MOONDAWN: 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.
MOONDAWN
Largest movements
- Cash +€38,180
up €38,180 (+1527.2%), from €2,500 to €40,680
mainly Net result for the year (+€28,769) and Tax, wage and social debts (+€13,677)
- Deferred charges and accrued income +€3,732
up €3,732 (+26807.2%), from €14 to €3,745
- Receivables within one year -€1,884
down €1,884 (-6.5%), from €29,031 to €27,146
- Tangible fixed assets +€1,057
up €1,057 (+28.7%), from €3,684 to €4,741
- Reserves +€28,769
new in 2025: €28,769
- Tax, wage and social debts +€13,677
up €13,677 (+221.1%), from €6,185 to €19,862
of which Taxes: +€11,539
- Trade debts -€1,361
down €1,361 (-75.5%), from €1,802 to €441
- Gross operating margin +€14,336
up €14,336 (+43.8%), from €32,768 to €47,105
- Taxes +€4,854
up €4,854 (+78.5%), from €6,185 to €11,039
- Other operating charges +€4,653
new in 2025: €4,653
- Financial income +€1,437
new in 2025: €1,437
- Financial charges +€1,294
new in 2025: €1,294
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 | €35,228 | €76,313 | +€41,085 | +116.6% |
| Fixed assets | 21/28 | €3,684 | €4,741 | +€1,057 | +28.7% |
| Tangible fixed assets | 22/27 | €3,684 | €4,741 | +€1,057 | +28.7% |
| Plant, machinery and equipment | 23 | €3,684 | €4,741 | +€1,057 | +28.7% |
| Current assets | 29/58 | €31,544 | €71,572 | +€40,028 | +126.9% |
| Amounts receivable within one year | 40/41 | €29,031 | €27,146 | -€1,884 | -6.5% |
| Other amounts receivable | 41 | €29,031 | €27,146 | -€1,884 | -6.5% |
| Cash at bank and in hand | 54/58 | €2,500 | €40,680 | +€38,180 | +1527.2% |
| Deferred charges and accrued income | 490/1 | €14 | €3,745 | +€3,732 | +26807.2% |
| Total equity and liabilities | 10/49 | €35,228 | €76,313 | +€41,085 | +116.6% |
| Equity | 10/15 | €27,241 | €56,010 | +€28,769 | +105.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €28,769 | +€28,769 | |
| Distributable reserves | 133 | - | €28,769 | +€28,769 | |
| Profit (loss) carried forward | 14 | €24,741 | €24,741 | = | 0.0% |
| Amounts payable | 17/49 | €7,987 | €20,303 | +€12,316 | +154.2% |
| Amounts payable within one year | 42/48 | €7,987 | €20,303 | +€12,316 | +154.2% |
| Trade debts | 44 | €1,802 | €441 | -€1,361 | -75.5% |
| Suppliers | 440/4 | €1,802 | €441 | -€1,361 | -75.5% |
| Taxes, remuneration and social security | 45 | €6,185 | €19,862 | +€13,677 | +221.1% |
| Taxes | 450/3 | €6,185 | €17,724 | +€11,539 | +186.6% |
| Remuneration and social security | 454/9 | - | €2,138 | +€2,138 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,842 | €2,787 | +€945 | +51.3% |
| Other operating charges | 640/8 | - | €4,653 | +€4,653 | |
| Gross operating margin | 9900 | €32,768 | €47,105 | +€14,336 | +43.8% |
| Operating profit (loss) | 9901 | €30,926 | €39,665 | +€8,739 | +28.3% |
| Financial income | 75/76B | - | €1,437 | +€1,437 | |
| Recurring financial income | 75 | - | €1,437 | +€1,437 | |
| Financial charges | 65/66B | - | €1,294 | +€1,294 | |
| Recurring financial charges | 65 | - | €1,294 | +€1,294 | |
| Profit (loss) for the period before taxes | 9903 | €30,926 | €39,808 | +€8,882 | +28.7% |
| Income taxes | 67/77 | €6,185 | €11,039 | +€4,854 | +78.5% |
| Profit (loss) for the period | 9904 | €24,741 | €28,769 | +€4,028 | +16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,741 | €28,769 | +€4,028 | +16.3% |
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 11 October 2026 via checked.be.