MOONLAND: 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.
MOONLAND
Largest movements
- Cash -€38,506
down €38,506 (-71.0%), from €54,238 to €15,732
mainly Net result for the year (-€23,295) and Tax, wage and social debts (-€12,195)
- Receivables within one year -€10,888
down €10,888 (-20.9%), from €52,204 to €41,315
of which Trade receivables: -€10,533
- Intangible fixed assets +€2,750
up €2,750 (+139%), from €1,972 to €4,721
- Tangible fixed assets -€2,490
down €2,490 (-36.7%), from €6,780 to €4,291
- Profit (loss) carried forward -€23,295
down €23,295 (-38.2%), from €60,978 to €37,683
- Tax, wage and social debts -€12,195
down €12,195 (-56.4%), from €21,637 to €9,442
of which Taxes: -€16,471
- Accrued charges and deferred income -€8,242
down €8,242 (-81.6%), from €10,096 to €1,854
- Trade debts -€4,664
down €4,664 (-19.6%), from €23,850 to €19,186
- Staff costs +€32,122
up €32,122 (+293%), from €10,952 to €43,074
- Gross operating margin -€24,737
down €24,737 (-48.4%), from €51,127 to €26,390
- Taxes -€12,914
down €12,914 (-99.8%), from €12,937 to €23
- Depreciation +€1,761
up €1,761 (+89.0%), from €1,979 to €3,740
- Financial charges +€1,230
up €1,230 (+246%), from €501 to €1,731
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.
Derived cash bridge
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 | €120,100 | €71,164 | -€48,936 | -40.7% |
| Fixed assets | 21/28 | €8,752 | €9,012 | +€260 | +3.0% |
| Intangible fixed assets | 21 | €1,972 | €4,721 | +€2,750 | +139% |
| Tangible fixed assets | 22/27 | €6,780 | €4,291 | -€2,490 | -36.7% |
| Furniture and vehicles | 24 | €6,780 | €4,291 | -€2,490 | -36.7% |
| Current assets | 29/58 | €111,349 | €62,152 | -€49,196 | -44.2% |
| Amounts receivable within one year | 40/41 | €52,204 | €41,315 | -€10,888 | -20.9% |
| Trade receivables | 40 | €51,190 | €40,657 | -€10,533 | -20.6% |
| Other amounts receivable | 41 | €1,013 | €658 | -€355 | -35.0% |
| Cash at bank and in hand | 54/58 | €54,238 | €15,732 | -€38,506 | -71.0% |
| Deferred charges and accrued income | 490/1 | €4,907 | €5,105 | +€198 | +4.0% |
| Total equity and liabilities | 10/49 | €120,100 | €71,164 | -€48,936 | -40.7% |
| Equity | 10/15 | €63,978 | €40,683 | -€23,295 | -36.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,978 | €37,683 | -€23,295 | -38.2% |
| Amounts payable | 17/49 | €56,123 | €30,481 | -€25,641 | -45.7% |
| Amounts payable within one year | 42/48 | €46,027 | €28,628 | -€17,399 | -37.8% |
| Trade debts | 44 | €23,850 | €19,186 | -€4,664 | -19.6% |
| Suppliers | 440/4 | €23,850 | €19,186 | -€4,664 | -19.6% |
| Taxes, remuneration and social security | 45 | €21,637 | €9,442 | -€12,195 | -56.4% |
| Taxes | 450/3 | €21,637 | €5,165 | -€16,471 | -76.1% |
| Remuneration and social security | 454/9 | - | €4,276 | +€4,276 | |
| Other amounts payable | 47/48 | €541 | - | -€541 | |
| Accrued charges and deferred income | 492/3 | €10,096 | €1,854 | -€8,242 | -81.6% |
| Remuneration, social security and pensions | 62 | €10,952 | €43,074 | +€32,122 | +293% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,979 | €3,740 | +€1,761 | +89.0% |
| Other operating charges | 640/8 | €85 | €1,139 | +€1,054 | +1,239% |
| Gross operating margin | 9900 | €51,127 | €26,390 | -€24,737 | -48.4% |
| Operating profit (loss) | 9901 | €38,111 | -€21,563 | -€59,675 | |
| Financial income | 75/76B | €38 | €23 | -€16 | -40.9% |
| Recurring financial income | 75 | €38 | €23 | -€16 | -40.9% |
| Financial charges | 65/66B | €501 | €1,731 | +€1,230 | +246% |
| Recurring financial charges | 65 | €501 | €1,731 | +€1,230 | +246% |
| Profit (loss) for the period before taxes | 9903 | €37,649 | -€23,272 | -€60,921 | |
| Income taxes | 67/77 | €12,937 | €23 | -€12,914 | -99.8% |
| Profit (loss) for the period | 9904 | €24,712 | -€23,295 | -€48,007 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,712 | -€23,295 | -€48,007 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.