MOONLINE CONSULTING: 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.
MOONLINE CONSULTING
Largest movements
- Cash +€36,623
up €36,623 (+20.0%), from €183,523 to €220,146
mainly Accrued charges and deferred income (+€40,039) and Depreciation (+€22,515)
- Receivables within one year +€10,276
up €10,276 (+72.6%), from €14,156 to €24,432
of which Trade receivables: +€23,522
- Accrued charges and deferred income +€40,039
new in 2025: €40,039
- Debts after one year -€33,285
down €33,285 (-14.1%), from €235,333 to €202,049
- Profit (loss) carried forward +€23,228
up €23,228 (+4,619%), from €503 to €23,731
- Other debts -€18,346
down €18,346 (-7.1%), from €259,454 to €241,108
- Tax, wage and social debts +€17,396
new in 2025: €17,396
- Gross operating margin -€77,947
down €77,947 (-53.0%), from €146,938 to €68,991
- Depreciation -€37,551
down €37,551 (-62.5%), from €60,067 to €22,515
- Taxes +€13,286
up €13,286 (+422%), from €3,150 to €16,435
- Financial charges +€4,318
up €4,318 (+80.2%), from €5,384 to €9,703
- Financial income +€1,641
up €1,641 (+15,963%), from €10 to €1,651
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 | €614,464 | €653,339 | +€38,875 | +6.3% |
| Fixed assets | 21/28 | €414,824 | €408,685 | -€6,140 | -1.5% |
| Tangible fixed assets | 22/27 | €414,824 | €408,685 | -€6,140 | -1.5% |
| Land and buildings | 22 | €345,601 | €335,008 | -€10,593 | -3.1% |
| Furniture and vehicles | 24 | €4,273 | €11,996 | +€7,723 | +181% |
| Other tangible fixed assets | 26 | €64,950 | €61,681 | -€3,270 | -5.0% |
| Current assets | 29/58 | €199,639 | €244,655 | +€45,015 | +22.5% |
| Amounts receivable within one year | 40/41 | €14,156 | €24,432 | +€10,276 | +72.6% |
| Trade receivables | 40 | €908 | €24,430 | +€23,522 | +2,592% |
| Other amounts receivable | 41 | €13,249 | €3 | -€13,246 | -100.0% |
| Cash at bank and in hand | 54/58 | €183,523 | €220,146 | +€36,623 | +20.0% |
| Deferred charges and accrued income | 490/1 | €1,960 | €76 | -€1,884 | -96.1% |
| Total equity and liabilities | 10/49 | €614,464 | €653,339 | +€38,875 | +6.3% |
| Equity | 10/15 | €79,889 | €101,137 | +€21,248 | +26.6% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €66,886 | €64,906 | -€1,980 | -3.0% |
| Tax-exempt reserves | 132 | €65,166 | €63,187 | -€1,980 | -3.0% |
| Distributable reserves | 133 | €1,720 | €1,720 | = | 0.0% |
| Profit (loss) carried forward | 14 | €503 | €23,731 | +€23,228 | +4,619% |
| Provisions and deferred taxes | 16 | €21,722 | €21,062 | -€660 | -3.0% |
| Deferred taxes | 168 | €21,722 | €21,062 | -€660 | -3.0% |
| Amounts payable | 17/49 | €512,852 | €531,140 | +€18,287 | +3.6% |
| Amounts payable after more than one year | 17 | €235,333 | €202,049 | -€33,285 | -14.1% |
| Financial debts | 170/4 | €235,333 | €202,049 | -€33,285 | -14.1% |
| Amounts payable within one year | 42/48 | €277,519 | €289,051 | +€11,532 | +4.2% |
| Current portion of amounts payable after more than one year | 42 | €16,767 | €25,285 | +€8,518 | +50.8% |
| Trade debts | 44 | €1,298 | €5,263 | +€3,965 | +305% |
| Suppliers | 440/4 | €1,298 | €5,263 | +€3,965 | +305% |
| Taxes, remuneration and social security | 45 | - | €17,396 | +€17,396 | |
| Taxes | 450/3 | - | €17,396 | +€17,396 | |
| Other amounts payable | 47/48 | €259,454 | €241,108 | -€18,346 | -7.1% |
| Accrued charges and deferred income | 492/3 | - | €40,039 | +€40,039 | |
| Non-recurring operating income | 76A | €87,108 | - | -€87,108 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,067 | €22,515 | -€37,551 | -62.5% |
| Other operating charges | 640/8 | €1,465 | €1,400 | -€64 | -4.4% |
| Gross operating margin | 9900 | €146,938 | €68,991 | -€77,947 | -53.0% |
| Operating profit (loss) | 9901 | €85,407 | €45,075 | -€40,332 | -47.2% |
| Financial income | 75/76B | €10 | €1,651 | +€1,641 | +15,963% |
| Recurring financial income | 75 | €10 | €1,651 | +€1,641 | +15,963% |
| Financial charges | 65/66B | €5,384 | €9,703 | +€4,318 | +80.2% |
| Recurring financial charges | 65 | €5,384 | €9,703 | +€4,318 | +80.2% |
| Profit (loss) for the period before taxes | 9903 | €80,033 | €37,024 | -€43,009 | -53.7% |
| Transfer from deferred taxes | 780 | €55 | €660 | +€605 | +1,100% |
| Transfer to deferred taxes | 680 | €21,777 | - | -€21,777 | |
| Income taxes | 67/77 | €3,150 | €16,435 | +€13,286 | +422% |
| Profit (loss) for the period | 9904 | €55,161 | €21,248 | -€33,913 | -61.5% |
| Transfer from tax-exempt reserves | 789 | €165 | €1,980 | +€1,815 | +1,100% |
| Transfer to tax-exempt reserves | 689 | €65,331 | - | -€65,331 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,005 | €23,228 | +€33,233 |
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 21 October 2026 via checked.be.