MOONS & SUNS: 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 & SUNS
Largest movements
- Cash +€23,812
up €23,812 (+105%), from €22,714 to €46,526
mainly Trade debts (+€8,340) and Net result for the year (+€6,679)
- Receivables within one year -€4,098
down €4,098 (-15.0%), from €27,358 to €23,260
of which Trade receivables: -€5,935
- Tangible fixed assets -€3,294
down €3,294 (-50.6%), from €6,514 to €3,220
of which Furniture and vehicles: -€2,655
- Trade debts +€8,340
up €8,340 (+217%), from €3,846 to €12,186
- Profit (loss) carried forward +€6,679
up €6,679 (+73.3%), from -€9,110 to -€2,431
- Other debts +€4,153
up €4,153 (+173%), from €2,405 to €6,558
- Tax, wage and social debts -€2,753
down €2,753 (-19.7%), from €13,962 to €11,209
of which Remuneration and social security: -€2,000
- Gross operating margin +€19,567
up €19,567, from -€3,746 to €15,821
- Taxes +€3,010
up €3,010 (+1,050%), from €287 to €3,296
- Depreciation -€1,240
down €1,240 (-27.4%), from €4,535 to €3,294
- Financial income -€755
down €755 (-97.2%), from €777 to €22
- Financial charges +€690
up €690 (+161%), from €430 to €1,120
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 | €56,586 | €73,006 | +€16,420 | +29.0% |
| Fixed assets | 21/28 | €6,514 | €3,220 | -€3,294 | -50.6% |
| Tangible fixed assets | 22/27 | €6,514 | €3,220 | -€3,294 | -50.6% |
| Land and buildings | 22 | €761 | €540 | -€221 | -29.1% |
| Plant, machinery and equipment | 23 | €1,290 | €871 | -€418 | -32.4% |
| Furniture and vehicles | 24 | €4,463 | €1,808 | -€2,655 | -59.5% |
| Current assets | 29/58 | €50,072 | €69,787 | +€19,714 | +39.4% |
| Amounts receivable within one year | 40/41 | €27,358 | €23,260 | -€4,098 | -15.0% |
| Trade receivables | 40 | €24,705 | €18,771 | -€5,935 | -24.0% |
| Other amounts receivable | 41 | €2,652 | €4,489 | +€1,837 | +69.3% |
| Cash at bank and in hand | 54/58 | €22,714 | €46,526 | +€23,812 | +105% |
| Total equity and liabilities | 10/49 | €56,586 | €73,006 | +€16,420 | +29.0% |
| Equity | 10/15 | €36,373 | €43,052 | +€6,679 | +18.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €33,083 | €33,083 | = | 0.0% |
| Distributable reserves | 133 | €33,083 | €33,083 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,110 | -€2,431 | +€6,679 | +73.3% |
| Amounts payable | 17/49 | €20,213 | €29,954 | +€9,741 | +48.2% |
| Amounts payable within one year | 42/48 | €20,213 | €29,954 | +€9,741 | +48.2% |
| Trade debts | 44 | €3,846 | €12,186 | +€8,340 | +217% |
| Suppliers | 440/4 | €3,846 | €12,186 | +€8,340 | +217% |
| Taxes, remuneration and social security | 45 | €13,962 | €11,209 | -€2,753 | -19.7% |
| Taxes | 450/3 | €10,662 | €9,909 | -€753 | -7.1% |
| Remuneration and social security | 454/9 | €3,300 | €1,300 | -€2,000 | -60.6% |
| Other amounts payable | 47/48 | €2,405 | €6,558 | +€4,153 | +173% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €3 | +€3 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,535 | €3,294 | -€1,240 | -27.4% |
| Other operating charges | 640/8 | €891 | €1,450 | +€559 | +62.7% |
| Gross operating margin | 9900 | -€3,746 | €15,821 | +€19,567 | |
| Operating profit (loss) | 9901 | -€9,171 | €11,074 | +€20,245 | |
| Financial income | 75/76B | €777 | €22 | -€755 | -97.2% |
| Recurring financial income | 75 | €777 | €22 | -€755 | -97.2% |
| Financial charges | 65/66B | €430 | €1,120 | +€690 | +161% |
| Recurring financial charges | 65 | €430 | €1,120 | +€690 | +161% |
| Profit (loss) for the period before taxes | 9903 | -€8,824 | €9,976 | +€18,800 | |
| Income taxes | 67/77 | €287 | €3,296 | +€3,010 | +1,050% |
| Profit (loss) for the period | 9904 | -€9,110 | €6,679 | +€15,790 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,110 | €6,679 | +€15,790 |
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 15 October 2026 via checked.be.