MOONFLUX: 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.
MOONFLUX
Largest movements
- Current investments -€18,887
down €18,887 (-36.8%), from €51,387 to €32,500
- Receivables within one year -€15,738
down €15,738 (-49.6%), from €31,723 to €15,986
of which Other amounts receivable: -€16,066
- Cash +€13,134
up €13,134 (+47.2%), from €27,809 to €40,943
mainly Other debts (+€40,295) and Net result for the year (+€37,619)
- Tangible fixed assets -€3,120
down €3,120 (-51.5%), from €6,053 to €2,933
- Reserves -€49,865
down €49,865 (-52.7%), from €94,628 to €44,763
- Other debts +€40,295
up €40,295 (+2345.4%), from €1,718 to €42,013
- Tax, wage and social debts -€14,015
down €14,015 (-93.1%), from €15,061 to €1,046
- Trade debts -€1,261
down €1,261 (-47.4%), from €2,661 to €1,400
- Gross operating margin +€15,139
up €15,139 (+36.9%), from €41,024 to €56,163
- Financial charges +€2,403
up €2,403 (+268.8%), from €894 to €3,297
- Taxes +€2,238
up €2,238 (+23.1%), from €9,674 to €11,912
- Financial income +€667
up €667 (+802.5%), from €83 to €751
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 | €117,055 | €92,629 | -€24,426 | -20.9% |
| Fixed assets | 21/28 | €6,053 | €2,933 | -€3,120 | -51.5% |
| Tangible fixed assets | 22/27 | €6,053 | €2,933 | -€3,120 | -51.5% |
| Furniture and vehicles | 24 | €6,053 | €2,933 | -€3,120 | -51.5% |
| Current assets | 29/58 | €111,002 | €89,696 | -€21,306 | -19.2% |
| Amounts receivable within one year | 40/41 | €31,723 | €15,986 | -€15,738 | -49.6% |
| Trade receivables | 40 | €15,343 | €15,671 | +€328 | +2.1% |
| Other amounts receivable | 41 | €16,381 | €315 | -€16,066 | -98.1% |
| Current investments | 50/53 | €51,387 | €32,500 | -€18,887 | -36.8% |
| Cash at bank and in hand | 54/58 | €27,809 | €40,943 | +€13,134 | +47.2% |
| Deferred charges and accrued income | 490/1 | €83 | €268 | +€185 | +222.2% |
| Total equity and liabilities | 10/49 | €117,055 | €92,629 | -€24,426 | -20.9% |
| Equity | 10/15 | €96,628 | €46,763 | -€49,865 | -51.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €94,628 | €44,763 | -€49,865 | -52.7% |
| Distributable reserves | 133 | €94,628 | €44,763 | -€49,865 | -52.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €20,427 | €45,866 | +€25,439 | +124.5% |
| Amounts payable within one year | 42/48 | €20,427 | €45,212 | +€24,785 | +121.3% |
| Financial debts | 43 | €987 | €753 | -€234 | -23.7% |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €987 | €753 | -€234 | -23.7% |
| Trade debts | 44 | €2,661 | €1,400 | -€1,261 | -47.4% |
| Suppliers | 440/4 | €2,661 | €1,400 | -€1,261 | -47.4% |
| Taxes, remuneration and social security | 45 | €15,061 | €1,046 | -€14,015 | -93.1% |
| Taxes | 450/3 | €15,061 | €1,046 | -€14,015 | -93.1% |
| Other amounts payable | 47/48 | €1,718 | €42,013 | +€40,295 | +2345.4% |
| Accrued charges and deferred income | 492/3 | - | €654 | +€654 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,667 | €3,120 | +€454 | +17.0% |
| Other operating charges | 640/8 | €985 | €966 | -€19 | -1.9% |
| Gross operating margin | 9900 | €41,024 | €56,163 | +€15,139 | +36.9% |
| Operating profit (loss) | 9901 | €37,372 | €52,077 | +€14,705 | +39.3% |
| Financial income | 75/76B | €83 | €751 | +€667 | +802.5% |
| Recurring financial income | 75 | €83 | €751 | +€667 | +802.5% |
| Financial charges | 65/66B | €894 | €3,297 | +€2,403 | +268.8% |
| Recurring financial charges | 65 | €894 | €3,297 | +€2,403 | +268.8% |
| Profit (loss) for the period before taxes | 9903 | €36,562 | €49,531 | +€12,969 | +35.5% |
| Income taxes | 67/77 | €9,674 | €11,912 | +€2,238 | +23.1% |
| Profit (loss) for the period | 9904 | €26,888 | €37,619 | +€10,731 | +39.9% |
| Profit (loss) for the period to be appropriated | 9905 | €26,888 | €37,619 | +€10,731 | +39.9% |
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 4 October 2026 via checked.be.