Moonen: 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.
Moonen
Largest movements
- Cash -€242,611
down €242,611 (-77.7%), from €312,293 to €69,683
mainly Other debts (-€250,000) and Net result for the year (-€5,521)
- Receivables within one year -€15,362
down €15,362 (-13.4%), from €114,669 to €99,307
of which Trade receivables: -€12,787
- Other debts -€250,000
down €250,000 (-100.0%), from €250,000 to €0
- Reserves -€5,521
down €5,521 (-5.4%), from €101,454 to €95,933
of which Tax-exempt reserves: -€10,462
- Gross operating margin +€4,269
up €4,269 (+48.7%), from -€8,770 to -€4,501
- Financial charges -€95
down €95 (-12.0%), from €786 to €692
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 | €426,963 | €168,990 | -€257,973 | -60.4% |
| Current assets | 29/58 | €426,963 | €168,990 | -€257,973 | -60.4% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €114,669 | €99,307 | -€15,362 | -13.4% |
| Trade receivables | 40 | €110,112 | €97,325 | -€12,787 | -11.6% |
| Other amounts receivable | 41 | €4,558 | €1,983 | -€2,575 | -56.5% |
| Cash at bank and in hand | 54/58 | €312,293 | €69,683 | -€242,611 | -77.7% |
| Total equity and liabilities | 10/49 | €426,963 | €168,990 | -€257,973 | -60.4% |
| Equity | 10/15 | €163,949 | €158,428 | -€5,521 | -3.4% |
| Contributions | 10/11 | €62,496 | €62,496 | = | 0.0% |
| Capital | 10 | €62,496 | €62,496 | = | 0.0% |
| Issued capital | 100 | €62,496 | €62,496 | = | 0.0% |
| Reserves | 13 | €101,454 | €95,933 | -€5,521 | -5.4% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Tax-exempt reserves | 132 | €72,969 | €62,507 | -€10,462 | -14.3% |
| Distributable reserves | 133 | €22,235 | €27,176 | +€4,941 | +22.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €263,013 | €10,562 | -€252,452 | -96.0% |
| Amounts payable within one year | 42/48 | €263,013 | €10,562 | -€252,452 | -96.0% |
| Trade debts | 44 | €13,013 | €10,562 | -€2,452 | -18.8% |
| Suppliers | 440/4 | €13,013 | €10,562 | -€2,452 | -18.8% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €250,000 | €0 | -€250,000 | -100.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €331 | €337 | +€6 | +1.8% |
| Gross operating margin | 9900 | -€8,770 | -€4,501 | +€4,269 | +48.7% |
| Operating profit (loss) | 9901 | -€9,101 | -€4,838 | +€4,263 | +46.8% |
| Financial income | 75/76B | €23 | €9 | -€14 | -61.7% |
| Recurring financial income | 75 | €23 | €9 | -€14 | -61.7% |
| Financial charges | 65/66B | €786 | €692 | -€95 | -12.0% |
| Recurring financial charges | 65 | €786 | €692 | -€95 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,865 | -€5,521 | +€4,344 | +44.0% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€9,865 | -€5,521 | +€4,344 | +44.0% |
| Transfer from tax-exempt reserves | 789 | - | €10,462 | +€10,462 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,865 | €4,941 | +€14,806 |
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 8 October 2026 via checked.be.