Moondays: 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.
Moondays
Largest movements
- Receivables within one year -€28,357
down €28,357 (-51.4%), from €55,173 to €26,816
of which Trade receivables: -€26,532
- Cash +€26,646
up €26,646 (+15.0%), from €177,107 to €203,753
mainly Net result for the year (+€39,062) and Receivables within one year (+€28,357)
- Reserves +€39,062
up €39,062 (+23.3%), from €167,750 to €206,812
of which Distributable reserves: +€39,062
- Tax, wage and social debts -€29,164
down €29,164 (-70.7%), from €41,265 to €12,101
- Other debts -€13,806
down €13,806 (-100%), from €13,806 to €0
- Current portion of long-term debt +€7,000
up €7,000 (+46.7%), from €15,000 to €22,000
- Trade debts -€4,576
down €4,576 (-75.0%), from €6,102 to €1,527
- Gross operating margin +€11,494
up €11,494 (+20.8%), from €55,148 to €66,642
- Taxes +€4,104
up €4,104 (+25.5%), from €16,094 to €20,198
- Financial charges +€1,767
up €1,767 (+60.5%), from €2,919 to €4,686
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €250,123 | €248,639 | -€1,484 | -0.6% |
| Fixed assets | 21/28 | €6,032 | €8,053 | +€2,021 | +33.5% |
| Tangible fixed assets | 22/27 | €5,882 | €7,976 | +€2,094 | +35.6% |
| Plant, machinery and equipment | 23 | €1,076 | €675 | -€401 | -37.3% |
| Furniture and vehicles | 24 | - | €743 | +€743 | |
| Other tangible fixed assets | 26 | €4,805 | €6,557 | +€1,752 | +36.5% |
| Financial fixed assets | 28 | €150 | €77 | -€73 | -48.7% |
| Current assets | 29/58 | €244,092 | €240,586 | -€3,505 | -1.4% |
| Amounts receivable within one year | 40/41 | €55,173 | €26,816 | -€28,357 | -51.4% |
| Trade receivables | 40 | €44,254 | €17,722 | -€26,532 | -60.0% |
| Other amounts receivable | 41 | €10,919 | €9,094 | -€1,825 | -16.7% |
| Cash at bank and in hand | 54/58 | €177,107 | €203,753 | +€26,646 | +15.0% |
| Deferred charges and accrued income | 490/1 | €11,812 | €10,017 | -€1,795 | -15.2% |
| Total equity and liabilities | 10/49 | €250,123 | €248,639 | -€1,484 | -0.6% |
| Equity | 10/15 | €173,950 | €213,012 | +€39,062 | +22.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €167,750 | €206,812 | +€39,062 | +23.3% |
| 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 | €165,890 | €204,952 | +€39,062 | +23.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €76,173 | €35,628 | -€40,546 | -53.2% |
| Amounts payable within one year | 42/48 | €76,173 | €35,628 | -€40,546 | -53.2% |
| Current portion of amounts payable after more than one year | 42 | €15,000 | €22,000 | +€7,000 | +46.7% |
| Trade debts | 44 | €6,102 | €1,527 | -€4,576 | -75.0% |
| Suppliers | 440/4 | €6,102 | €1,527 | -€4,576 | -75.0% |
| Taxes, remuneration and social security | 45 | €41,265 | €12,101 | -€29,164 | -70.7% |
| Taxes | 450/3 | €41,265 | €12,101 | -€29,164 | -70.7% |
| Other amounts payable | 47/48 | €13,806 | €0 | -€13,806 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,945 | €2,228 | +€283 | +14.6% |
| Other operating charges | 640/8 | €1,659 | €1,046 | -€613 | -37.0% |
| Gross operating margin | 9900 | €55,148 | €66,642 | +€11,494 | +20.8% |
| Operating profit (loss) | 9901 | €51,544 | €63,368 | +€11,824 | +22.9% |
| Financial income | 75/76B | - | €578 | +€578 | |
| Recurring financial income | 75 | - | €578 | +€578 | |
| Financial charges | 65/66B | €2,919 | €4,686 | +€1,767 | +60.5% |
| Recurring financial charges | 65 | €2,919 | €4,686 | +€1,767 | +60.5% |
| Profit (loss) for the period before taxes | 9903 | €48,625 | €59,260 | +€10,634 | +21.9% |
| Income taxes | 67/77 | €16,094 | €20,198 | +€4,104 | +25.5% |
| Profit (loss) for the period | 9904 | €32,531 | €39,062 | +€6,531 | +20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €32,531 | €39,062 | +€6,531 | +20.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.