NEW MOON: 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.
NEW MOON
Largest movements
- Tangible fixed assets -€2,908
down €2,908 (-48.4%), from €6,005 to €3,098
- Receivables within one year -€1,604
down €1,604 (-6.9%), from €23,179 to €21,576
of which Trade receivables: -€5,190
- Stocks and contracts -€716
down €716 (-36.4%), from €1,967 to €1,251
- Profit (loss) carried forward -€3,429
down €3,429 (-19.6%), from -€17,516 to -€20,945
- Tax, wage and social debts -€1,568
down €1,568 (-59.6%), from €2,632 to €1,064
- Trade debts -€651
no longer reported in 2025 (was €651)
- Short-term financial debts +€421
up €421 (+6.4%), from €6,567 to €6,987
- Gross operating margin -€834
down €834 (-14.2%), from €5,894 to €5,060
- Taxes +€584
up €584 (+334.7%), from €174 to €758
- Financial charges -€234
down €234 (-17.4%), from €1,342 to €1,108
- Depreciation +€117
up €117 (+4.2%), from €2,790 to €2,908
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 | €31,630 | €26,402 | -€5,228 | -16.5% |
| Fixed assets | 21/28 | €6,005 | €3,098 | -€2,908 | -48.4% |
| Tangible fixed assets | 22/27 | €6,005 | €3,098 | -€2,908 | -48.4% |
| Furniture and vehicles | 24 | €6,005 | €3,098 | -€2,908 | -48.4% |
| Current assets | 29/58 | €25,625 | €23,305 | -€2,320 | -9.1% |
| Stocks and contracts in progress | 3 | €1,967 | €1,251 | -€716 | -36.4% |
| Stocks | 30/36 | €1,967 | €1,251 | -€716 | -36.4% |
| Amounts receivable within one year | 40/41 | €23,179 | €21,576 | -€1,604 | -6.9% |
| Trade receivables | 40 | €5,190 | - | -€5,190 | |
| Other amounts receivable | 41 | €17,989 | €21,576 | +€3,587 | +19.9% |
| Cash at bank and in hand | 54/58 | €478 | €478 | = | 0.0% |
| Total equity and liabilities | 10/49 | €31,630 | €26,402 | -€5,228 | -16.5% |
| Equity | 10/15 | €21,780 | €18,351 | -€3,429 | -15.7% |
| Contributions | 10/11 | €7,437 | €7,437 | = | 0.0% |
| Reserves | 13 | €31,859 | €31,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,516 | -€20,945 | -€3,429 | -19.6% |
| Amounts payable | 17/49 | €9,850 | €8,051 | -€1,798 | -18.3% |
| Amounts payable within one year | 42/48 | €9,850 | €8,051 | -€1,798 | -18.3% |
| Financial debts | 43 | €6,567 | €6,987 | +€421 | +6.4% |
| Credit institutions | 430/8 | €6,567 | €6,987 | +€421 | +6.4% |
| Trade debts | 44 | €651 | - | -€651 | |
| Suppliers | 440/4 | €651 | - | -€651 | |
| Taxes, remuneration and social security | 45 | €2,632 | €1,064 | -€1,568 | -59.6% |
| Taxes | 450/3 | €2,632 | €1,064 | -€1,568 | -59.6% |
| Non-recurring operating income | 76A | €1,643 | - | -€1,643 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,790 | €2,908 | +€117 | +4.2% |
| Other operating charges | 640/8 | €351 | €397 | +€46 | +13.2% |
| Non-recurring operating charges | 66A | - | €4,390 | +€4,390 | |
| Gross operating margin | 9900 | €5,894 | €5,060 | -€834 | -14.2% |
| Operating profit (loss) | 9901 | €2,753 | -€2,635 | -€5,388 | |
| Financial income | 75/76B | €1,053 | €1,072 | +€19 | +1.8% |
| Recurring financial income | 75 | €1,053 | €1,072 | +€19 | +1.8% |
| Financial charges | 65/66B | €1,342 | €1,108 | -€234 | -17.4% |
| Recurring financial charges | 65 | €1,342 | €1,108 | -€234 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €2,463 | -€2,671 | -€5,135 | |
| Income taxes | 67/77 | €174 | €758 | +€584 | +334.7% |
| Profit (loss) for the period | 9904 | €2,289 | -€3,429 | -€5,718 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,289 | -€3,429 | -€5,718 |
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 4 October 2026 via checked.be.