MOONCOOKIE: 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.
MOONCOOKIE
Largest movements
- Cash -€30,788
down €30,788 (-49.1%), from €62,743 to €31,955
mainly Tax, wage and social debts (-€14,855) and Receivables within one year (-€13,331)
- Receivables within one year +€13,331
up €13,331 (+26.2%), from €50,820 to €64,151
of which Other amounts receivable: +€13,331
- Tax, wage and social debts -€14,855
down €14,855 (-35.1%), from €42,348 to €27,493
of which Taxes: -€14,022
- Debts after one year -€4,280
down €4,280 (-17.9%), from €23,915 to €19,635
- Trade debts +€4,266
up €4,266 (+28.1%), from €15,190 to €19,456
- Current portion of long-term debt -€3,290
down €3,290 (-29.7%), from €11,070 to €7,780
- Gross operating margin -€7,700
down €7,700 (-4.8%), from €159,172 to €151,472
- Depreciation -€5,118
down €5,118 (-45.1%), from €11,349 to €6,231
- Staff costs -€2,185
down €2,185 (-1.5%), from €145,103 to €142,918
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 | €169,058 | €151,485 | -€17,573 | -10.4% |
| Fixed assets | 21/28 | €38,665 | €38,771 | +€107 | +0.3% |
| Intangible fixed assets | 21 | €1,200 | €600 | -€600 | -50.0% |
| Tangible fixed assets | 22/27 | €37,465 | €38,171 | +€707 | +1.9% |
| Plant, machinery and equipment | 23 | €32,454 | €34,142 | +€1,687 | +5.2% |
| Furniture and vehicles | 24 | €5,011 | €4,030 | -€981 | -19.6% |
| Current assets | 29/58 | €130,393 | €112,714 | -€17,680 | -13.6% |
| Stocks and contracts in progress | 3 | €16,831 | €16,608 | -€222 | -1.3% |
| Stocks | 30/36 | €16,831 | €16,608 | -€222 | -1.3% |
| Amounts receivable within one year | 40/41 | €50,820 | €64,151 | +€13,331 | +26.2% |
| Trade receivables | 40 | €3,726 | €3,726 | = | 0.0% |
| Other amounts receivable | 41 | €47,094 | €60,425 | +€13,331 | +28.3% |
| Cash at bank and in hand | 54/58 | €62,743 | €31,955 | -€30,788 | -49.1% |
| Total equity and liabilities | 10/49 | €169,058 | €151,485 | -€17,573 | -10.4% |
| Equity | 10/15 | €76,536 | €77,122 | +€587 | +0.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €70,336 | €70,922 | +€587 | +0.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €68,476 | €69,062 | +€587 | +0.9% |
| Amounts payable | 17/49 | €92,523 | €74,363 | -€18,160 | -19.6% |
| Amounts payable after more than one year | 17 | €23,915 | €19,635 | -€4,280 | -17.9% |
| Financial debts | 170/4 | €23,915 | €19,635 | -€4,280 | -17.9% |
| Amounts payable within one year | 42/48 | €68,608 | €54,728 | -€13,880 | -20.2% |
| Current portion of amounts payable after more than one year | 42 | €11,070 | €7,780 | -€3,290 | -29.7% |
| Trade debts | 44 | €15,190 | €19,456 | +€4,266 | +28.1% |
| Suppliers | 440/4 | €15,190 | €19,456 | +€4,266 | +28.1% |
| Taxes, remuneration and social security | 45 | €42,348 | €27,493 | -€14,855 | -35.1% |
| Taxes | 450/3 | €25,104 | €11,083 | -€14,022 | -55.9% |
| Remuneration and social security | 454/9 | €17,244 | €16,410 | -€834 | -4.8% |
| Remuneration, social security and pensions | 62 | €145,103 | €142,918 | -€2,185 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,349 | €6,231 | -€5,118 | -45.1% |
| Other operating charges | 640/8 | €2,839 | €1,338 | -€1,501 | -52.9% |
| Gross operating margin | 9900 | €159,172 | €151,472 | -€7,700 | -4.8% |
| Operating profit (loss) | 9901 | -€120 | €984 | +€1,104 | |
| Financial income | 75/76B | €2,059 | €2,168 | +€109 | +5.3% |
| Recurring financial income | 75 | €2,059 | €2,168 | +€109 | +5.3% |
| Financial charges | 65/66B | €1,774 | €1,864 | +€90 | +5.1% |
| Recurring financial charges | 65 | €1,774 | €1,864 | +€90 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | €165 | €1,287 | +€1,122 | +680.3% |
| Income taxes | 67/77 | €59 | €701 | +€641 | +1080.0% |
| Profit (loss) for the period | 9904 | €106 | €587 | +€481 | +455.6% |
| Profit (loss) for the period to be appropriated | 9905 | €106 | €587 | +€481 | +455.6% |
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 2 October 2026 via checked.be.