Moons Engineering: 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.
Moons Engineering
Largest movements
- Tangible fixed assets +€15,212
up €15,212 (+153.8%), from €9,888 to €25,100
of which Furniture and vehicles: +€25,100
- Receivables within one year +€3,128
up €3,128 (+94.9%), from €3,296 to €6,424
of which Other amounts receivable: +€6,292
- Cash +€2,839
up €2,839 (+246.7%), from €1,151 to €3,990
mainly Other debts (+€39,268) and Depreciation (+€2,350)
- Deferred charges and accrued income +€1,363
new in 2025: €1,363
- Other debts +€39,268
up €39,268 (+785.4%), from €5,000 to €44,268
- Profit (loss) carried forward -€16,114
down €16,114 (-73.7%), from -€21,855 to -€37,969
- Trade debts -€612
down €612 (-51.4%), from €1,190 to €578
- Gross operating margin -€8,393
down €8,393 (-5086.4%), from -€165 to -€8,558
- Other operating charges +€4,567
up €4,567 (+1017.2%), from €449 to €5,016
- Depreciation -€224
down €224 (-8.7%), from €2,574 to €2,350
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 | €14,335 | €36,877 | +€22,542 | +157.3% |
| Fixed assets | 21/28 | €9,888 | €25,100 | +€15,212 | +153.8% |
| Tangible fixed assets | 22/27 | €9,888 | €25,100 | +€15,212 | +153.8% |
| Land and buildings | 22 | €8,973 | - | -€8,973 | |
| Plant, machinery and equipment | 23 | €915 | - | -€915 | |
| Furniture and vehicles | 24 | - | €25,100 | +€25,100 | |
| Current assets | 29/58 | €4,447 | €11,777 | +€7,330 | +164.8% |
| Amounts receivable within one year | 40/41 | €3,296 | €6,424 | +€3,128 | +94.9% |
| Trade receivables | 40 | €3,164 | - | -€3,164 | |
| Other amounts receivable | 41 | €132 | €6,424 | +€6,292 | +4766.6% |
| Cash at bank and in hand | 54/58 | €1,151 | €3,990 | +€2,839 | +246.7% |
| Deferred charges and accrued income | 490/1 | - | €1,363 | +€1,363 | |
| Total equity and liabilities | 10/49 | €14,335 | €36,877 | +€22,542 | +157.3% |
| Equity | 10/15 | €8,145 | -€7,969 | -€16,114 | |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,855 | -€37,969 | -€16,114 | -73.7% |
| Amounts payable | 17/49 | €6,190 | €44,846 | +€38,656 | +624.5% |
| Amounts payable within one year | 42/48 | €6,190 | €44,846 | +€38,656 | +624.5% |
| Trade debts | 44 | €1,190 | €578 | -€612 | -51.4% |
| Suppliers | 440/4 | €1,190 | €578 | -€612 | -51.4% |
| Other amounts payable | 47/48 | €5,000 | €44,268 | +€39,268 | +785.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,574 | €2,350 | -€224 | -8.7% |
| Other operating charges | 640/8 | €449 | €5,016 | +€4,567 | +1017.2% |
| Gross operating margin | 9900 | -€165 | -€8,558 | -€8,393 | -5086.4% |
| Operating profit (loss) | 9901 | -€3,188 | -€15,924 | -€12,736 | -399.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €144 | €191 | +€47 | +32.4% |
| Recurring financial charges | 65 | €144 | €191 | +€47 | +32.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,332 | -€16,115 | -€12,783 | -383.6% |
| Profit (loss) for the period | 9904 | -€3,332 | -€16,115 | -€12,783 | -383.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,332 | -€16,115 | -€12,783 | -383.6% |
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 6 October 2026 via checked.be.