MOONS MELLOR: 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 MELLOR
Largest movements
- Cash +€89,192
up €89,192 (+369.8%), from €24,120 to €113,312
mainly Current investments (+€66,000) and Net result for the year (+€30,393)
- Current investments -€66,000
no longer reported in 2025 (was €66,000)
- Receivables within one year +€10,693
up €10,693 (+409.2%), from €2,613 to €13,306
of which Trade receivables: +€8,584
- Tangible fixed assets -€5,237
down €5,237 (-40.6%), from €12,913 to €7,676
- Reserves +€31,000
up €31,000 (+33.0%), from €94,000 to €125,000
- Tax, wage and social debts -€2,149
no longer reported in 2025 (was €2,149)
- Gross operating margin -€12,984
down €12,984 (-22.7%), from €57,092 to €44,108
- Taxes -€2,149
down €2,149 (-18.6%), from €11,547 to €9,398
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 | €107,424 | €135,095 | +€27,671 | +25.8% |
| Fixed assets | 21/28 | €12,913 | €7,676 | -€5,237 | -40.6% |
| Tangible fixed assets | 22/27 | €12,913 | €7,676 | -€5,237 | -40.6% |
| Furniture and vehicles | 24 | €12,913 | €7,676 | -€5,237 | -40.6% |
| Current assets | 29/58 | €94,511 | €127,420 | +€32,909 | +34.8% |
| Amounts receivable within one year | 40/41 | €2,613 | €13,306 | +€10,693 | +409.2% |
| Trade receivables | 40 | €2,613 | €11,197 | +€8,584 | +328.5% |
| Other amounts receivable | 41 | - | €2,108 | +€2,108 | |
| Current investments | 50/53 | €66,000 | - | -€66,000 | |
| Cash at bank and in hand | 54/58 | €24,120 | €113,312 | +€89,192 | +369.8% |
| Deferred charges and accrued income | 490/1 | €1,778 | €802 | -€976 | -54.9% |
| Total equity and liabilities | 10/49 | €107,424 | €135,095 | +€27,671 | +25.8% |
| Equity | 10/15 | €98,660 | €129,053 | +€30,393 | +30.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €94,000 | €125,000 | +€31,000 | +33.0% |
| Distributable reserves | 133 | €94,000 | €125,000 | +€31,000 | +33.0% |
| Profit (loss) carried forward | 14 | €1,660 | €1,053 | -€607 | -36.6% |
| Amounts payable | 17/49 | €8,763 | €6,042 | -€2,721 | -31.1% |
| Amounts payable within one year | 42/48 | €8,763 | €6,042 | -€2,721 | -31.1% |
| Trade debts | 44 | €1,696 | €1,004 | -€692 | -40.8% |
| Suppliers | 440/4 | €1,696 | €1,004 | -€692 | -40.8% |
| Taxes, remuneration and social security | 45 | €2,149 | - | -€2,149 | |
| Taxes | 450/3 | €2,149 | - | -€2,149 | |
| Other amounts payable | 47/48 | €4,918 | €5,039 | +€120 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,237 | €5,237 | +€0 | 0.0% |
| Other operating charges | 640/8 | €596 | €184 | -€412 | -69.1% |
| Gross operating margin | 9900 | €57,092 | €44,108 | -€12,984 | -22.7% |
| Operating profit (loss) | 9901 | €51,258 | €38,686 | -€12,572 | -24.5% |
| Financial income | 75/76B | €1,329 | €1,271 | -€58 | -4.4% |
| Recurring financial income | 75 | €1,329 | €1,271 | -€58 | -4.4% |
| Financial charges | 65/66B | €172 | €167 | -€5 | -2.8% |
| Recurring financial charges | 65 | €172 | €167 | -€5 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €52,416 | €39,791 | -€12,625 | -24.1% |
| Income taxes | 67/77 | €11,547 | €9,398 | -€2,149 | -18.6% |
| Profit (loss) for the period | 9904 | €40,868 | €30,393 | -€10,476 | -25.6% |
| Profit (loss) for the period to be appropriated | 9905 | €40,868 | €30,393 | -€10,476 | -25.6% |
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 9 October 2026 via checked.be.