MOONS REALTY: 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 REALTY
Largest movements
- Cash +€40,622
up €40,622 (+133.0%), from €30,538 to €71,160
mainly Depreciation (+€18,022) and Debts after one year (+€14,517)
- Tangible fixed assets -€7,689
down €7,689 (-9.3%), from €82,600 to €74,911
of which Land and buildings: -€11,416
- Deferred charges and accrued income +€5,711
up €5,711 (+37.0%), from €15,446 to €21,157
- Receivables within one year +€3,206
up €3,206 (+529.9%), from €605 to €3,811
- Receivables after one year +€3,054
up €3,054 (+5.0%), from €60,797 to €63,851
- Debts after one year +€14,517
up €14,517 (+50.4%), from €28,803 to €43,320
- Current portion of long-term debt +€14,429
up €14,429 (+64.0%), from €22,554 to €36,983
- Reserves +€14,000
up €14,000 (+21.3%), from €65,860 to €79,860
of which Distributable reserves: +€14,000
- Staff costs +€15,128
new in 2025: €15,128
- Gross operating margin +€14,436
up €14,436 (+28.9%), from €49,878 to €64,313
- Taxes +€5,503
up €5,503 (+90.0%), from €6,116 to €11,619
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 | €189,986 | €234,890 | +€44,904 | +23.6% |
| Fixed assets | 21/28 | €82,600 | €74,911 | -€7,689 | -9.3% |
| Tangible fixed assets | 22/27 | €82,600 | €74,911 | -€7,689 | -9.3% |
| Land and buildings | 22 | €68,495 | €57,079 | -€11,416 | -16.7% |
| Plant, machinery and equipment | 23 | €7,695 | €6,551 | -€1,143 | -14.9% |
| Furniture and vehicles | 24 | €6,410 | €11,281 | +€4,870 | +76.0% |
| Current assets | 29/58 | €107,386 | €159,978 | +€52,593 | +49.0% |
| Amounts receivable after more than one year | 29 | €60,797 | €63,851 | +€3,054 | +5.0% |
| Other amounts receivable | 291 | €60,797 | €63,851 | +€3,054 | +5.0% |
| Amounts receivable within one year | 40/41 | €605 | €3,811 | +€3,206 | +529.9% |
| Trade receivables | 40 | €605 | €3,811 | +€3,206 | +529.9% |
| Cash at bank and in hand | 54/58 | €30,538 | €71,160 | +€40,622 | +133.0% |
| Deferred charges and accrued income | 490/1 | €15,446 | €21,157 | +€5,711 | +37.0% |
| Total equity and liabilities | 10/49 | €189,986 | €234,890 | +€44,904 | +23.6% |
| Equity | 10/15 | €123,613 | €137,842 | +€14,229 | +11.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €65,860 | €79,860 | +€14,000 | +21.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €64,000 | €78,000 | +€14,000 | +21.9% |
| Profit (loss) carried forward | 14 | €51,553 | €51,782 | +€229 | +0.4% |
| Amounts payable | 17/49 | €66,373 | €97,048 | +€30,675 | +46.2% |
| Amounts payable after more than one year | 17 | €28,803 | €43,320 | +€14,517 | +50.4% |
| Financial debts | 170/4 | €28,803 | €43,320 | +€14,517 | +50.4% |
| Amounts payable within one year | 42/48 | €37,571 | €53,729 | +€16,158 | +43.0% |
| Current portion of amounts payable after more than one year | 42 | €22,554 | €36,983 | +€14,429 | +64.0% |
| Trade debts | 44 | €2,394 | €2,059 | -€335 | -14.0% |
| Suppliers | 440/4 | €2,394 | €2,059 | -€335 | -14.0% |
| Taxes, remuneration and social security | 45 | €12,622 | €14,687 | +€2,065 | +16.4% |
| Taxes | 450/3 | €12,622 | €14,399 | +€1,777 | +14.1% |
| Remuneration and social security | 454/9 | - | €288 | +€288 | |
| Remuneration, social security and pensions | 62 | - | €15,128 | +€15,128 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,517 | €18,022 | +€505 | +2.9% |
| Other operating charges | 640/8 | €3,678 | €3,517 | -€161 | -4.4% |
| Non-recurring operating charges | 66A | €502 | - | -€502 | |
| Gross operating margin | 9900 | €49,878 | €64,313 | +€14,436 | +28.9% |
| Operating profit (loss) | 9901 | €28,182 | €27,647 | -€534 | -1.9% |
| Financial income | 75/76B | €16 | €324 | +€307 | +1869.2% |
| Recurring financial income | 75 | €16 | €324 | +€307 | +1869.2% |
| Financial charges | 65/66B | €2,738 | €2,123 | -€615 | -22.5% |
| Recurring financial charges | 65 | €2,738 | €2,123 | -€615 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | €25,460 | €25,848 | +€388 | +1.5% |
| Income taxes | 67/77 | €6,116 | €11,619 | +€5,503 | +90.0% |
| Profit (loss) for the period | 9904 | €19,344 | €14,229 | -€5,115 | -26.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,344 | €14,229 | -€5,115 | -26.4% |
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 8 October 2026 via checked.be.