MOONCHASE: 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.
MOONCHASE
Largest movements
- Cash -€270,326
down €270,326 (-52.6%), from €514,167 to €243,841
mainly Accrued charges and deferred income (-€379,973) and Net result for the year (-€76,396)
- Receivables within one year -€196,661
down €196,661 (-17.0%), from €1.2m to €957,669
of which Other amounts receivable: -€109,066
- Accrued charges and deferred income -€379,973
down €379,973 (-97.4%), from €390,272 to €10,299
- Reserves -€76,396
down €76,396 (-6.6%), from €1.2m to €1.1m
- Tax, wage and social debts -€30,855
down €30,855 (-32.1%), from €96,073 to €65,218
of which Remuneration and social security: -€24,828
- Trade debts +€26,272
up €26,272 (+51.2%), from €51,285 to €77,557
- Gross operating margin -€167,088
down €167,088 (-33.8%), from €494,673 to €327,584
- Staff costs -€65,761
down €65,761 (-13.6%), from €482,621 to €416,860
- Financial income -€9,683
down €9,683 (-34.3%), from €28,223 to €18,539
- Taxes -€5,986
no longer reported in 2025 (was €5,986)
From the 31-03-2025 result to the 31-12-2025 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 31-03-2025 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-03-2025 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,717,698 | €1,257,086 | -€460,612 | -26.8% |
| Fixed assets | 21/28 | €5,840 | €12,605 | +€6,765 | +116% |
| Tangible fixed assets | 22/27 | €5,840 | €3,935 | -€1,905 | -32.6% |
| Plant, machinery and equipment | 23 | €4,889 | €3,201 | -€1,689 | -34.5% |
| Furniture and vehicles | 24 | €951 | €734 | -€216 | -22.8% |
| Financial fixed assets | 28 | - | €8,670 | +€8,670 | |
| Current assets | 29/58 | €1,711,858 | €1,244,481 | -€467,377 | -27.3% |
| Amounts receivable within one year | 40/41 | €1,154,330 | €957,669 | -€196,661 | -17.0% |
| Trade receivables | 40 | €225,973 | €138,379 | -€87,595 | -38.8% |
| Other amounts receivable | 41 | €928,357 | €819,291 | -€109,066 | -11.7% |
| Cash at bank and in hand | 54/58 | €514,167 | €243,841 | -€270,326 | -52.6% |
| Deferred charges and accrued income | 490/1 | €43,361 | €42,971 | -€390 | -0.9% |
| Total equity and liabilities | 10/49 | €1,717,698 | €1,257,086 | -€460,612 | -26.8% |
| Equity | 10/15 | €1,179,926 | €1,103,531 | -€76,396 | -6.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,161,326 | €1,084,931 | -€76,396 | -6.6% |
| Distributable reserves | 133 | €1,161,326 | €1,084,931 | -€76,396 | -6.6% |
| Amounts payable | 17/49 | €537,772 | €153,556 | -€384,216 | -71.4% |
| Amounts payable within one year | 42/48 | €147,500 | €143,257 | -€4,243 | -2.9% |
| Financial debts | 43 | €142 | €481 | +€340 | +240% |
| Other loans | 439 | €142 | €481 | +€340 | +240% |
| Trade debts | 44 | €51,285 | €77,557 | +€26,272 | +51.2% |
| Suppliers | 440/4 | €51,285 | €77,557 | +€26,272 | +51.2% |
| Taxes, remuneration and social security | 45 | €96,073 | €65,218 | -€30,855 | -32.1% |
| Taxes | 450/3 | €6,026 | - | -€6,026 | |
| Remuneration and social security | 454/9 | €90,047 | €65,218 | -€24,828 | -27.6% |
| Accrued charges and deferred income | 492/3 | €390,272 | €10,299 | -€379,973 | -97.4% |
| Remuneration, social security and pensions | 62 | €482,621 | €416,860 | -€65,761 | -13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,676 | €3,479 | -€2,197 | -38.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €792 | +€792 | |
| Other operating charges | 640/8 | €1,298 | €1,127 | -€171 | -13.2% |
| Non-recurring operating charges | 66A | €24,167 | - | -€24,167 | |
| Gross operating margin | 9900 | €494,673 | €327,584 | -€167,088 | -33.8% |
| Operating profit (loss) | 9901 | -€19,089 | -€94,673 | -€75,585 | -396% |
| Financial income | 75/76B | €28,223 | €18,539 | -€9,683 | -34.3% |
| Recurring financial income | 75 | €28,223 | €18,539 | -€9,683 | -34.3% |
| Financial charges | 65/66B | €435 | €261 | -€174 | -39.9% |
| Recurring financial charges | 65 | €435 | €261 | -€174 | -39.9% |
| Profit (loss) for the period before taxes | 9903 | €8,699 | -€76,396 | -€85,094 | |
| Income taxes | 67/77 | €5,986 | - | -€5,986 | |
| Profit (loss) for the period | 9904 | €2,713 | -€76,396 | -€79,109 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,713 | -€76,396 | -€79,109 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 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.