MOONEO STUDIO: 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.
MOONEO STUDIO
Largest movements
- Tangible fixed assets +€3,351
up €3,351 (+169.1%), from €1,982 to €5,334
of which Assets under construction and advance payments: +€3,789
- Cash -€1,709
down €1,709 (-33.9%), from €5,049 to €3,340
mainly Investment in fixed assets (net) (-€3,789) and Tax, wage and social debts (-€503)
- Intangible fixed assets -€1,000
down €1,000 (-20.7%), from €4,833 to €3,833
- Receivables within one year -€506
down €506 (-12.5%), from €4,054 to €3,547
of which Trade receivables: -€570
- Deferred charges and accrued income +€302
up €302 (+32813.0%), from €1 to €303
- Accrued charges and deferred income +€669
new in 2025: €669
- Tax, wage and social debts -€503
down €503 (-75.6%), from €666 to €163
- Gross operating margin -€1,716
down €1,716 (-42.5%), from €4,039 to €2,323
- Other operating charges -€1,406
down €1,406 (-77.9%), from €1,806 to €400
- Depreciation +€953
up €953 (+134.6%), from €708 to €1,661
- Taxes -€137
down €137 (-68.6%), from €200 to €63
- Financial charges +€74
up €74 (+461.4%), from €16 to €90
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 | €16,702 | €16,916 | +€214 | +1.3% |
| Formation expenses | 20 | €783 | €559 | -€224 | -28.6% |
| Fixed assets | 21/28 | €6,816 | €9,167 | +€2,351 | +34.5% |
| Intangible fixed assets | 21 | €4,833 | €3,833 | -€1,000 | -20.7% |
| Tangible fixed assets | 22/27 | €1,982 | €5,334 | +€3,351 | +169.1% |
| Furniture and vehicles | 24 | €1,982 | €1,545 | -€438 | -22.1% |
| Assets under construction and advance payments | 27 | - | €3,789 | +€3,789 | |
| Current assets | 29/58 | €9,104 | €7,190 | -€1,914 | -21.0% |
| Amounts receivable within one year | 40/41 | €4,054 | €3,547 | -€506 | -12.5% |
| Trade receivables | 40 | €4,054 | €3,484 | -€570 | -14.0% |
| Other amounts receivable | 41 | - | €63 | +€63 | |
| Cash at bank and in hand | 54/58 | €5,049 | €3,340 | -€1,709 | -33.9% |
| Deferred charges and accrued income | 490/1 | €1 | €303 | +€302 | +32813.0% |
| Total equity and liabilities | 10/49 | €16,702 | €16,916 | +€214 | +1.3% |
| Equity | 10/15 | €6,309 | €6,418 | +€109 | +1.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,309 | €1,418 | +€109 | +8.3% |
| Amounts payable | 17/49 | €10,393 | €10,498 | +€105 | +1.0% |
| Amounts payable after more than one year | 17 | €7,000 | €7,000 | = | 0.0% |
| Financial debts | 170/4 | €7,000 | €7,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,393 | €2,829 | -€564 | -16.6% |
| Trade debts | 44 | €2,727 | €2,666 | -€61 | -2.2% |
| Suppliers | 440/4 | €2,727 | €2,666 | -€61 | -2.2% |
| Taxes, remuneration and social security | 45 | €666 | €163 | -€503 | -75.6% |
| Taxes | 450/3 | €666 | €163 | -€503 | -75.6% |
| Accrued charges and deferred income | 492/3 | - | €669 | +€669 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €708 | €1,661 | +€953 | +134.6% |
| Other operating charges | 640/8 | €1,806 | €400 | -€1,406 | -77.9% |
| Gross operating margin | 9900 | €4,039 | €2,323 | -€1,716 | -42.5% |
| Operating profit (loss) | 9901 | €1,525 | €262 | -€1,263 | -82.8% |
| Financial charges | 65/66B | €16 | €90 | +€74 | +461.4% |
| Recurring financial charges | 65 | €16 | €90 | +€74 | +461.4% |
| Profit (loss) for the period before taxes | 9903 | €1,509 | €172 | -€1,337 | -88.6% |
| Income taxes | 67/77 | €200 | €63 | -€137 | -68.6% |
| Profit (loss) for the period | 9904 | €1,309 | €109 | -€1,200 | -91.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,309 | €109 | -€1,200 | -91.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.