MoonsManagement: 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.
MoonsManagement
Largest movements
- Cash +€125,558
up €125,558 (+99.8%), from €125,759 to €251,317
mainly Net result for the year (+€64,601) and Current investments (+€50,000)
- Current investments -€50,000
down €50,000 (-100.0%), from €50,000 to €0
- Receivables within one year -€14,084
down €14,084 (-12.1%), from €116,713 to €102,629
of which Trade receivables: -€12,771
- Reserves +€62,101
up €62,101 (+23.7%), from €262,146 to €324,247
- Accrued charges and deferred income -€13,872
down €13,872 (-100.0%), from €13,872 to €0
- Tax, wage and social debts +€8,658
up €8,658 (+51.3%), from €16,893 to €25,551
of which Taxes: +€10,313
- Trade debts -€5,267
down €5,267 (-37.9%), from €13,911 to €8,644
- Gross operating margin +€37,133
up €37,133 (+32.6%), from €113,913 to €151,046
- Staff costs -€15,286
down €15,286 (-21.9%), from €69,746 to €54,460
- Taxes +€14,398
up €14,398 (+138.6%), from €10,386 to €24,784
- Depreciation -€4,055
down €4,055 (-32.3%), from €12,562 to €8,507
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 | €325,422 | €379,542 | +€54,120 | +16.6% |
| Fixed assets | 21/28 | €14,872 | €8,128 | -€6,743 | -45.3% |
| Intangible fixed assets | 21 | €7,363 | €4,009 | -€3,354 | -45.6% |
| Tangible fixed assets | 22/27 | €7,508 | €4,119 | -€3,389 | -45.1% |
| Plant, machinery and equipment | 23 | €5,722 | €2,004 | -€3,718 | -65.0% |
| Furniture and vehicles | 24 | €1,786 | €2,115 | +€329 | +18.4% |
| Current assets | 29/58 | €310,551 | €371,414 | +€60,863 | +19.6% |
| Stocks and contracts in progress | 3 | €13,781 | €13,506 | -€275 | -2.0% |
| Stocks | 30/36 | €13,781 | €13,506 | -€275 | -2.0% |
| Amounts receivable within one year | 40/41 | €116,713 | €102,629 | -€14,084 | -12.1% |
| Trade receivables | 40 | €80,594 | €67,823 | -€12,771 | -15.8% |
| Other amounts receivable | 41 | €36,119 | €34,805 | -€1,314 | -3.6% |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €125,759 | €251,317 | +€125,558 | +99.8% |
| Deferred charges and accrued income | 490/1 | €4,297 | €3,962 | -€335 | -7.8% |
| Total equity and liabilities | 10/49 | €325,422 | €379,542 | +€54,120 | +16.6% |
| Equity | 10/15 | €280,746 | €342,847 | +€62,101 | +22.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €262,146 | €324,247 | +€62,101 | +23.7% |
| Distributable reserves | 133 | €262,146 | €324,247 | +€62,101 | +23.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €44,676 | €36,695 | -€7,981 | -17.9% |
| Amounts payable within one year | 42/48 | €30,804 | €36,695 | +€5,891 | +19.1% |
| Trade debts | 44 | €13,911 | €8,644 | -€5,267 | -37.9% |
| Suppliers | 440/4 | €13,911 | €8,644 | -€5,267 | -37.9% |
| Taxes, remuneration and social security | 45 | €16,893 | €25,551 | +€8,658 | +51.3% |
| Taxes | 450/3 | €8,531 | €18,844 | +€10,313 | +120.9% |
| Remuneration and social security | 454/9 | €8,362 | €6,707 | -€1,656 | -19.8% |
| Other amounts payable | 47/48 | - | €2,500 | +€2,500 | |
| Accrued charges and deferred income | 492/3 | €13,872 | €0 | -€13,872 | -100.0% |
| Remuneration, social security and pensions | 62 | €69,746 | €54,460 | -€15,286 | -21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,562 | €8,507 | -€4,055 | -32.3% |
| Other operating charges | 640/8 | €1,573 | €1,191 | -€382 | -24.3% |
| Gross operating margin | 9900 | €113,913 | €151,046 | +€37,133 | +32.6% |
| Operating profit (loss) | 9901 | €30,032 | €86,888 | +€56,856 | +189.3% |
| Financial income | 75/76B | €4,055 | €2,979 | -€1,076 | -26.5% |
| Recurring financial income | 75 | €4,055 | €2,979 | -€1,076 | -26.5% |
| Financial charges | 65/66B | €809 | €482 | -€327 | -40.4% |
| Recurring financial charges | 65 | €809 | €482 | -€327 | -40.4% |
| Profit (loss) for the period before taxes | 9903 | €33,278 | €89,385 | +€56,106 | +168.6% |
| Income taxes | 67/77 | €10,386 | €24,784 | +€14,398 | +138.6% |
| Profit (loss) for the period | 9904 | €22,893 | €64,601 | +€41,708 | +182.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,893 | €64,601 | +€41,708 | +182.2% |
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 3 October 2026 via checked.be.