Mooncake: 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.
Mooncake
Largest movements
- Current investments +€20,028
new in 2025: €20,028
- Tangible fixed assets -€5,914
down €5,914 (-23.9%), from €24,795 to €18,880
of which Furniture and vehicles: -€4,064
- Cash -€3,412
down €3,412 (-7.8%), from €43,588 to €40,176
mainly Current investments (-€20,028) and Other debts (-€6,703)
- Tax, wage and social debts +€9,201
up €9,201 (+156%), from €5,899 to €15,100
of which Taxes: +€7,701
- Other debts -€6,703
down €6,703 (-93.2%), from €7,191 to €488
- Trade debts +€4,793
up €4,793 (+561%), from €855 to €5,647
- Reserves +€4,540
up €4,540 (+7.7%), from €59,136 to €63,676
- Gross operating margin -€11,498
down €11,498 (-32.9%), from €34,909 to €23,411
- Taxes +€1,787
up €1,787 (+46.9%), from €3,813 to €5,600
- Depreciation +€1,397
up €1,397 (+30.9%), from €4,517 to €5,914
- Financial charges -€767
down €767 (-66.4%), from €1,154 to €387
- Other operating charges +€714
up €714 (+70.4%), from €1,014 to €1,728
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 | €78,959 | €90,325 | +€11,366 | +14.4% |
| Fixed assets | 21/28 | €24,900 | €18,985 | -€5,914 | -23.8% |
| Tangible fixed assets | 22/27 | €24,795 | €18,880 | -€5,914 | -23.9% |
| Land and buildings | 22 | €15,165 | €13,315 | -€1,850 | -12.2% |
| Furniture and vehicles | 24 | €9,630 | €5,566 | -€4,064 | -42.2% |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €54,059 | €71,340 | +€17,281 | +32.0% |
| Amounts receivable within one year | 40/41 | €10,471 | €11,094 | +€623 | +5.9% |
| Trade receivables | 40 | €10,096 | €10,854 | +€758 | +7.5% |
| Other amounts receivable | 41 | €376 | €240 | -€135 | -36.0% |
| Current investments | 50/53 | - | €20,028 | +€20,028 | |
| Cash at bank and in hand | 54/58 | €43,588 | €40,176 | -€3,412 | -7.8% |
| Deferred charges and accrued income | 490/1 | - | €41 | +€41 | |
| Total equity and liabilities | 10/49 | €78,959 | €90,325 | +€11,366 | +14.4% |
| Equity | 10/15 | €64,136 | €68,676 | +€4,540 | +7.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €59,136 | €63,676 | +€4,540 | +7.7% |
| Distributable reserves | 133 | €59,136 | €63,676 | +€4,540 | +7.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €14,823 | €21,649 | +€6,826 | +46.1% |
| Amounts payable within one year | 42/48 | €14,195 | €21,537 | +€7,342 | +51.7% |
| Financial debts | 43 | €251 | €302 | +€51 | +20.2% |
| Credit institutions | 430/8 | €251 | €302 | +€51 | +20.2% |
| Trade debts | 44 | €855 | €5,647 | +€4,793 | +561% |
| Suppliers | 440/4 | €855 | €5,647 | +€4,793 | +561% |
| Taxes, remuneration and social security | 45 | €5,899 | €15,100 | +€9,201 | +156% |
| Taxes | 450/3 | €5,899 | €13,600 | +€7,701 | +131% |
| Remuneration and social security | 454/9 | €0 | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €7,191 | €488 | -€6,703 | -93.2% |
| Accrued charges and deferred income | 492/3 | €628 | €112 | -€516 | -82.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,517 | €5,914 | +€1,397 | +30.9% |
| Other operating charges | 640/8 | €1,014 | €1,728 | +€714 | +70.4% |
| Gross operating margin | 9900 | €34,909 | €23,411 | -€11,498 | -32.9% |
| Operating profit (loss) | 9901 | €29,378 | €15,769 | -€13,609 | -46.3% |
| Financial income | 75/76B | €19 | €107 | +€88 | +473% |
| Recurring financial income | 75 | €19 | €107 | +€88 | +473% |
| Financial charges | 65/66B | €1,154 | €387 | -€767 | -66.4% |
| Recurring financial charges | 65 | €1,154 | €387 | -€767 | -66.4% |
| Profit (loss) for the period before taxes | 9903 | €28,242 | €15,488 | -€12,754 | -45.2% |
| Income taxes | 67/77 | €3,813 | €5,600 | +€1,787 | +46.9% |
| Profit (loss) for the period | 9904 | €24,429 | €9,888 | -€14,542 | -59.5% |
| Profit (loss) for the period to be appropriated | 9905 | €24,429 | €9,888 | -€14,542 | -59.5% |
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 23 October 2026 via checked.be.