MOONSAI CONSULTING: 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.
MOONSAI CONSULTING
Largest movements
- Cash +€45,957
up €45,957 (+49.7%), from €92,560 to €138,517
mainly Net result for the year (+€38,957) and Depreciation (+€24,495)
- Tangible fixed assets -€16,087
down €16,087 (-2.7%), from €592,161 to €576,074
of which Land and buildings: -€20,729
- Debts after one year -€40,740
down €40,740 (-12.3%), from €330,018 to €289,277
- Profit (loss) carried forward +€38,957
up €38,957 (+16.8%), from €232,202 to €271,159
- Other debts +€18,632
up €18,632 (+29.1%), from €63,923 to €82,555
- Provisions -€19,713
down €19,713 (-77.6%), from €25,400 to €5,687
- Financial charges -€7,871
down €7,871 (-16.8%), from €46,883 to €39,012
- Taxes +€6,313
up €6,313 (+109%), from €5,788 to €12,101
- Gross operating margin +€3,251
up €3,251 (+2.7%), from €119,512 to €122,763
- Depreciation +€1,305
up €1,305 (+5.6%), from €23,190 to €24,495
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 | €708,386 | €736,469 | +€28,083 | +4.0% |
| Fixed assets | 21/28 | €592,161 | €576,074 | -€16,087 | -2.7% |
| Tangible fixed assets | 22/27 | €592,161 | €576,074 | -€16,087 | -2.7% |
| Land and buildings | 22 | €569,605 | €548,875 | -€20,729 | -3.6% |
| Plant, machinery and equipment | 23 | €3,212 | €4,831 | +€1,618 | +50.4% |
| Furniture and vehicles | 24 | €8,611 | €12,845 | +€4,234 | +49.2% |
| Other tangible fixed assets | 26 | €10,733 | €9,522 | -€1,211 | -11.3% |
| Current assets | 29/58 | €116,225 | €160,395 | +€44,171 | +38.0% |
| Amounts receivable within one year | 40/41 | €23,246 | €20,864 | -€2,381 | -10.2% |
| Trade receivables | 40 | €16,940 | €17,965 | +€1,025 | +6.1% |
| Other amounts receivable | 41 | €6,306 | €2,899 | -€3,407 | -54.0% |
| Cash at bank and in hand | 54/58 | €92,560 | €138,517 | +€45,957 | +49.7% |
| Deferred charges and accrued income | 490/1 | €419 | €1,014 | +€596 | +142% |
| Total equity and liabilities | 10/49 | €708,386 | €736,469 | +€28,083 | +4.0% |
| Equity | 10/15 | €240,262 | €279,219 | +€38,957 | +16.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €232,202 | €271,159 | +€38,957 | +16.8% |
| Provisions and deferred taxes | 16 | €25,400 | €31,087 | +€5,687 | +22.4% |
| Provisions for liabilities and charges | 160/5 | €25,400 | €31,087 | +€5,687 | +22.4% |
| Taxes | 161 | €25,400 | €0 | -€25,400 | -100% |
| Other liabilities and charges | 164/5 | - | €31,087 | +€31,087 | |
| Amounts payable | 17/49 | €442,724 | €426,163 | -€16,561 | -3.7% |
| Amounts payable after more than one year | 17 | €330,018 | €289,277 | -€40,740 | -12.3% |
| Financial debts | 170/4 | €330,018 | €289,277 | -€40,740 | -12.3% |
| Amounts payable within one year | 42/48 | €112,706 | €136,885 | +€24,179 | +21.5% |
| Current portion of amounts payable after more than one year | 42 | €39,457 | €40,740 | +€1,283 | +3.3% |
| Trade debts | 44 | €987 | €4,101 | +€3,114 | +315% |
| Suppliers | 440/4 | €987 | €4,101 | +€3,114 | +315% |
| Taxes, remuneration and social security | 45 | €8,339 | €9,489 | +€1,150 | +13.8% |
| Taxes | 450/3 | €8,339 | €7,489 | -€850 | -10.2% |
| Remuneration and social security | 454/9 | €0 | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €63,923 | €82,555 | +€18,632 | +29.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,190 | €24,495 | +€1,305 | +5.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €25,400 | €5,687 | -€19,713 | -77.6% |
| Other operating charges | 640/8 | €2,814 | €2,512 | -€302 | -10.7% |
| Gross operating margin | 9900 | €119,512 | €122,763 | +€3,251 | +2.7% |
| Operating profit (loss) | 9901 | €68,108 | €90,070 | +€21,961 | +32.2% |
| Financial income | 75/76B | €5 | €0 | -€5 | -99.4% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -99.4% |
| Financial charges | 65/66B | €46,883 | €39,012 | -€7,871 | -16.8% |
| Recurring financial charges | 65 | €46,883 | €39,012 | -€7,871 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €21,230 | €51,058 | +€29,828 | +141% |
| Income taxes | 67/77 | €5,788 | €12,101 | +€6,313 | +109% |
| Profit (loss) for the period | 9904 | €15,442 | €38,957 | +€23,515 | +152% |
| Profit (loss) for the period to be appropriated | 9905 | €15,442 | €38,957 | +€23,515 | +152% |
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 17 October 2026 via checked.be.