MOONS WINKSELE: 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 WINKSELE
Largest movements
- Cash +€183,176
up €183,176 (+106%), from €173,233 to €356,409
mainly Trade debts (+€201,761) and Investment in fixed assets (net) (+€17,748)
- Tangible fixed assets -€18,166
down €18,166 (-74.6%), from €24,351 to €6,185
of which Furniture and vehicles: -€23,701
- Deferred charges and accrued income +€12,926
up €12,926 (+988%), from €1,309 to €14,235
- Stocks and contracts +€8,042
up €8,042 (+66.1%), from €12,174 to €20,216
- Trade debts +€201,761
up €201,761 (+577%), from €34,942 to €236,703
- Other debts -€11,356
down €11,356 (-15.4%), from €73,844 to €62,488
- Tax, wage and social debts -€4,553
down €4,553 (-49.9%), from €9,117 to €4,564
of which Taxes: -€2,367
- Staff costs -€31,808
down €31,808 (-100%), from €31,808 to €0
- Depreciation -€7,397
down €7,397 (-93.5%), from €7,907 to €510
- Other operating charges +€6,396
up €6,396 (+104%), from €6,132 to €12,528
- Gross operating margin +€3,070
up €3,070 (+29.2%), from €10,528 to €13,597
- Financial charges +€477
up €477 (+61.4%), from €778 to €1,255
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 | €211,158 | €397,382 | +€186,224 | +88.2% |
| Fixed assets | 21/28 | €24,443 | €6,185 | -€18,258 | -74.7% |
| Tangible fixed assets | 22/27 | €24,351 | €6,185 | -€18,166 | -74.6% |
| Land and buildings | 22 | - | €3,425 | +€3,425 | |
| Plant, machinery and equipment | 23 | €650 | €2,760 | +€2,110 | +324% |
| Furniture and vehicles | 24 | €23,701 | €0 | -€23,701 | -100% |
| Financial fixed assets | 28 | €92 | €0 | -€92 | -100% |
| Current assets | 29/58 | €186,715 | €391,197 | +€204,482 | +110% |
| Stocks and contracts in progress | 3 | €12,174 | €20,216 | +€8,042 | +66.1% |
| Stocks | 30/36 | €12,174 | €20,216 | +€8,042 | +66.1% |
| Amounts receivable within one year | 40/41 | - | €338 | +€338 | |
| Trade receivables | 40 | - | €338 | +€338 | |
| Cash at bank and in hand | 54/58 | €173,233 | €356,409 | +€183,176 | +106% |
| Deferred charges and accrued income | 490/1 | €1,309 | €14,235 | +€12,926 | +988% |
| Total equity and liabilities | 10/49 | €211,158 | €397,382 | +€186,224 | +88.2% |
| Equity | 10/15 | €93,254 | €92,126 | -€1,128 | -1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €74,654 | €73,526 | -€1,128 | -1.5% |
| Distributable reserves | 133 | €74,654 | €73,526 | -€1,128 | -1.5% |
| Amounts payable | 17/49 | €117,904 | €305,256 | +€187,352 | +159% |
| Amounts payable within one year | 42/48 | €117,904 | €303,756 | +€185,852 | +158% |
| Trade debts | 44 | €34,942 | €236,703 | +€201,761 | +577% |
| Suppliers | 440/4 | €34,942 | €236,703 | +€201,761 | +577% |
| Taxes, remuneration and social security | 45 | €9,117 | €4,564 | -€4,553 | -49.9% |
| Taxes | 450/3 | €6,931 | €4,564 | -€2,367 | -34.1% |
| Remuneration and social security | 454/9 | €2,186 | €0 | -€2,186 | -100% |
| Other amounts payable | 47/48 | €73,844 | €62,488 | -€11,356 | -15.4% |
| Accrued charges and deferred income | 492/3 | - | €1,500 | +€1,500 | |
| Remuneration, social security and pensions | 62 | €31,808 | €0 | -€31,808 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,907 | €510 | -€7,397 | -93.5% |
| Other operating charges | 640/8 | €6,132 | €12,528 | +€6,396 | +104% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €10,528 | €13,597 | +€3,070 | +29.2% |
| Operating profit (loss) | 9901 | -€35,320 | €558 | +€35,878 | |
| Financial charges | 65/66B | €778 | €1,255 | +€477 | +61.4% |
| Recurring financial charges | 65 | €778 | €1,255 | +€477 | +61.4% |
| Profit (loss) for the period before taxes | 9903 | -€36,097 | -€697 | +€35,401 | +98.1% |
| Income taxes | 67/77 | €430 | €431 | +€2 | +0.4% |
| Profit (loss) for the period | 9904 | -€36,527 | -€1,128 | +€35,399 | +96.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,527 | -€1,128 | +€35,399 | +96.9% |
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 20 October 2026 via checked.be.