MOONSHOT CONSULT: 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.
MOONSHOT CONSULT
Largest movements
- Current investments +€516,233
up €516,233 (+85.9%), from €601,054 to €1.1m
- Cash +€299,720
up €299,720 (+869.7%), from €34,462 to €334,182
mainly Net result for the year (+€623,843) and Tax, wage and social debts (+€203,903)
- Receivables within one year +€18,485
up €18,485 (+45.8%), from €40,380 to €58,864
of which Trade receivables: +€20,687
- Profit (loss) carried forward +€623,843
up €623,843 (+127.4%), from €489,739 to €1.1m
- Tax, wage and social debts +€203,903
up €203,903 (+122.1%), from €167,040 to €370,943
- Financial income +€99,166
up €99,166 (+227081.0%), from €44 to €99,210
- Gross operating margin +€98,834
up €98,834 (+15.1%), from €656,019 to €754,853
- Taxes +€47,766
up €47,766 (+29.0%), from €164,640 to €212,406
- Financial charges +€16,170
up €16,170 (+5719.3%), from €283 to €16,453
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 | €683,181 | €1,523,410 | +€840,229 | +123.0% |
| Fixed assets | 21/28 | €5,221 | €10,854 | +€5,633 | +107.9% |
| Tangible fixed assets | 22/27 | €1,021 | €6,654 | +€5,633 | +551.5% |
| Plant, machinery and equipment | 23 | - | €2,116 | +€2,116 | |
| Furniture and vehicles | 24 | €1,021 | €4,538 | +€3,517 | +344.3% |
| Financial fixed assets | 28 | €4,200 | €4,200 | = | 0.0% |
| Current assets | 29/58 | €677,960 | €1,512,556 | +€834,596 | +123.1% |
| Amounts receivable within one year | 40/41 | €40,380 | €58,864 | +€18,485 | +45.8% |
| Trade receivables | 40 | €36,982 | €57,669 | +€20,687 | +55.9% |
| Other amounts receivable | 41 | €3,398 | €1,196 | -€2,202 | -64.8% |
| Current investments | 50/53 | €601,054 | €1,117,287 | +€516,233 | +85.9% |
| Cash at bank and in hand | 54/58 | €34,462 | €334,182 | +€299,720 | +869.7% |
| Deferred charges and accrued income | 490/1 | €2,064 | €2,222 | +€159 | +7.7% |
| Total equity and liabilities | 10/49 | €683,181 | €1,523,410 | +€840,229 | +123.0% |
| Equity | 10/15 | €508,739 | €1,132,582 | +€623,843 | +122.6% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €489,739 | €1,113,582 | +€623,843 | +127.4% |
| Amounts payable | 17/49 | €174,442 | €390,828 | +€216,386 | +124.0% |
| Amounts payable within one year | 42/48 | €174,442 | €390,828 | +€216,386 | +124.0% |
| Trade debts | 44 | - | €13,145 | +€13,145 | |
| Suppliers | 440/4 | - | €13,145 | +€13,145 | |
| Taxes, remuneration and social security | 45 | €167,040 | €370,943 | +€203,903 | +122.1% |
| Taxes | 450/3 | €167,040 | €370,943 | +€203,903 | +122.1% |
| Other amounts payable | 47/48 | €7,401 | €6,740 | -€662 | -8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83 | €926 | +€843 | +1016.6% |
| Other operating charges | 640/8 | - | €434 | +€434 | |
| Gross operating margin | 9900 | €656,019 | €754,853 | +€98,834 | +15.1% |
| Operating profit (loss) | 9901 | €655,936 | €753,492 | +€97,557 | +14.9% |
| Financial income | 75/76B | €44 | €99,210 | +€99,166 | +227081.0% |
| Recurring financial income | 75 | €44 | €99,210 | +€99,166 | +227081.0% |
| Financial charges | 65/66B | €283 | €16,453 | +€16,170 | +5719.3% |
| Recurring financial charges | 65 | €283 | €16,453 | +€16,170 | +5719.3% |
| Profit (loss) for the period before taxes | 9903 | €655,697 | €836,250 | +€180,553 | +27.5% |
| Income taxes | 67/77 | €164,640 | €212,406 | +€47,766 | +29.0% |
| Profit (loss) for the period | 9904 | €491,056 | €623,843 | +€132,787 | +27.0% |
| Profit (loss) for the period to be appropriated | 9905 | €491,056 | €623,843 | +€132,787 | +27.0% |
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 7 October 2026 via checked.be.