MOONGLOW: 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.
MOONGLOW
Largest movements
- Cash -€1,734
down €1,734 (-45.8%), from €3,785 to €2,051
mainly Net result for the year (-€1,737) and Tax, wage and social debts (-€259)
- Receivables within one year -€225
down €225 (-18.9%), from €1,193 to €967
of which Other amounts receivable: -€225
- Profit (loss) carried forward -€1,737
new in 2025: -€1,737
- Tax, wage and social debts -€259
down €259 (-60.1%), from €431 to €172
- Gross operating margin -€6,362
down €6,362, from €4,490 to -€1,872
- Taxes -€611
down €611, from €431 to -€180
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 | €4,977 | €3,018 | -€1,959 | -39.4% |
| Current assets | 29/58 | €4,977 | €3,018 | -€1,959 | -39.4% |
| Amounts receivable within one year | 40/41 | €1,193 | €967 | -€225 | -18.9% |
| Trade receivables | 40 | €750 | €750 | = | 0.0% |
| Other amounts receivable | 41 | €443 | €217 | -€225 | -50.9% |
| Cash at bank and in hand | 54/58 | €3,785 | €2,051 | -€1,734 | -45.8% |
| Total equity and liabilities | 10/49 | €4,977 | €3,018 | -€1,959 | -39.4% |
| Equity | 10/15 | €3,150 | €1,414 | -€1,737 | -55.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €1,150 | €1,150 | = | 0.0% |
| Distributable reserves | 133 | €1,150 | €1,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,737 | -€1,737 | |
| Amounts payable | 17/49 | €1,827 | €1,604 | -€223 | -12.2% |
| Amounts payable within one year | 42/48 | €1,827 | €1,604 | -€223 | -12.2% |
| Trade debts | 44 | €54 | €91 | +€36 | +66.6% |
| Suppliers | 440/4 | €54 | €91 | +€36 | +66.6% |
| Taxes, remuneration and social security | 45 | €431 | €172 | -€259 | -60.1% |
| Taxes | 450/3 | €431 | €172 | -€259 | -60.1% |
| Other amounts payable | 47/48 | €1,342 | €1,342 | = | 0.0% |
| Gross operating margin | 9900 | €4,490 | -€1,872 | -€6,362 | |
| Operating profit (loss) | 9901 | €4,490 | -€1,872 | -€6,362 | |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €4,447 | -€1,917 | -€6,364 | |
| Income taxes | 67/77 | €431 | -€180 | -€611 | |
| Profit (loss) for the period | 9904 | €4,016 | -€1,737 | -€5,753 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,016 | -€1,737 | -€5,753 |
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 10 October 2026 via checked.be.