MOONS W.: 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 W.
Largest movements
- Tangible fixed assets -€7,953
down €7,953 (-17.7%), from €44,979 to €37,026
of which Leasing and similar rights: -€9,912
- Deferred charges and accrued income -€5,000
no longer reported in 2025 (was €5,000)
- Receivables within one year -€569
down €569 (-34.3%), from €1,656 to €1,087
- Trade debts -€15,181
down €15,181 (-91.8%), from €16,545 to €1,364
- Other debts +€9,325
up €9,325 (+19.4%), from €47,974 to €57,299
- Debts after one year -€7,697
down €7,697 (-26.5%), from €29,059 to €21,362
- Profit (loss) carried forward +€4,867
up €4,867 (+8.4%), from -€58,146 to -€53,279
- Tax, wage and social debts -€3,871
down €3,871 (-45.8%), from €8,460 to €4,589
of which Taxes: -€4,062
- Depreciation +€4,405
up €4,405 (+72.7%), from €6,055 to €10,460
- Gross operating margin +€3,576
up €3,576 (+24.2%), from €14,790 to €18,366
- Other operating charges -€605
down €605 (-49.3%), from €1,228 to €622
- Financial charges -€272
down €272 (-41.1%), from €663 to €390
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 | €52,397 | €39,032 | -€13,365 | -25.5% |
| Fixed assets | 21/28 | €44,979 | €37,026 | -€7,953 | -17.7% |
| Tangible fixed assets | 22/27 | €44,979 | €37,026 | -€7,953 | -17.7% |
| Plant, machinery and equipment | 23 | €729 | €2,713 | +€1,984 | +272.4% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Leasing and similar rights | 25 | €44,035 | €34,123 | -€9,912 | -22.5% |
| Other tangible fixed assets | 26 | €216 | €190 | -€26 | -11.9% |
| Current assets | 29/58 | €7,418 | €2,006 | -€5,412 | -73.0% |
| Amounts receivable within one year | 40/41 | €1,656 | €1,087 | -€569 | -34.3% |
| Other amounts receivable | 41 | €1,656 | €1,087 | -€569 | -34.3% |
| Cash at bank and in hand | 54/58 | €762 | €919 | +€157 | +20.6% |
| Deferred charges and accrued income | 490/1 | €5,000 | - | -€5,000 | |
| Total equity and liabilities | 10/49 | €52,397 | €39,032 | -€13,365 | -25.5% |
| Equity | 10/15 | -€58,146 | -€53,279 | +€4,867 | +8.4% |
| Profit (loss) carried forward | 14 | -€58,146 | -€53,279 | +€4,867 | +8.4% |
| Amounts payable | 17/49 | €110,543 | €92,311 | -€18,232 | -16.5% |
| Amounts payable after more than one year | 17 | €29,059 | €21,362 | -€7,697 | -26.5% |
| Financial debts | 170/4 | €29,059 | €21,362 | -€7,697 | -26.5% |
| Amounts payable within one year | 42/48 | €81,484 | €70,949 | -€10,535 | -12.9% |
| Current portion of amounts payable after more than one year | 42 | €8,505 | €7,697 | -€808 | -9.5% |
| Trade debts | 44 | €16,545 | €1,364 | -€15,181 | -91.8% |
| Suppliers | 440/4 | €16,545 | €1,364 | -€15,181 | -91.8% |
| Taxes, remuneration and social security | 45 | €8,460 | €4,589 | -€3,871 | -45.8% |
| Taxes | 450/3 | €7,651 | €3,589 | -€4,062 | -53.1% |
| Remuneration and social security | 454/9 | €809 | €1,000 | +€191 | +23.6% |
| Other amounts payable | 47/48 | €47,974 | €57,299 | +€9,325 | +19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,055 | €10,460 | +€4,405 | +72.7% |
| Other operating charges | 640/8 | €1,228 | €622 | -€605 | -49.3% |
| Gross operating margin | 9900 | €14,790 | €18,366 | +€3,576 | +24.2% |
| Operating profit (loss) | 9901 | €7,507 | €7,284 | -€224 | -3.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €663 | €390 | -€272 | -41.1% |
| Recurring financial charges | 65 | €663 | €390 | -€272 | -41.1% |
| Profit (loss) for the period before taxes | 9903 | €6,845 | €6,893 | +€48 | +0.7% |
| Income taxes | 67/77 | €1,862 | €2,026 | +€164 | +8.8% |
| Profit (loss) for the period | 9904 | €4,983 | €4,867 | -€116 | -2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,983 | €4,867 | -€116 | -2.3% |
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 28 September 2026 via checked.be.