RISING MOON: 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.
RISING MOON
Largest movements
- Cash +€1,712
up €1,712 (+64.9%), from €2,639 to €4,351
mainly Net result for the year (+€15,269) and Trade debts (+€3,224)
- Receivables within one year -€238
no longer reported in 2024 (was €238)
- Profit (loss) carried forward +€15,269
up €15,269 (+18.5%), from -€82,383 to -€67,114
- Tax, wage and social debts -€13,342
down €13,342 (-29.5%), from €45,219 to €31,877
of which Remuneration and social security: -€13,121
- Other debts -€3,677
down €3,677 (-11.2%), from €32,965 to €29,288
- Trade debts +€3,224
up €3,224 (+368%), from €876 to €4,100
- Gross operating margin +€59,638
up €59,638, from -€1,340 to €58,298
- Staff costs +€13,272
up €13,272 (+45.5%), from €29,200 to €42,472
- Turnover +€10,204
up €10,204 (+28.4%), from €35,958 to €46,162
- Purchases and services -€5,476
down €5,476 (-14.7%), from €37,298 to €31,822
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,877 | €4,351 | +€1,474 | +51.2% |
| Current assets | 29/58 | €2,877 | €4,351 | +€1,474 | +51.2% |
| Amounts receivable within one year | 40/41 | €238 | - | -€238 | |
| Trade receivables | 40 | €238 | - | -€238 | |
| Cash at bank and in hand | 54/58 | €2,639 | €4,351 | +€1,712 | +64.9% |
| Total equity and liabilities | 10/49 | €2,877 | €4,351 | +€1,474 | +51.2% |
| Equity | 10/15 | -€76,183 | -€60,914 | +€15,269 | +20.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€82,383 | -€67,114 | +€15,269 | +18.5% |
| Amounts payable | 17/49 | €79,060 | €65,265 | -€13,795 | -17.4% |
| Amounts payable within one year | 42/48 | €79,060 | €65,265 | -€13,795 | -17.4% |
| Trade debts | 44 | €876 | €4,100 | +€3,224 | +368% |
| Suppliers | 440/4 | €876 | €4,100 | +€3,224 | +368% |
| Taxes, remuneration and social security | 45 | €45,219 | €31,877 | -€13,342 | -29.5% |
| Taxes | 450/3 | €5,382 | €5,161 | -€221 | -4.1% |
| Remuneration and social security | 454/9 | €39,837 | €26,716 | -€13,121 | -32.9% |
| Other amounts payable | 47/48 | €32,965 | €29,288 | -€3,677 | -11.2% |
| Turnover | 70 | €35,958 | €46,162 | +€10,204 | +28.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €37,298 | €31,822 | -€5,476 | -14.7% |
| Remuneration, social security and pensions | 62 | €29,200 | €42,472 | +€13,272 | +45.5% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€1,340 | €58,298 | +€59,638 | |
| Operating profit (loss) | 9901 | -€30,924 | €15,439 | +€46,363 | |
| Financial charges | 65/66B | €260 | €170 | -€90 | -34.6% |
| Recurring financial charges | 65 | €260 | €170 | -€90 | -34.6% |
| Profit (loss) for the period before taxes | 9903 | -€31,184 | €15,269 | +€46,453 | |
| Profit (loss) for the period | 9904 | -€31,184 | €15,269 | +€46,453 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,184 | €15,269 | +€46,453 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.