profit (loss) carried forward | 14 | €2,970 | €4,955 | +€1,985 | +66.8% |
| Amounts payable | 17/49 | €88,011 | €79,437 | -€8,575 | -9.7% |
| Amounts payable after more than one year | 17 | €7,932 | - | -€7,932 | |
| Financial debts | 170/4 | €7,932 | - | -€7,932 | |
| Amounts payable within one year | 42/48 | €80,079 | €79,437 | -€642 | -0.8% |
| Current portion of amounts payable after more than one year | 42 | €22,091 | €7,932 | -€14,159 | -64.1% |
| Financial debts | 43 | - | €70 | +€70 | |
| Other loans | 439 | - | €70 | +€70 | |
| Trade debts | 44 | €3,655 | €6,862 | +€3,207 | +87.7% |
| Suppliers | 440/4 | €3,655 | €6,862 | +€3,207 | +87.7% |
| Taxes, remuneration and social security | 45 | €12,368 | €12,180 | -€188 | -1.5% |
| Taxes | 450/3 | €12,368 | €12,020 | -€348 | -2.8% |
| Remuneration and social security | 454/9 | - | €160 | +€160 | |
| Other amounts payable | 47/48 | €41,965 | €52,392 | +€10,428 | +24.8% |
| Non-recurring operating income | 76A | €2,750 | - | -€2,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,336 | €5,623 | -€9,713 | -63.3% |
| Other operating charges | 640/8 | €967 | €1,103 | +€136 | +14.1% |
| Gross operating margin | 9900 | €69,926 | €18,277 | -€51,649 | -73.9% |
| Operating profit (loss) | 9901 | €53,622 | €11,551 | -€42,072 | -78.5% |
| Financial income | 75/76B | €0 | €53 | +€53 | +176733.3% |
| Recurring financial income | 75 | €0 | €53 | +€53 | +176733.3% |
| Financial charges | 65/66B | €2,309 | €1,990 | -€320 | -13.8% |
| Recurring financial charges | 65 | €2,309 | €1,990 | -€320 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €51,313 | €9,614 | -€41,699 | -81.3% |
| Income taxes | 67/77 | €14,697 | €6,453 | -€8,244 | -56.1% |
| Profit (loss) for the period | 9904 | €36,616 | €3,162 | -€33,455 | -91.4% |
| Profit (loss) for the period to be appropriated | 9905 | €36,616 | €3,162 | -€33,455 | -91.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.