MOONSTONE BIJOU: 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.
MOONSTONE BIJOU
Largest movements
- Cash +€10,203
up €10,203 (+13.9%), from €73,189 to €83,393
mainly Net result for the year (+€9,940) and Tax, wage and social debts (+€388)
- Reserves +€9,000
up €9,000 (+37.5%), from €24,000 to €33,000
- Gross operating margin +€8,065
up €8,065 (+117%), from €6,875 to €14,940
- Taxes +€3,287
up €3,287 (+234%), from €1,402 to €4,690
- Financial income -€1,526
down €1,526 (-82.2%), from €1,856 to €330
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 | €95,883 | €106,086 | +€10,203 | +10.6% |
| Current assets | 29/58 | €95,883 | €106,086 | +€10,203 | +10.6% |
| Stocks and contracts in progress | 3 | €22,693 | €22,693 | = | 0.0% |
| Stocks | 30/36 | €22,693 | €22,693 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €73,189 | €83,393 | +€10,203 | +13.9% |
| Total equity and liabilities | 10/49 | €95,883 | €106,086 | +€10,203 | +10.6% |
| Equity | 10/15 | €94,865 | €104,805 | +€9,940 | +10.5% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €24,000 | €33,000 | +€9,000 | +37.5% |
| Distributable reserves | 133 | €24,000 | €33,000 | +€9,000 | +37.5% |
| Profit (loss) carried forward | 14 | €50,414 | €51,354 | +€940 | +1.9% |
| Amounts payable | 17/49 | €1,018 | €1,281 | +€263 | +25.9% |
| Amounts payable within one year | 42/48 | €1,018 | €1,281 | +€263 | +25.9% |
| Trade debts | 44 | €125 | - | -€125 | |
| Suppliers | 440/4 | €125 | - | -€125 | |
| Taxes, remuneration and social security | 45 | €893 | €1,281 | +€388 | +43.5% |
| Taxes | 450/3 | €893 | €1,281 | +€388 | +43.5% |
| Other operating charges | 640/8 | €542 | €400 | -€142 | -26.3% |
| Gross operating margin | 9900 | €6,875 | €14,940 | +€8,065 | +117% |
| Operating profit (loss) | 9901 | €6,333 | €14,540 | +€8,207 | +130% |
| Financial income | 75/76B | €1,856 | €330 | -€1,526 | -82.2% |
| Recurring financial income | 75 | €1,856 | €330 | -€1,526 | -82.2% |
| Financial charges | 65/66B | €185 | €241 | +€55 | +29.8% |
| Recurring financial charges | 65 | €185 | €241 | +€55 | +29.8% |
| Profit (loss) for the period before taxes | 9903 | €8,003 | €14,630 | +€6,626 | +82.8% |
| Income taxes | 67/77 | €1,402 | €4,690 | +€3,287 | +234% |
| Profit (loss) for the period | 9904 | €6,601 | €9,940 | +€3,339 | +50.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,601 | €9,940 | +€3,339 | +50.6% |
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 31 October 2026 via checked.be.