MOONS: 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.
What changed
MOONS
NACE 01.462, Crop and animal production, hunting and related service activities
fiscal year 31-03-2024 against 31-12-2024filed annual accounts (NBB)
Net result for the year
€2.8m
31-03-2024 · €2.1m+€742,131
Equity
€7.8m
31-03-2024 · €2.7m+€5.2m
Cash
€258,408
31-03-2024 · €211,555+€46,853
Balance sheet total
€25.4m
31-03-2024 · €19.0m+€6.4m
Largest movements
Assets
- Financial fixed assets +€3.0m
up €3.0m (+487.9%), from €610,293 to €3.6m
- Tangible fixed assets +€2.4m
up €2.4m (+19.8%), from €12.4m to €14.8m
of which Land and buildings: +€2.3m
- Receivables within one year +€831,176
up €831,176 (+35.2%), from €2.4m to €3.2m
of which Trade receivables: +€833,316
Equity and liabilities
- Reserves +€4.2m
up €4.2m (+7766.6%), from €53,527 to €4.2m
of which Tax-exempt reserves: +€3.9m
- Provisions +€974,306
new in 2024: €974,306
- Debts after one year -€734,961
down €734,961 (-5.9%), from €12.4m to €11.6m
of which Financial debts: -€735,261
- Trade debts +€647,420
up €647,420 (+155.8%), from €415,606 to €1.1m
- Profit (loss) carried forward +€500,845
up €500,845 (+23.8%), from €2.1m to €2.6m
Income statement
- Staff costs -€456,426
down €456,426 (-34.2%), from €1.3m to €879,296
- Depreciation -€193,221
down €193,221 (-26.8%), from €720,803 to €527,582
- Financial charges +€130,470
up €130,470 (+45.2%), from €288,717 to €419,187
- Gross operating margin -€120,802
down €120,802 (-2.2%), from €5.6m to €5.5m
- Taxes -€61,686
down €61,686 (-15.1%), from €407,725 to €346,039
From the 31-03-2024 result to the 31-12-2024 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.
Result 31-03-2024
€2.1m
Gross operating margin
-€120,802
Staff costs
+€456,426
Depreciation
+€193,221
Other operating charges
+€18,637
Other operating items
+€694,961
Financial income
+€35,175
Financial charges
-€130,470
Taxes
+€61,686
Deferred taxes and other
-€466,702
Result 31-12-2024
€2.8m
Cash bridge derived
Derived from the 31-03-2024 and 31-12-2024 balance sheets and the 31-12-2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€4.7m
Investment
-€6.0m
Financing
+€1.3m
Cash 31-03-2024
€211,555
From operations (derived)
+€4.7m
Net result for the year
+€2.8m
Depreciation
+€527,582
Stocks and contracts
-€84,834
Receivables within one year
-€831,176
Provisions
+€974,306
Trade debts
+€647,420
Tax, wage and social debts
+€136,736
Other debts
+€375,466
Accrued charges and deferred income
+€115,860
Investment (derived)
-€6.0m
Investment in fixed assets (net)
-€6.0m
Financing
+€1.3m
Debts after one year
-€734,961
Current portion of long-term debt
-€274,529
Contributions, distributions and other
+€2.3m
Not broken down
+€2
Cash 31-12-2024
€258,408
Every line side by side
| Line | Code | 31-03-2024 | 31-12-2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,009,929 | €25,400,620 | +€6.4m | +33.6% |
| Fixed assets | 21/28 | €13,060,777 | €18,488,605 | +€5.4m | +41.6% |
| Intangible fixed assets | 21 | €52,031 | €53,531 | +€1,500 | +2.9% |
| Tangible fixed assets | 22/27 | €12,398,453 | €14,847,182 | +€2.4m | +19.8% |
| Land and buildings | 22 | €12,104,508 | €14,420,630 | +€2.3m | +19.1% |
| Plant, machinery and equipment | 23 | €274,430 | €244,796 | -€29,634 | -10.8% |
| Furniture and vehicles | 24 | €19,515 | €181,756 | +€162,241 | +831.4% |
| Financial fixed assets | 28 | €610,293 | €3,587,893 | +€3.0m | +487.9% |
| Current assets | 29/58 | €5,949,152 | €6,912,014 | +€962,862 | +16.2% |
| Stocks and contracts in progress | 3 | €3,375,673 | €3,460,506 | +€84,834 | +2.5% |
| Stocks | 30/36 | €3,375,673 | €3,460,506 | +€84,834 | +2.5% |
