MOONS SYNDIC: 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 SYNDIC
Largest movements
- Tangible fixed assets -€6,527
down €6,527 (-26.9%), from €24,302 to €17,775
- Cash +€860
up €860 (+79.1%), from €1,087 to €1,947
mainly Depreciation (+€6,527) and Net result for the year (+€2,428)
- Receivables within one year -€689
down €689 (-10.6%), from €6,489 to €5,800
of which Other amounts receivable: -€889
- Debts after one year -€5,567
down €5,567 (-32.9%), from €16,942 to €11,376
- Trade debts -€4,690
down €4,690 (-75.1%), from €6,244 to €1,554
- Profit (loss) carried forward +€2,428
up €2,428, from -€17 to €2,411
- Tax, wage and social debts +€1,609
up €1,609 (+1005.6%), from €160 to €1,769
- Gross operating margin +€1,650
up €1,650 (+15.2%), from €10,876 to €12,526
- Taxes +€1,449
up €1,449 (+905.6%), from €160 to €1,609
- Other operating charges -€1,124
down €1,124 (-64.7%), from €1,736 to €612
- Financial charges -€221
down €221 (-14.1%), from €1,570 to €1,350
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 | €32,766 | €26,420 | -€6,346 | -19.4% |
| Fixed assets | 21/28 | €24,302 | €17,775 | -€6,527 | -26.9% |
| Tangible fixed assets | 22/27 | €24,302 | €17,775 | -€6,527 | -26.9% |
| Furniture and vehicles | 24 | €24,302 | €17,775 | -€6,527 | -26.9% |
| Current assets | 29/58 | €8,464 | €8,645 | +€181 | +2.1% |
| Amounts receivable within one year | 40/41 | €6,489 | €5,800 | -€689 | -10.6% |
| Trade receivables | 40 | €5,600 | €5,800 | +€200 | +3.6% |
| Other amounts receivable | 41 | €889 | - | -€889 | |
| Cash at bank and in hand | 54/58 | €1,087 | €1,947 | +€860 | +79.1% |
| Deferred charges and accrued income | 490/1 | €888 | €899 | +€11 | +1.2% |
| Total equity and liabilities | 10/49 | €32,766 | €26,420 | -€6,346 | -19.4% |
| Equity | 10/15 | €2,984 | €5,411 | +€2,428 | +81.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17 | €2,411 | +€2,428 | |
| Amounts payable | 17/49 | €29,783 | €21,009 | -€8,774 | -29.5% |
| Amounts payable after more than one year | 17 | €16,942 | €11,376 | -€5,567 | -32.9% |
| Financial debts | 170/4 | €16,942 | €11,376 | -€5,567 | -32.9% |
| Amounts payable within one year | 42/48 | €12,841 | €9,633 | -€3,207 | -25.0% |
| Current portion of amounts payable after more than one year | 42 | €6,255 | €6,060 | -€195 | -3.1% |
| Trade debts | 44 | €6,244 | €1,554 | -€4,690 | -75.1% |
| Suppliers | 440/4 | €6,244 | €1,554 | -€4,690 | -75.1% |
| Taxes, remuneration and social security | 45 | €160 | €1,769 | +€1,609 | +1005.6% |
| Taxes | 450/3 | €160 | €1,769 | +€1,609 | +1005.6% |
| Other amounts payable | 47/48 | €181 | €250 | +€69 | +38.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,527 | €6,527 | = | 0.0% |
| Other operating charges | 640/8 | €1,736 | €612 | -€1,124 | -64.7% |
| Gross operating margin | 9900 | €10,876 | €12,526 | +€1,650 | +15.2% |
| Operating profit (loss) | 9901 | €2,612 | €5,386 | +€2,774 | +106.2% |
| Financial charges | 65/66B | €1,570 | €1,350 | -€221 | -14.1% |
| Recurring financial charges | 65 | €1,570 | €1,350 | -€221 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €1,042 | €4,037 | +€2,995 | +287.4% |
| Income taxes | 67/77 | €160 | €1,609 | +€1,449 | +905.6% |
| Profit (loss) for the period | 9904 | €882 | €2,428 | +€1,546 | +175.3% |
| Profit (loss) for the period to be appropriated | 9905 | €882 | €2,428 | +€1,546 | +175.3% |
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 1 October 2026 via checked.be.