MOONS EN PARTNERS: 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.
MOONS EN PARTNERS
Largest movements
- Cash +€6,860
up €6,860 (+18.2%), from €37,638 to €44,498
mainly Net result for the year (+€34,126) and Depreciation (+€5,906)
- Receivables within one year +€5,658
up €5,658 (+14.4%), from €39,214 to €44,872
of which Other amounts receivable: +€3,217
- Deferred charges and accrued income -€1,870
down €1,870 (-77.8%), from €2,403 to €533
- Reserves +€5,703
up €5,703 (+7.7%), from €74,188 to €79,891
- Trade debts +€4,689
up €4,689 (+106%), from €4,414 to €9,102
- Other debts +€3,007
up €3,007 (+11.8%), from €25,416 to €28,423
- Tax, wage and social debts -€2,025
down €2,025 (-17.1%), from €11,842 to €9,817
- Gross operating margin +€11,103
up €11,103 (+25.7%), from €43,178 to €54,282
- Taxes +€3,106
up €3,106 (+30.2%), from €10,286 to €13,392
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 | €123,029 | €133,434 | +€10,405 | +8.5% |
| Fixed assets | 21/28 | €18,774 | €18,532 | -€243 | -1.3% |
| Tangible fixed assets | 22/27 | €18,774 | €18,532 | -€243 | -1.3% |
| Furniture and vehicles | 24 | €16 | €5,661 | +€5,645 | +35,977% |
| Other tangible fixed assets | 26 | €18,758 | €12,871 | -€5,887 | -31.4% |
| Current assets | 29/58 | €104,255 | €114,902 | +€10,648 | +10.2% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 291 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €39,214 | €44,872 | +€5,658 | +14.4% |
| Trade receivables | 40 | €16,235 | €18,676 | +€2,441 | +15.0% |
| Other amounts receivable | 41 | €22,979 | €26,196 | +€3,217 | +14.0% |
| Cash at bank and in hand | 54/58 | €37,638 | €44,498 | +€6,860 | +18.2% |
| Deferred charges and accrued income | 490/1 | €2,403 | €533 | -€1,870 | -77.8% |
| Total equity and liabilities | 10/49 | €123,029 | €133,434 | +€10,405 | +8.5% |
| Equity | 10/15 | €80,388 | €86,091 | +€5,703 | +7.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €74,188 | €79,891 | +€5,703 | +7.7% |
| Distributable reserves | 133 | €74,188 | €79,891 | +€5,703 | +7.7% |
| Amounts payable | 17/49 | €42,640 | €47,343 | +€4,702 | +11.0% |
| Amounts payable within one year | 42/48 | €41,671 | €47,343 | +€5,671 | +13.6% |
| Trade debts | 44 | €4,414 | €9,102 | +€4,689 | +106% |
| Suppliers | 440/4 | €4,414 | €9,102 | +€4,689 | +106% |
| Taxes, remuneration and social security | 45 | €11,842 | €9,817 | -€2,025 | -17.1% |
| Taxes | 450/3 | €11,842 | €9,817 | -€2,025 | -17.1% |
| Other amounts payable | 47/48 | €25,416 | €28,423 | +€3,007 | +11.8% |
| Accrued charges and deferred income | 492/3 | €969 | - | -€969 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,295 | €5,906 | -€389 | -6.2% |
| Other operating charges | 640/8 | €875 | €705 | -€170 | -19.4% |
| Gross operating margin | 9900 | €43,178 | €54,282 | +€11,103 | +25.7% |
| Operating profit (loss) | 9901 | €36,009 | €47,671 | +€11,662 | +32.4% |
| Financial income | 75/76B | €10 | €100 | +€90 | +934% |
| Recurring financial income | 75 | €10 | €100 | +€90 | +934% |
| Financial charges | 65/66B | €364 | €253 | -€112 | -30.6% |
| Recurring financial charges | 65 | €364 | €253 | -€112 | -30.6% |
| Profit (loss) for the period before taxes | 9903 | €35,654 | €47,518 | +€11,864 | +33.3% |
| Income taxes | 67/77 | €10,286 | €13,392 | +€3,106 | +30.2% |
| Profit (loss) for the period | 9904 | €25,368 | €34,126 | +€8,758 | +34.5% |
| Profit (loss) for the period to be appropriated | 9905 | €25,368 | €34,126 | +€8,758 | +34.5% |
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 24 October 2026 via checked.be.