MOONIGHT: 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.
MOONIGHT
Largest movements
- Stocks and contracts -€5,230
down €5,230 (-75.3%), from €6,943 to €1,713
- Cash +€406
up €406 (+181.0%), from €224 to €630
mainly Stocks and contracts (+€5,230) and Tax, wage and social debts (+€370)
- Receivables within one year +€179
up €179 (+4.7%), from €3,837 to €4,016
- Tangible fixed assets -€163
no longer reported in 2025 (was €163)
- Profit (loss) carried forward -€3,801
down €3,801 (-2.5%), from -€154,227 to -€158,028
- Other debts -€1,501
down €1,501 (-6.9%), from €21,888 to €20,387
- Tax, wage and social debts +€370
up €370 (+63.9%), from €578 to €948
- Trade debts +€125
up €125 (+46.6%), from €268 to €393
- Write-downs +€708
new in 2025: €708
- Gross operating margin -€230
down €230 (-8.9%), from -€2,594 to -€2,824
- Financial charges -€111
down €111 (-51.2%), from €216 to €106
- Depreciation -€35
down €35 (-17.8%), from €198 to €163
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 | €11,167 | €6,360 | -€4,807 | -43.1% |
| Fixed assets | 21/28 | €163 | - | -€163 | |
| Tangible fixed assets | 22/27 | €163 | - | -€163 | |
| Furniture and vehicles | 24 | €163 | - | -€163 | |
| Current assets | 29/58 | €11,005 | €6,360 | -€4,645 | -42.2% |
| Stocks and contracts in progress | 3 | €6,943 | €1,713 | -€5,230 | -75.3% |
| Stocks | 30/36 | €6,943 | €1,713 | -€5,230 | -75.3% |
| Amounts receivable within one year | 40/41 | €3,837 | €4,016 | +€179 | +4.7% |
| Trade receivables | 40 | €3,837 | €4,016 | +€179 | +4.7% |
| Cash at bank and in hand | 54/58 | €224 | €630 | +€406 | +181.0% |
| Total equity and liabilities | 10/49 | €11,167 | €6,360 | -€4,807 | -43.1% |
| Equity | 10/15 | -€133,776 | -€137,577 | -€3,801 | -2.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€154,227 | -€158,028 | -€3,801 | -2.5% |
| Amounts payable | 17/49 | €144,943 | €143,936 | -€1,007 | -0.7% |
| Amounts payable after more than one year | 17 | €122,209 | €122,209 | = | 0.0% |
| Other amounts payable | 178/9 | €122,209 | €122,209 | = | 0.0% |
| Amounts payable within one year | 42/48 | €22,734 | €21,727 | -€1,007 | -4.4% |
| Trade debts | 44 | €268 | €393 | +€125 | +46.6% |
| Suppliers | 440/4 | €268 | €393 | +€125 | +46.6% |
| Taxes, remuneration and social security | 45 | €578 | €948 | +€370 | +63.9% |
| Taxes | 450/3 | €578 | €948 | +€370 | +63.9% |
| Other amounts payable | 47/48 | €21,888 | €20,387 | -€1,501 | -6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €198 | €163 | -€35 | -17.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €708 | +€708 | |
| Gross operating margin | 9900 | -€2,594 | -€2,824 | -€230 | -8.9% |
| Operating profit (loss) | 9901 | -€2,792 | -€3,695 | -€903 | -32.3% |
| Financial charges | 65/66B | €216 | €106 | -€111 | -51.2% |
| Recurring financial charges | 65 | €216 | €106 | -€111 | -51.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,009 | -€3,801 | -€792 | -26.3% |
| Profit (loss) for the period | 9904 | -€3,009 | -€3,801 | -€792 | -26.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,009 | -€3,801 | -€792 | -26.3% |
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 12 October 2026 via checked.be.