Moonshine Tattoo: 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.
Moonshine Tattoo
Largest movements
- Tangible fixed assets +€7,294
up €7,294 (+9.9%), from €73,526 to €80,820
of which Furniture and vehicles: +€15,155
- Stocks and contracts +€3,624
up €3,624 (+890%), from €407 to €4,031
- Cash +€2,984
up €2,984 (+175%), from €1,701 to €4,685
mainly Depreciation (+€11,673) and Current portion of long-term debt (+€4,023)
- Current portion of long-term debt +€4,023
up €4,023 (+101%), from €3,975 to €7,998
- Other debts +€2,349
up €2,349 (+5.9%), from €40,033 to €42,382
- Profit (loss) carried forward +€2,277
up €2,277 (+3.9%), from -€57,931 to -€55,654
- Trade debts +€1,816
up €1,816 (+1,416%), from €128 to €1,944
- Debts after one year +€1,728
up €1,728 (+3.1%), from €54,965 to €56,693
- Gross operating margin +€2,579
up €2,579 (+15.4%), from €16,790 to €19,368
- Other operating charges +€1,191
up €1,191 (+83.2%), from €1,432 to €2,623
- Depreciation +€892
up €892 (+8.3%), from €10,781 to €11,673
- Financial charges +€238
up €238 (+9.3%), from €2,563 to €2,802
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 | €76,225 | €89,683 | +€13,458 | +17.7% |
| Fixed assets | 21/28 | €73,526 | €80,820 | +€7,294 | +9.9% |
| Tangible fixed assets | 22/27 | €73,526 | €80,820 | +€7,294 | +9.9% |
| Land and buildings | 22 | €72,807 | €64,945 | -€7,862 | -10.8% |
| Furniture and vehicles | 24 | €720 | €15,875 | +€15,155 | +2,105% |
| Current assets | 29/58 | €2,698 | €8,863 | +€6,165 | +228% |
| Stocks and contracts in progress | 3 | €407 | €4,031 | +€3,624 | +890% |
| Stocks | 30/36 | €407 | €4,031 | +€3,624 | +890% |
| Amounts receivable within one year | 40/41 | €589 | - | -€589 | |
| Trade receivables | 40 | €589 | - | -€589 | |
| Cash at bank and in hand | 54/58 | €1,701 | €4,685 | +€2,984 | +175% |
| Deferred charges and accrued income | 490/1 | - | €146 | +€146 | |
| Total equity and liabilities | 10/49 | €76,225 | €89,683 | +€13,458 | +17.7% |
| Equity | 10/15 | -€24,431 | -€22,154 | +€2,277 | +9.3% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €3,500 | €3,500 | = | 0.0% |
| Distributable reserves | 133 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,931 | -€55,654 | +€2,277 | +3.9% |
| Amounts payable | 17/49 | €100,655 | €111,837 | +€11,181 | +11.1% |
| Amounts payable after more than one year | 17 | €54,965 | €56,693 | +€1,728 | +3.1% |
| Financial debts | 170/4 | €54,965 | €56,693 | +€1,728 | +3.1% |
| Amounts payable within one year | 42/48 | €45,690 | €55,143 | +€9,453 | +20.7% |
| Current portion of amounts payable after more than one year | 42 | €3,975 | €7,998 | +€4,023 | +101% |
| Trade debts | 44 | €128 | €1,944 | +€1,816 | +1,416% |
| Suppliers | 440/4 | €128 | €1,944 | +€1,816 | +1,416% |
| Taxes, remuneration and social security | 45 | €1,554 | €2,819 | +€1,266 | +81.5% |
| Taxes | 450/3 | €1,554 | €2,819 | +€1,266 | +81.5% |
| Other amounts payable | 47/48 | €40,033 | €42,382 | +€2,349 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,781 | €11,673 | +€892 | +8.3% |
| Other operating charges | 640/8 | €1,432 | €2,623 | +€1,191 | +83.2% |
| Gross operating margin | 9900 | €16,790 | €19,368 | +€2,579 | +15.4% |
| Operating profit (loss) | 9901 | €4,577 | €5,072 | +€495 | +10.8% |
| Financial income | 75/76B | €6 | €7 | +€1 | +19.3% |
| Recurring financial income | 75 | €6 | €7 | +€1 | +19.3% |
| Financial charges | 65/66B | €2,563 | €2,802 | +€238 | +9.3% |
| Recurring financial charges | 65 | €2,563 | €2,802 | +€238 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | €2,019 | €2,277 | +€258 | +12.8% |
| Income taxes | 67/77 | €172 | - | -€172 | |
| Profit (loss) for the period | 9904 | €1,847 | €2,277 | +€430 | +23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,847 | €2,277 | +€430 | +23.3% |
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 1 November 2026 via checked.be.