MOONS LUC: 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 LUC
Largest movements
- Tangible fixed assets +€31,705
new in 2023: €31,705
of which Furniture and vehicles: +€25,635
- Intangible fixed assets -€31,500
no longer reported in 2023 (was €31,500)
- Deferred charges and accrued income +€28,723
new in 2023: €28,723
- Receivables within one year -€11,637
no longer reported in 2023 (was €11,637)
- Cash +€9,926
new in 2023: €9,926
- Profit (loss) carried forward +€23,361
up €23,361 (+108.7%), from €21,498 to €44,859
- Debts within one year +€3,856
up €3,856 (+327.1%), from €1,179 to €5,035
of which Tax, wage and social debts: +€4,825
- Gross operating margin +€5,287
up €5,287 (+66.0%), from €8,005 to €13,292
- Taxes +€4,242
new in 2023: €4,242
- Depreciation -€2,097
down €2,097 (-46.6%), from €4,500 to €2,403
- Other operating charges +€1,572
new in 2023: €1,572
- Staff costs +€867
new in 2023: €867
From the 2019 result to the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2019 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,137 | €70,355 | +€27,218 | +63.1% |
| Fixed assets | 21/28 | €31,500 | €31,705 | +€205 | +0.7% |
| Intangible fixed assets | 21 | €31,500 | - | -€31,500 | |
| Tangible fixed assets | 22/27 | - | €31,705 | +€31,705 | |
| Plant, machinery and equipment | 23 | - | €6,070 | +€6,070 | |
| Furniture and vehicles | 24 | - | €25,635 | +€25,635 | |
| Current assets | 29/58 | €11,637 | €38,649 | +€27,012 | +232.1% |
| Amounts receivable within one year | 40/41 | €11,637 | - | -€11,637 | |
| Cash at bank and in hand | 54/58 | - | €9,926 | +€9,926 | |
| Deferred charges and accrued income | 490/1 | - | €28,723 | +€28,723 | |
| Total equity and liabilities | 10/49 | €43,137 | €70,355 | +€27,218 | +63.1% |
| Equity | 10/15 | €41,958 | €65,319 | +€23,361 | +55.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | - | €18,600 | +€18,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Legal reserve | 130 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €21,498 | €44,859 | +€23,361 | +108.7% |
| Amounts payable | 17/49 | €1,179 | €5,035 | +€3,856 | +327.1% |
| Amounts payable within one year | 42/48 | €1,179 | €5,035 | +€3,856 | +327.1% |
| Trade debts | 44 | €1,076 | €210 | -€865 | -80.5% |
| Suppliers | 440/4 | - | €210 | +€210 | |
| Taxes, remuneration and social security | 45 | - | €4,825 | +€4,825 | |
| Taxes | 450/3 | - | €4,825 | +€4,825 | |
| Remuneration, social security and pensions | 62 | - | €867 | +€867 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,500 | €2,403 | -€2,097 | -46.6% |
| Other operating charges | 640/8 | - | €1,572 | +€1,572 | |
| Gross operating margin | 9900 | €8,005 | €13,292 | +€5,287 | +66.0% |
| Operating profit (loss) | 9901 | €1,705 | €8,450 | +€6,745 | +395.6% |
| Profit (loss) for the period before taxes | 9903 | €1,705 | €8,450 | +€6,745 | +395.6% |
| Income taxes | 67/77 | - | €4,242 | +€4,242 | |
| Profit (loss) for the period | 9904 | €1,705 | €4,208 | +€2,503 | +146.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,705 | €4,208 | +€2,503 | +146.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2019 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.