MOONRISE: 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.
MOONRISE
Largest movements
- Cash -€66,571
down €66,571 (-84.7%), from €78,586 to €12,015
mainly Other debts (-€80,383) and Net result for the year (-€32,369)
- Receivables within one year +€30,742
up €30,742 (+194%), from €15,810 to €46,551
of which Trade receivables: +€38,026
- Tangible fixed assets +€16,422
new in 2025: €16,422
- Stocks and contracts -€10,740
no longer reported in 2025 (was €10,740)
- Deferred charges and accrued income +€1,057
new in 2025: €1,057
- Debts after one year +€99,529
new in 2025: €99,529
- Other debts -€80,383
no longer reported in 2025 (was €80,383)
- Profit (loss) carried forward -€46,524
down €46,524 (-3,114%), from -€1,494 to -€48,017
- Trade debts -€1,396
down €1,396 (-8.8%), from €15,931 to €14,535
- Gross operating margin -€35,546
down €35,546, from €8,381 to -€27,164
- Other operating charges -€4,688
down €4,688 (-75.0%), from €6,252 to €1,565
- Depreciation +€762
new in 2025: €762
- Financial charges -€639
down €639 (-19.3%), from €3,307 to €2,668
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 | €105,136 | €76,046 | -€29,090 | -27.7% |
| Fixed assets | 21/28 | - | €16,422 | +€16,422 | |
| Tangible fixed assets | 22/27 | - | €16,422 | +€16,422 | |
| Furniture and vehicles | 24 | - | €16,422 | +€16,422 | |
| Current assets | 29/58 | €105,136 | €59,623 | -€45,512 | -43.3% |
| Stocks and contracts in progress | 3 | €10,740 | - | -€10,740 | |
| Stocks | 30/36 | €10,740 | - | -€10,740 | |
| Amounts receivable within one year | 40/41 | €15,810 | €46,551 | +€30,742 | +194% |
| Trade receivables | 40 | €4,724 | €42,750 | +€38,026 | +805% |
| Other amounts receivable | 41 | €11,086 | €3,801 | -€7,285 | -65.7% |
| Cash at bank and in hand | 54/58 | €78,586 | €12,015 | -€66,571 | -84.7% |
| Deferred charges and accrued income | 490/1 | - | €1,057 | +€1,057 | |
| Total equity and liabilities | 10/49 | €105,136 | €76,046 | -€29,090 | -27.7% |
| Equity | 10/15 | €8,506 | -€38,017 | -€46,524 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,494 | -€48,017 | -€46,524 | -3,114% |
| Amounts payable | 17/49 | €96,629 | €114,063 | +€17,434 | +18.0% |
| Amounts payable after more than one year | 17 | - | €99,529 | +€99,529 | |
| Other amounts payable | 178/9 | - | €99,529 | +€99,529 | |
| Amounts payable within one year | 42/48 | €96,629 | €14,535 | -€82,095 | -85.0% |
| Trade debts | 44 | €15,931 | €14,535 | -€1,396 | -8.8% |
| Suppliers | 440/4 | €15,931 | €14,535 | -€1,396 | -8.8% |
| Taxes, remuneration and social security | 45 | €316 | - | -€316 | |
| Taxes | 450/3 | €316 | - | -€316 | |
| Other amounts payable | 47/48 | €80,383 | - | -€80,383 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €762 | +€762 | |
| Other operating charges | 640/8 | €6,252 | €1,565 | -€4,688 | -75.0% |
| Gross operating margin | 9900 | €8,381 | -€27,164 | -€35,546 | |
| Operating profit (loss) | 9901 | €2,129 | -€29,491 | -€31,620 | |
| Financial income | 75/76B | - | €68 | +€68 | |
| Recurring financial income | 75 | - | €68 | +€68 | |
| Financial charges | 65/66B | €3,307 | €2,668 | -€639 | -19.3% |
| Recurring financial charges | 65 | €3,307 | €2,668 | -€639 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,178 | -€32,091 | -€30,913 | -2,624% |
| Income taxes | 67/77 | €316 | €278 | -€38 | -12.2% |
| Profit (loss) for the period | 9904 | -€1,494 | -€32,369 | -€30,875 | -2,067% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,494 | -€32,369 | -€30,875 | -2,067% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.