MoonMonster Studios: 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.
MoonMonster Studios
Largest movements
- Cash -€180,223
down €180,223 (-64.8%), from €278,240 to €98,016
mainly Accrued charges and deferred income (-€169,439) and Current investments (-€85,048)
- Current investments +€85,048
new in 2025: €85,048
- Receivables within one year -€4,652
down €4,652 (-28.0%), from €16,626 to €11,974
of which Other amounts receivable: -€6,941
- Intangible fixed assets +€4,141
up €4,141 (+366.8%), from €1,129 to €5,270
- Accrued charges and deferred income -€169,439
down €169,439 (-86.7%), from €195,461 to €26,023
- Reserves +€76,380
up €76,380 (+195.3%), from €39,117 to €115,497
- Profit (loss) carried forward -€59,541
down €59,541, from €40,868 to -€18,673
- Other debts +€38,011
up €38,011 (+197.3%), from €19,270 to €57,281
- Trade debts +€19,047
up €19,047 (+1198.4%), from €1,589 to €20,637
- Gross operating margin +€22,748
up €22,748 (+11.9%), from €190,537 to €213,285
- Staff costs +€21,931
up €21,931 (+13.3%), from €164,472 to €186,403
- Financial charges -€3,472
down €3,472 (-35.5%), from €9,771 to €6,299
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 | €355,019 | €259,605 | -€95,414 | -26.9% |
| Fixed assets | 21/28 | €56,676 | €58,750 | +€2,073 | +3.7% |
| Intangible fixed assets | 21 | €1,129 | €5,270 | +€4,141 | +366.8% |
| Tangible fixed assets | 22/27 | €5,547 | €3,480 | -€2,068 | -37.3% |
| Plant, machinery and equipment | 23 | €419 | €0 | -€419 | -100.0% |
| Furniture and vehicles | 24 | €5,128 | €3,480 | -€1,648 | -32.1% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €298,343 | €200,855 | -€97,488 | -32.7% |
| Amounts receivable within one year | 40/41 | €16,626 | €11,974 | -€4,652 | -28.0% |
| Trade receivables | 40 | €3,902 | €6,191 | +€2,289 | +58.7% |
| Other amounts receivable | 41 | €12,724 | €5,783 | -€6,941 | -54.5% |
| Current investments | 50/53 | - | €85,048 | +€85,048 | |
| Cash at bank and in hand | 54/58 | €278,240 | €98,016 | -€180,223 | -64.8% |
| Deferred charges and accrued income | 490/1 | €3,477 | €5,816 | +€2,339 | +67.3% |
| Total equity and liabilities | 10/49 | €355,019 | €259,605 | -€95,414 | -26.9% |
| Equity | 10/15 | €99,985 | €116,824 | +€16,838 | +16.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €39,117 | €115,497 | +€76,380 | +195.3% |
| Distributable reserves | 133 | €39,117 | €115,497 | +€76,380 | +195.3% |
| Profit (loss) carried forward | 14 | €40,868 | -€18,673 | -€59,541 | |
| Amounts payable | 17/49 | €255,034 | €142,781 | -€112,253 | -44.0% |
| Amounts payable within one year | 42/48 | €59,572 | €116,758 | +€57,186 | +96.0% |
| Financial debts | 43 | €502 | €363 | -€139 | -27.6% |
| Credit institutions | 430/8 | €502 | €363 | -€139 | -27.6% |
| Trade debts | 44 | €1,589 | €20,637 | +€19,047 | +1198.4% |
| Suppliers | 440/4 | €1,589 | €20,637 | +€19,047 | +1198.4% |
| Taxes, remuneration and social security | 45 | €38,211 | €38,477 | +€266 | +0.7% |
| Taxes | 450/3 | €4,493 | €207 | -€4,286 | -95.4% |
| Remuneration and social security | 454/9 | €33,718 | €38,270 | +€4,552 | +13.5% |
| Other amounts payable | 47/48 | €19,270 | €57,281 | +€38,011 | +197.3% |
| Accrued charges and deferred income | 492/3 | €195,461 | €26,023 | -€169,439 | -86.7% |
| Remuneration, social security and pensions | 62 | €164,472 | €186,403 | +€21,931 | +13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,230 | €3,207 | -€24 | -0.7% |
| Other operating charges | 640/8 | €334 | €986 | +€651 | +194.8% |
| Gross operating margin | 9900 | €190,537 | €213,285 | +€22,748 | +11.9% |
| Operating profit (loss) | 9901 | €22,500 | €22,690 | +€190 | +0.8% |
| Financial income | 75/76B | €6,098 | €5,562 | -€535 | -8.8% |
| Recurring financial income | 75 | €6,098 | €5,562 | -€535 | -8.8% |
| Financial charges | 65/66B | €9,771 | €6,299 | -€3,472 | -35.5% |
| Recurring financial charges | 65 | €9,771 | €6,299 | -€3,472 | -35.5% |
| Profit (loss) for the period before taxes | 9903 | €18,827 | €21,953 | +€3,126 | +16.6% |
| Income taxes | 67/77 | €4,557 | €5,114 | +€557 | +12.2% |
| Profit (loss) for the period | 9904 | €14,269 | €16,838 | +€2,569 | +18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,269 | €16,838 | +€2,569 | +18.0% |
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 9 October 2026 via checked.be.