MOONLITE GROUP: 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.
MOONLITE GROUP
Largest movements
- Receivables within one year -€41,298
down €41,298 (-57.3%), from €72,069 to €30,772
of which Trade receivables: -€45,244
- Cash +€1,553
up €1,553 (+113.6%), from €1,366 to €2,919
mainly Receivables within one year (+€41,298) and Advances received (+€9,296)
- Trade debts -€51,103
down €51,103 (-69.8%), from €73,249 to €22,147
- Advances received +€9,296
new in 2024: €9,296
- Profit (loss) carried forward +€1,790
up €1,790 (+24.5%), from €7,302 to €9,092
- Purchases and services -€274,552
down €274,552 (-66.9%), from €410,275 to €135,723
- Turnover -€262,737
down €262,737 (-62.2%), from €422,178 to €159,441
- Staff costs +€19,202
new in 2024: €19,202
- Gross operating margin +€11,815
up €11,815 (+99.3%), from €11,903 to €23,718
- Depreciation -€6,387
no longer reported in 2024 (was €6,387)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €99,254 | €59,238 | -€40,016 | -40.3% |
| Fixed assets | 21/28 | €25,548 | €25,548 | = | 0.0% |
| Tangible fixed assets | 22/27 | €25,548 | €25,548 | = | 0.0% |
| Furniture and vehicles | 24 | €25,548 | €25,548 | = | 0.0% |
| Current assets | 29/58 | €73,707 | €33,690 | -€40,016 | -54.3% |
| Amounts receivable within one year | 40/41 | €72,069 | €30,772 | -€41,298 | -57.3% |
| Trade receivables | 40 | €68,844 | €23,600 | -€45,244 | -65.7% |
| Other amounts receivable | 41 | €3,225 | €7,172 | +€3,947 | +122.4% |
| Cash at bank and in hand | 54/58 | €1,366 | €2,919 | +€1,553 | +113.6% |
| Deferred charges and accrued income | 490/1 | €271 | - | -€271 | |
| Total equity and liabilities | 10/49 | €99,254 | €59,238 | -€40,016 | -40.3% |
| Equity | 10/15 | €26,005 | €27,795 | +€1,790 | +6.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €104 | €104 | = | 0.0% |
| Non-distributable reserves | 130/1 | €104 | €104 | = | 0.0% |
| Legal reserve | 130 | - | €104 | +€104 | |
| Reserves not available under the articles | 1311 | €104 | - | -€104 | |
| Profit (loss) carried forward | 14 | €7,302 | €9,092 | +€1,790 | +24.5% |
| Amounts payable | 17/49 | €73,249 | €31,443 | -€41,806 | -57.1% |
| Amounts payable within one year | 42/48 | €73,249 | €31,443 | -€41,806 | -57.1% |
| Trade debts | 44 | €73,249 | €22,147 | -€51,103 | -69.8% |
| Suppliers | 440/4 | €73,249 | €22,147 | -€51,103 | -69.8% |
| Advances received on contracts in progress | 46 | - | €9,296 | +€9,296 | |
| Turnover | 70 | €422,178 | €159,441 | -€262,737 | -62.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €410,275 | €135,723 | -€274,552 | -66.9% |
| Remuneration, social security and pensions | 62 | - | €19,202 | +€19,202 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,387 | - | -€6,387 | |
| Other operating charges | 640/8 | €489 | €1,442 | +€953 | +194.9% |
| Non-recurring operating charges | 66A | €27 | €521 | +€494 | +1850.2% |
| Gross operating margin | 9900 | €11,903 | €23,718 | +€11,815 | +99.3% |
| Operating profit (loss) | 9901 | €5,000 | €2,553 | -€2,447 | -48.9% |
| Financial income | 75/76B | - | €319 | +€319 | |
| Recurring financial income | 75 | - | €319 | +€319 | |
| Financial charges | 65/66B | - | €462 | +€462 | |
| Recurring financial charges | 65 | - | €462 | +€462 | |
| Profit (loss) for the period before taxes | 9903 | €5,000 | €2,410 | -€2,590 | -51.8% |
| Income taxes | 67/77 | - | €620 | +€620 | |
| Profit (loss) for the period | 9904 | €5,000 | €1,790 | -€3,210 | -64.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,000 | €1,790 | -€3,210 | -64.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.