MOONDENT: 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.
MOONDENT
Largest movements
- Receivables within one year +€1,608
up €1,608 (+3.8%), from €41,896 to €43,504
of which Trade receivables: +€1,317
- Cash -€1,403
down €1,403 (-21.1%), from €6,642 to €5,239
mainly Tax, wage and social debts (-€7,917) and Receivables within one year (-€1,608)
- Tangible fixed assets -€1,379
down €1,379 (-32.9%), from €4,188 to €2,809
- Tax, wage and social debts -€7,917
down €7,917 (-85.8%), from €9,228 to €1,311
of which Taxes: -€8,217
- Trade debts +€7,383
up €7,383 (+44.2%), from €16,684 to €24,067
- Profit (loss) carried forward -€832
down €832 (-17.7%), from €4,693 to €3,861
- Gross operating margin -€34,137
down €34,137 (-95.6%), from €35,711 to €1,574
- Taxes -€8,217
down €8,217 (-89.0%), from €9,228 to €1,011
- Financial income +€926
new in 2025: €926
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 | €53,605 | €52,238 | -€1,367 | -2.6% |
| Formation expenses | 20 | €879 | €402 | -€477 | -54.3% |
| Fixed assets | 21/28 | €4,188 | €2,809 | -€1,379 | -32.9% |
| Tangible fixed assets | 22/27 | €4,188 | €2,809 | -€1,379 | -32.9% |
| Furniture and vehicles | 24 | €4,188 | €2,809 | -€1,379 | -32.9% |
| Current assets | 29/58 | €48,538 | €49,027 | +€490 | +1.0% |
| Amounts receivable within one year | 40/41 | €41,896 | €43,504 | +€1,608 | +3.8% |
| Trade receivables | 40 | €26,769 | €28,086 | +€1,317 | +4.9% |
| Other amounts receivable | 41 | €15,126 | €15,418 | +€291 | +1.9% |
| Cash at bank and in hand | 54/58 | €6,642 | €5,239 | -€1,403 | -21.1% |
| Deferred charges and accrued income | 490/1 | - | €285 | +€285 | |
| Total equity and liabilities | 10/49 | €53,605 | €52,238 | -€1,367 | -2.6% |
| Equity | 10/15 | €27,693 | €26,861 | -€832 | -3.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,693 | €3,861 | -€832 | -17.7% |
| Amounts payable | 17/49 | €25,912 | €25,377 | -€535 | -2.1% |
| Amounts payable within one year | 42/48 | €25,912 | €25,377 | -€535 | -2.1% |
| Trade debts | 44 | €16,684 | €24,067 | +€7,383 | +44.2% |
| Suppliers | 440/4 | €16,684 | €24,067 | +€7,383 | +44.2% |
| Taxes, remuneration and social security | 45 | €9,228 | €1,311 | -€7,917 | -85.8% |
| Taxes | 450/3 | €9,228 | €1,011 | -€8,217 | -89.0% |
| Remuneration and social security | 454/9 | - | €300 | +€300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,561 | €1,857 | +€295 | +18.9% |
| Other operating charges | 640/8 | €118 | €251 | +€133 | +112.3% |
| Gross operating margin | 9900 | €35,711 | €1,574 | -€34,137 | -95.6% |
| Operating profit (loss) | 9901 | €34,031 | -€533 | -€34,565 | |
| Financial income | 75/76B | - | €926 | +€926 | |
| Recurring financial income | 75 | - | €926 | +€926 | |
| Financial charges | 65/66B | €111 | €214 | +€103 | +93.2% |
| Recurring financial charges | 65 | €111 | €214 | +€103 | +93.2% |
| Profit (loss) for the period before taxes | 9903 | €33,921 | €178 | -€33,742 | -99.5% |
| Income taxes | 67/77 | €9,228 | €1,011 | -€8,217 | -89.0% |
| Profit (loss) for the period | 9904 | €24,693 | -€832 | -€25,525 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,693 | -€832 | -€25,525 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.