MOONEN MANAGEMENT: 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.
MOONEN MANAGEMENT
Largest movements
- Cash +€831
up €831 (+16.5%), from €5,043 to €5,874
mainly Other debts (+€16,069) and Receivables within one year (+€543)
- Receivables within one year -€543
down €543 (-5.5%), from €9,969 to €9,426
of which Trade receivables: -€750
- Other debts +€16,069
up €16,069 (+5,931%), from €271 to €16,340
- Tax, wage and social debts -€12,016
down €12,016 (-73.4%), from €16,377 to €4,361
of which Remuneration and social security: -€8,569
- Current portion of long-term debt -€2,370
no longer reported in 2025 (was €2,370)
- Trade debts -€881
down €881 (-17.9%), from €4,920 to €4,039
- Profit (loss) carried forward -€515
down €515 (-4.3%), from -€11,926 to -€12,441
- Gross operating margin +€11,850
up €11,850, from -€11,403 to €447
- Taxes +€294
new in 2025: €294
- Financial charges +€203
up €203 (+310%), from €66 to €268
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.
Derived cash bridge
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 | €15,012 | €15,299 | +€288 | +1.9% |
| Current assets | 29/58 | €15,012 | €15,299 | +€288 | +1.9% |
| Amounts receivable within one year | 40/41 | €9,969 | €9,426 | -€543 | -5.5% |
| Trade receivables | 40 | €2,469 | €1,719 | -€750 | -30.4% |
| Other amounts receivable | 41 | €7,500 | €7,706 | +€206 | +2.8% |
| Cash at bank and in hand | 54/58 | €5,043 | €5,874 | +€831 | +16.5% |
| Total equity and liabilities | 10/49 | €15,012 | €15,299 | +€288 | +1.9% |
| Equity | 10/15 | -€8,926 | -€9,441 | -€515 | -5.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,926 | -€12,441 | -€515 | -4.3% |
| Amounts payable | 17/49 | €23,938 | €24,740 | +€803 | +3.4% |
| Amounts payable within one year | 42/48 | €23,938 | €24,740 | +€803 | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €2,370 | - | -€2,370 | |
| Trade debts | 44 | €4,920 | €4,039 | -€881 | -17.9% |
| Suppliers | 440/4 | €4,920 | €4,039 | -€881 | -17.9% |
| Taxes, remuneration and social security | 45 | €16,377 | €4,361 | -€12,016 | -73.4% |
| Taxes | 450/3 | €7,809 | €4,361 | -€3,447 | -44.1% |
| Remuneration and social security | 454/9 | €8,569 | - | -€8,569 | |
| Other amounts payable | 47/48 | €271 | €16,340 | +€16,069 | +5,931% |
| Other operating charges | 640/8 | €461 | €400 | -€62 | -13.4% |
| Gross operating margin | 9900 | -€11,403 | €447 | +€11,850 | |
| Operating profit (loss) | 9901 | -€11,865 | €47 | +€11,912 | |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €66 | €268 | +€203 | +310% |
| Recurring financial charges | 65 | €66 | €268 | +€203 | +310% |
| Profit (loss) for the period before taxes | 9903 | -€11,926 | -€221 | +€11,705 | +98.1% |
| Income taxes | 67/77 | - | €294 | +€294 | |
| Profit (loss) for the period | 9904 | -€11,926 | -€515 | +€11,411 | +95.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,926 | -€515 | +€11,411 | +95.7% |
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 14 October 2026 via checked.be.