| Amounts receivable within one year | 40/41 | €2,361,924 | €3,193,100 | +€831,176 | +35.2% |
| Trade receivables | 40 | €512,045 | €1,345,361 | +€833,316 | +162.7% |
| Other amounts receivable | 41 | €1,849,879 | €1,847,739 | -€2,140 | -0.1% |
| Cash at bank and in hand | 54/58 | €211,555 | €258,408 | +€46,853 | +22.1% |
| Total equity and liabilities | 10/49 | €19,009,929 | €25,400,620 | +€6.4m | +33.6% |
| Equity | 10/15 | €2,689,864 | €7,840,255 | +€5.2m | +191.5% |
| Contributions | 10/11 | €535,419 | €1,027,742 | +€492,323 | +92.0% |
| Reserves | 13 | €53,527 | €4,210,750 | +€4.2m | +7766.6% |
| Non-distributable reserves | 130/1 | €53,527 | €96,177 | +€42,650 | +79.7% |
| Reserves not available under the articles | 1311 | €53,527 | €96,177 | +€42,650 | +79.7% |
| Tax-exempt reserves | 132 | - | €3,865,959 | +€3.9m | |
| Distributable reserves | 133 | - | €248,614 | +€248,614 | |
| Profit (loss) carried forward | 14 | €2,100,918 | €2,601,763 | +€500,845 | +23.8% |
| Provisions and deferred taxes | 16 | - | €974,306 | +€974,306 | |
| Deferred taxes | 168 | - | €974,306 | +€974,306 | |
| Amounts payable | 17/49 | €16,320,064 | €16,586,058 | +€265,994 | +1.6% |
| Amounts payable after more than one year | 17 | €12,368,319 | €11,633,358 | -€734,961 | -5.9% |
| Financial debts | 170/4 | €12,368,319 | €11,633,058 | -€735,261 | -5.9% |
| Other amounts payable | 178/9 | - | €300 | +€300 | |
| Amounts payable within one year | 42/48 | €3,818,606 | €4,703,700 | +€885,094 | +23.2% |
| Current portion of amounts payable after more than one year | 42 | €2,839,875 | €2,565,346 | -€274,529 | -9.7% |
| Trade debts | 44 | €415,606 | €1,063,026 | +€647,420 | +155.8% |
| Suppliers | 440/4 | €415,606 | €1,063,026 | +€647,420 | +155.8% |
| Taxes, remuneration and social security | 45 | €483,174 | €619,910 | +€136,736 | +28.3% |
| Taxes | 450/3 | €432,246 | €543,370 | +€111,124 | +25.7% |
| Remuneration and social security | 454/9 | €50,928 | €76,540 | +€25,612 | +50.3% |
| Other amounts payable | 47/48 | €79,951 | €455,417 | +€375,466 | +469.6% |
| Accrued charges and deferred income | 492/3 | €133,140 | €249,000 | +€115,860 | +87.0% |
| Non-recurring operating income | 76A | €0 | €2,332,459 | +€2.3m | |
| Remuneration, social security and pensions | 62 | €1,335,722 | €879,296 | -€456,426 | -34.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €720,803 | €527,582 | -€193,221 | -26.8% |
| Other operating charges | 640/8 | €77,011 | €58,374 | -€18,637 | -24.2% |
| Non-recurring operating charges | 66A | €694,960 | €0 | -€694,960 | -100.0% |
| Gross operating margin | 9900 | €5,610,072 | €5,489,270 | -€120,802 | -2.2% |
| Operating profit (loss) | 9901 | €2,781,577 | €4,024,019 | +€1.2m | +44.7% |
| Financial income | 75/76B | €16,724 | €51,899 | +€35,175 | +210.3% |
| Recurring financial income | 75 | €16,724 | €51,899 | +€35,175 | +210.3% |
| Financial charges | 65/66B | €288,717 | €419,187 | +€130,470 | +45.2% |
| Recurring financial charges | 65 | €288,717 | €419,187 | +€130,470 | +45.2% |
| Profit (loss) for the period before taxes | 9903 | €2,509,583 | €3,656,731 | +€1.1m | +45.7% |
| Transfer from deferred taxes | 780 | - | €11,588 | +€11,588 | |
| Transfer to deferred taxes | 680 | - | €478,290 | +€478,290 | |
| Income taxes | 67/77 | €407,725 | €346,039 | -€61,686 | -15.1% |
| Profit (loss) for the period | 9904 | €2,101,859 | €2,843,990 | +€742,131 | +35.3% |
| Transfer from tax-exempt reserves | 789 | - | €40,372 | +€40,372 | |
| Transfer to tax-exempt reserves | 689 | - | €2,383,517 | +€2.4m | |
| Profit (loss) for the period to be appropriated | 9905 | €2,101,859 | €500,845 | -€1.6m | -76.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.