MOONSHOT THINKERS: 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.
MOONSHOT THINKERS
Largest movements
- Cash -€9,562
down €9,562 (-67.2%), from €14,225 to €4,664
mainly Tax, wage and social debts (-€10,472) and Receivables within one year (-€8,969)
- Tangible fixed assets -€9,423
down €9,423 (-19.9%), from €47,254 to €37,830
of which Furniture and vehicles: -€5,920
- Receivables within one year +€8,969
up €8,969 (+49.9%), from €17,984 to €26,953
of which Trade receivables: +€9,604
- Receivables after one year -€2,000
down €2,000 (-9.1%), from €22,000 to €20,000
- Tax, wage and social debts -€10,472
down €10,472 (-62.7%), from €16,698 to €6,226
of which Remuneration and social security: -€5,695
- Trade debts -€2,018
down €2,018 (-35.3%), from €5,723 to €3,705
- Gross operating margin -€49,738
down €49,738 (-66.6%), from €74,729 to €24,991
- Staff costs -€32,705
down €32,705 (-73.6%), from €44,454 to €11,749
- Taxes -€3,806
down €3,806 (-81.0%), from €4,697 to €891
- Depreciation -€1,118
down €1,118 (-8.7%), from €12,870 to €11,752
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 | €103,592 | €91,343 | -€12,250 | -11.8% |
| Fixed assets | 21/28 | €47,254 | €37,830 | -€9,423 | -19.9% |
| Tangible fixed assets | 22/27 | €47,254 | €37,830 | -€9,423 | -19.9% |
| Plant, machinery and equipment | 23 | €1,509 | €2,037 | +€528 | +35.0% |
| Furniture and vehicles | 24 | €17,279 | €11,359 | -€5,920 | -34.3% |
| Other tangible fixed assets | 26 | €28,466 | €24,435 | -€4,031 | -14.2% |
| Current assets | 29/58 | €56,338 | €53,512 | -€2,826 | -5.0% |
| Amounts receivable after more than one year | 29 | €22,000 | €20,000 | -€2,000 | -9.1% |
| Other amounts receivable | 291 | €22,000 | €20,000 | -€2,000 | -9.1% |
| Amounts receivable within one year | 40/41 | €17,984 | €26,953 | +€8,969 | +49.9% |
| Trade receivables | 40 | €14,704 | €24,308 | +€9,604 | +65.3% |
| Other amounts receivable | 41 | €3,280 | €2,645 | -€635 | -19.4% |
| Cash at bank and in hand | 54/58 | €14,225 | €4,664 | -€9,562 | -67.2% |
| Deferred charges and accrued income | 490/1 | €2,129 | €1,896 | -€233 | -11.0% |
| Total equity and liabilities | 10/49 | €103,592 | €91,343 | -€12,250 | -11.8% |
| Equity | 10/15 | €81,171 | €80,721 | -€450 | -0.6% |
| Contributions | 10/11 | €12,600 | €12,600 | = | 0.0% |
| Reserves | 13 | €68,571 | €68,121 | -€450 | -0.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €66,711 | €66,261 | -€450 | -0.7% |
| Amounts payable | 17/49 | €22,421 | €10,621 | -€11,800 | -52.6% |
| Amounts payable within one year | 42/48 | €22,421 | €10,621 | -€11,800 | -52.6% |
| Trade debts | 44 | €5,723 | €3,705 | -€2,018 | -35.3% |
| Suppliers | 440/4 | €5,723 | €3,705 | -€2,018 | -35.3% |
| Taxes, remuneration and social security | 45 | €16,698 | €6,226 | -€10,472 | -62.7% |
| Taxes | 450/3 | €5,668 | €891 | -€4,777 | -84.3% |
| Remuneration and social security | 454/9 | €11,030 | €5,335 | -€5,695 | -51.6% |
| Other amounts payable | 47/48 | - | €691 | +€691 | |
| Remuneration, social security and pensions | 62 | €44,454 | €11,749 | -€32,705 | -73.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,870 | €11,752 | -€1,118 | -8.7% |
| Other operating charges | 640/8 | €757 | €1,101 | +€344 | +45.4% |
| Non-recurring operating charges | 66A | €63 | €63 | +€0 | +0.5% |
| Gross operating margin | 9900 | €74,729 | €24,991 | -€49,738 | -66.6% |
| Operating profit (loss) | 9901 | €16,584 | €326 | -€16,258 | -98.0% |
| Financial income | 75/76B | €220 | €226 | +€6 | +2.8% |
| Recurring financial income | 75 | €220 | €226 | +€6 | +2.8% |
| Financial charges | 65/66B | €283 | €111 | -€172 | -60.8% |
| Recurring financial charges | 65 | €283 | €111 | -€172 | -60.8% |
| Profit (loss) for the period before taxes | 9903 | €16,521 | €441 | -€16,080 | -97.3% |
| Income taxes | 67/77 | €4,697 | €891 | -€3,806 | -81.0% |
| Profit (loss) for the period | 9904 | €11,824 | -€450 | -€12,274 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,824 | -€450 | -€12,274 |
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 28 October 2026 via checked.be.