MoonWise: 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.
MoonWise
Largest movements
- Cash +€12,044
up €12,044 (+41.0%), from €29,347 to €41,391
mainly Tax, wage and social debts (+€4,394) and Net result for the year (+€3,865)
- Intangible fixed assets +€5,147
up €5,147 (+210.8%), from €2,442 to €7,589
- Receivables within one year -€2,940
down €2,940 (-16.9%), from €17,427 to €14,487
of which Other amounts receivable: -€3,618
- Tangible fixed assets -€795
down €795 (-49.6%), from €1,602 to €807
- Reserves +€7,000
up €7,000 (+18.9%), from €37,000 to €44,000
- Tax, wage and social debts +€4,394
up €4,394 (+732.4%), from €600 to €4,994
of which Remuneration and social security: +€3,998
- Trade debts +€3,576
up €3,576 (+458.5%), from €780 to €4,355
- Profit (loss) carried forward -€3,135
down €3,135 (-85.6%), from €3,663 to €528
- Debts after one year +€2,500
up €2,500 (+45.5%), from €5,500 to €8,000
- Gross operating margin +€2,683
up €2,683 (+30.8%), from €8,711 to €11,394
- Depreciation +€722
up €722 (+25.6%), from €2,822 to €3,544
- Taxes +€444
up €444 (+18.3%), from €2,425 to €2,869
- Other operating charges +€217
up €217 (+41.8%), from €518 to €735
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 | €50,879 | €64,335 | +€13,456 | +26.4% |
| Fixed assets | 21/28 | €4,104 | €8,456 | +€4,352 | +106.0% |
| Intangible fixed assets | 21 | €2,442 | €7,589 | +€5,147 | +210.8% |
| Tangible fixed assets | 22/27 | €1,602 | €807 | -€795 | -49.6% |
| Furniture and vehicles | 24 | €1,602 | €807 | -€795 | -49.6% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €46,774 | €55,879 | +€9,104 | +19.5% |
| Amounts receivable within one year | 40/41 | €17,427 | €14,487 | -€2,940 | -16.9% |
| Trade receivables | 40 | €13,204 | €13,881 | +€677 | +5.1% |
| Other amounts receivable | 41 | €4,224 | €606 | -€3,618 | -85.7% |
| Cash at bank and in hand | 54/58 | €29,347 | €41,391 | +€12,044 | +41.0% |
| Total equity and liabilities | 10/49 | €50,879 | €64,335 | +€13,456 | +26.4% |
| Equity | 10/15 | €42,663 | €46,528 | +€3,865 | +9.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €37,000 | €44,000 | +€7,000 | +18.9% |
| Distributable reserves | 133 | €37,000 | €44,000 | +€7,000 | +18.9% |
| Profit (loss) carried forward | 14 | €3,663 | €528 | -€3,135 | -85.6% |
| Amounts payable | 17/49 | €8,216 | €17,807 | +€9,591 | +116.7% |
| Amounts payable after more than one year | 17 | €5,500 | €8,000 | +€2,500 | +45.5% |
| Financial debts | 170/4 | €5,500 | €8,000 | +€2,500 | +45.5% |
| Amounts payable within one year | 42/48 | €2,716 | €9,807 | +€7,091 | +261.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €780 | €4,355 | +€3,576 | +458.5% |
| Suppliers | 440/4 | €780 | €4,355 | +€3,576 | +458.5% |
| Taxes, remuneration and social security | 45 | €600 | €4,994 | +€4,394 | +732.4% |
| Taxes | 450/3 | €600 | €996 | +€396 | +66.0% |
| Remuneration and social security | 454/9 | €0 | €3,998 | +€3,998 | |
| Other amounts payable | 47/48 | €1,336 | €457 | -€879 | -65.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,822 | €3,544 | +€722 | +25.6% |
| Other operating charges | 640/8 | €518 | €735 | +€217 | +41.8% |
| Gross operating margin | 9900 | €8,711 | €11,394 | +€2,683 | +30.8% |
| Operating profit (loss) | 9901 | €5,371 | €7,115 | +€1,744 | +32.5% |
| Financial income | 75/76B | €1 | €18 | +€17 | +3340.4% |
| Recurring financial income | 75 | €1 | €18 | +€17 | +3340.4% |
| Financial charges | 65/66B | €290 | €398 | +€108 | +37.0% |
| Recurring financial charges | 65 | €290 | €398 | +€108 | +37.0% |
| Profit (loss) for the period before taxes | 9903 | €5,081 | €6,735 | +€1,653 | +32.5% |
| Income taxes | 67/77 | €2,425 | €2,869 | +€444 | +18.3% |
| Profit (loss) for the period | 9904 | €2,656 | €3,865 | +€1,209 | +45.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,656 | €3,865 | +€1,209 | +45.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.