MOONLIGHT & CO: 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.
MOONLIGHT & CO
Largest movements
- Receivables within one year +€12,778
new in 2025: €12,778
- Tangible fixed assets -€7,205
down €7,205 (-2.9%), from €248,519 to €241,314
- Profit (loss) carried forward +€9,472
up €9,472 (+5.7%), from -€166,499 to -€157,027
- Other debts -€4,255
down €4,255 (-86.4%), from €4,927 to €672
- Gross operating margin -€5,838
down €5,838 (-19.6%), from €29,800 to €23,962
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 | €251,461 | €255,082 | +€3,621 | +1.4% |
| Fixed assets | 21/28 | €248,519 | €241,314 | -€7,205 | -2.9% |
| Tangible fixed assets | 22/27 | €248,519 | €241,314 | -€7,205 | -2.9% |
| Land and buildings | 22 | €248,519 | €241,314 | -€7,205 | -2.9% |
| Current assets | 29/58 | €2,942 | €13,768 | +€10,826 | +368.0% |
| Amounts receivable within one year | 40/41 | - | €12,778 | +€12,778 | |
| Other amounts receivable | 41 | - | €12,778 | +€12,778 | |
| Cash at bank and in hand | 54/58 | €1,855 | €990 | -€865 | -46.6% |
| Deferred charges and accrued income | 490/1 | €1,087 | €0 | -€1,087 | -100.0% |
| Total equity and liabilities | 10/49 | €251,461 | €255,082 | +€3,621 | +1.4% |
| Equity | 10/15 | €244,542 | €254,014 | +€9,472 | +3.9% |
| Contributions | 10/11 | €377,886 | €377,886 | = | 0.0% |
| Capital | 10 | €362,605 | €362,605 | = | 0.0% |
| Issued capital | 100 | €375,000 | €375,000 | = | 0.0% |
| Uncalled capital | 101 | €12,395 | €12,395 | = | 0.0% |
| Outside capital | 11 | €15,280 | €15,280 | = | 0.0% |
| Share premium | 1100/10 | €15,280 | €15,280 | = | 0.0% |
| Reserves | 13 | €33,156 | €33,156 | = | 0.0% |
| Non-distributable reserves | 130/1 | €33,156 | €33,156 | = | 0.0% |
| Reserves not available under the articles | 1311 | €33,156 | €33,156 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€166,499 | -€157,027 | +€9,472 | +5.7% |
| Amounts payable | 17/49 | €6,919 | €1,068 | -€5,851 | -84.6% |
| Amounts payable within one year | 42/48 | €6,919 | €1,068 | -€5,851 | -84.6% |
| Trade debts | 44 | €1,992 | €396 | -€1,597 | -80.1% |
| Suppliers | 440/4 | €1,992 | €396 | -€1,597 | -80.1% |
| Other amounts payable | 47/48 | €4,927 | €672 | -€4,255 | -86.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,161 | €7,205 | +€44 | +0.6% |
| Other operating charges | 640/8 | €6,686 | €6,896 | +€210 | +3.1% |
| Gross operating margin | 9900 | €29,800 | €23,962 | -€5,838 | -19.6% |
| Operating profit (loss) | 9901 | €15,952 | €9,861 | -€6,092 | -38.2% |
| Financial charges | 65/66B | €207 | €182 | -€25 | -12.2% |
| Recurring financial charges | 65 | €207 | €182 | -€25 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €15,745 | €9,679 | -€6,066 | -38.5% |
| Profit (loss) for the period | 9904 | €15,745 | €9,679 | -€6,066 | -38.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,745 | €9,679 | -€6,066 | -38.5% |
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 6 October 2026 via checked.be.