MOONGY: 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.
What changed
MOONGY
NACE 71.121, Engineering and related technical consultancy, excluding land surveyors
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€193,600
2024 · €1.3m-€1.1m
Equity
€1.6m
2024 · €2.0m-€406,400
Cash
€1.1m
2024 · €1.5m-€425,997
Balance sheet total
€4.8m
2024 · €5.5m-€735,470
Largest movements
Assets
- Cash -€425,997
down €425,997 (-28.5%), from €1.5m to €1.1m
mainly Contributions, distributions and other (-€600,000) and Tax, wage and social debts (-€515,832)
- Receivables within one year -€394,249
down €394,249 (-10.5%), from €3.8m to €3.4m
of which Trade receivables: -€456,358
- Deferred charges and accrued income +€98,176
up €98,176 (+421.5%), from €23,293 to €121,469
Equity and liabilities
- Tax, wage and social debts -€515,832
down €515,832 (-31.3%), from €1.6m to €1.1m
of which Taxes: -€258,175
- Profit (loss) carried forward -€406,400
down €406,400 (-22.0%), from €1.8m to €1.4m
- Other debts -€400,000
down €400,000 (-40.0%), from €1.0m to €600,000
- Provisions +€371,000
new in 2025: €371,000
- Trade debts +€142,755
up €142,755 (+18.3%), from €779,105 to €921,860
Income statement
- Turnover -€1.7m
down €1.7m (-10.4%), from €16.7m to €15.0m
- Staff costs -€1.2m
down €1.2m (-12.5%), from €9.7m to €8.5m
- Provisions +€371,000
new in 2025: €371,000
- Goods and materials +€313,044
up €313,044 (+9.9%), from €3.2m to €3.5m
- Services and other goods -€290,743
down €290,743 (-10.5%), from €2.8m to €2.5m
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.
Result 2024
€1.3m
Turnover
-€1.7m
Other operating income
-€253,272
Goods and materials
-€313,044
Services and other goods
+€290,743
Staff costs
+€1.2m
Depreciation
+€4,057
Write-downs
-€56,786
Provisions
-€371,000
Other operating charges
-€98,355
Financial income
-€1,483
Financial charges
-€689
Taxes
+€273,277
Result 2025
€193,600
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.
From operations
+€184,715
Investment
-€10,713
Financing
-€600,000
Cash 2024
€1.5m
From operations (derived)
+€184,715
Net result for the year
+€193,600
Depreciation
+€24,111
Receivables within one year
+€394,249
Deferred charges and accrued income
-€98,176
Provisions
+€371,000
Trade debts
+€142,755
Tax, wage and social debts
-€515,832
Other debts
-€400,000
Accrued charges and deferred income
+€73,008
Investment (derived)
-€10,713
Investment in fixed assets (net)
-€10,713
Financing
-€600,000
Contributions, distributions and other
-€600,000
Cash 2025
€1.1m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,534,236 | €4,798,766 | -€735,470 | -13.3% |
| Fixed assets | 21/28 | €256,706 | €243,307 | -€13,399 | -5.2% |
| Intangible fixed assets | 21 | - | €2,832 | +€2,832 | |
| Tangible fixed assets | 22/27 | €101,611 | €84,847 | -€16,763 | -16.5% |
| Furniture and vehicles | 24 | €16,459 | €13,170 | -€3,288 | -20.0% |
| Other tangible fixed assets | 26 | €85,152 | €71,677 | -€13,475 | -15.8% |
| Financial fixed assets | 28 | €155,095 | €155,628 | +€533 | +0.3% |
| Other financial fixed assets | 284/8 | €155,095 | €155,628 | +€533 | +0.3% |
| Shares | 284 | €3,863 | €3,863 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €151,232 | €151,765 | +€533 | +0.4% |
| Current assets | 29/58 | €5,277,530 | €4,555,459 | -€722,071 | -13.7% |
| Amounts receivable within one year | 40/41 | €3,759,589 | €3,365,339 | -€394,249 | -10.5% |
| Trade receivables | 40 | €3,689,148 | €3,232,790 | -€456,358 | -12.4% |
| Other amounts receivable | 41 | €70,441 | €132,549 | +€62,108 | +88.2% |
| Cash at bank and in hand | 54/58 | €1,494,648 | €1,068,651 | -€425,997 | -28.5% |
| Deferred charges and accrued income | 490/1 | €23,293 | €121,469 | +€98,176 | +421.5% |
| Total equity and liabilities | 10/49 | €5,534,236 | €4,798,766 | -€735,470 | -13.3% |
| Equity | 10/15 | €2,005,528 | €1,599,127 | -€406,400 | -20.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €143,158 | €143,158 | = | 0.0% |
| Distributable reserves | 133 | €143,158 | €143,158 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,843,770 | €1,437,370 | -€406,400 | -22.0% |
| Provisions and deferred taxes | 16 | - | €371,000 | +€371,000 | |
| Provisions for liabilities and charges | 160/5 | - | €371,000 | +€371,000 | |
| Other liabilities and charges | 164/5 | - | €371,000 | +€371,000 | |
| Amounts payable | 17/49 | €3,528,708 | €2,828,639 | -€700,069 | -19.8% |
| Amounts payable within one year | 42/48 | €3,424,810 | €2,651,733 | -€773,077 | -22.6% |
| Trade debts | 44 | €779,105 | €921,860 | +€142,755 | +18.3% |
| Suppliers | 440/4 | €779,105 | €921,860 | +€142,755 | +18.3% |
| Taxes, remuneration and social security | 45 | €1,645,705 | €1,129,873 | -€515,832 | -31.3% |
| Taxes | 450/3 | €635,833 | €377,658 | -€258,175 | -40.6% |
| Remuneration and social security | 454/9 | €1,009,872 | €752,215 | -€257,657 | -25.5% |
| Other amounts payable | 47/48 | €1,000,000 | €600,000 | -€400,000 | -40.0% |
| Accrued charges and deferred income | 492/3 | €103,898 | €176,906 | +€73,008 | +70.3% |
| Operating income | 70/76A | €17,660,859 | €15,665,572 | -€2.0m | -11.3% |
| Turnover | 70 | €16,695,858 | €14,953,843 | -€1.7m | -10.4% |
| Other operating income | 74 | €965,001 | €711,729 | -€253,272 | -26.2% |
| Operating charges | 60/66A | €15,641,385 | €14,974,519 | -€666,866 | -4.3% |
| Goods for resale, raw materials and consumables | 60 | €3,170,826 | €3,483,870 | +€313,044 | +9.9% |
| Purchases | 600/8 | €3,170,826 | €3,483,870 | +€313,044 | +9.9% |
| Services and other goods | 61 | €2,759,402 | €2,468,659 | -€290,743 | -10.5% |
| Remuneration, social security and pensions | 62 | €9,677,996 | €8,466,744 | -€1.2m | -12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,168 | €24,111 | -€4,057 | -14.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €56,786 | +€56,786 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €371,000 | +€371,000 | |
| Other operating charges | 640/8 | €4,993 | €103,348 | +€98,355 | +1970.0% |
| Operating profit (loss) | 9901 | €2,019,474 | €691,052 | -€1.3m | -65.8% |
| Financial income | 75/76B | €4,621 | €3,138 | -€1,483 | -32.1% |
| Recurring financial income | 75 | €4,621 | €3,138 | -€1,483 | -32.1% |
| Income from financial fixed assets | 750 | €667 | €933 | +€267 | +40.0% |
| Income from current assets | 751 | €801 | €761 | -€39 | -4.9% |
| Other financial income | 752/9 | €3,154 | €1,444 | -€1,710 | -54.2% |
| Financial charges | 65/66B | €75,349 | €76,038 | +€689 | +0.9% |
| Recurring financial charges | 65 | €75,349 | €76,038 | +€689 | +0.9% |
| Other financial charges | 652/9 | €75,349 | €76,038 | +€689 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €1,948,746 | €618,153 | -€1.3m | -68.3% |
| Income taxes | 67/77 | €697,830 | €424,553 | -€273,277 | -39.2% |
| Taxes | 670/3 | €707,263 | €428,608 | -€278,655 | -39.4% |
| Tax adjustments and reversals of tax provisions | 77 | €9,433 | €4,055 | -€5,377 | -57.0% |
| Profit (loss) for the period | 9904 | €1,250,915 | €193,600 | -€1.1m | -84.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,250,915 | €193,600 | -€1.1m | -84.5% |
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 29 September 2026 via checked.be.