t Moontje: 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.
t Moontje
Largest movements
- Cash +€142,062
up €142,062 (+206%), from €69,055 to €211,116
mainly Other debts (+€223,617) and Current investments (+€100,000)
- Current investments -€100,000
down €100,000 (-100%), from €100,000 to €0
- Tangible fixed assets +€3,763
up €3,763 (+14.6%), from €25,746 to €29,508
- Receivables within one year -€3,521
down €3,521 (-87.8%), from €4,010 to €489
of which Other amounts receivable: -€2,620
- Stocks and contracts +€3,199
up €3,199 (+46.1%), from €6,944 to €10,143
- Other debts +€223,617
up €223,617 (+13,016%), from €1,718 to €225,335
- Reserves -€189,930
down €189,930 (-100%), from €189,930 to €0
- Debts after one year +€8,013
new in 2025: €8,013
- Current portion of long-term debt +€4,172
new in 2025: €4,172
- Financial income +€2,802
up €2,802 (+328%), from €855 to €3,656
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 | €205,755 | €251,258 | +€45,502 | +22.1% |
| Fixed assets | 21/28 | €25,746 | €29,508 | +€3,763 | +14.6% |
| Tangible fixed assets | 22/27 | €25,746 | €29,508 | +€3,763 | +14.6% |
| Plant, machinery and equipment | 23 | €25,746 | €29,508 | +€3,763 | +14.6% |
| Current assets | 29/58 | €180,009 | €221,749 | +€41,740 | +23.2% |
| Stocks and contracts in progress | 3 | €6,944 | €10,143 | +€3,199 | +46.1% |
| Stocks | 30/36 | €6,944 | €10,143 | +€3,199 | +46.1% |
| Amounts receivable within one year | 40/41 | €4,010 | €489 | -€3,521 | -87.8% |
| Trade receivables | 40 | €901 | €0 | -€901 | -100% |
| Other amounts receivable | 41 | €3,109 | €489 | -€2,620 | -84.3% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100% |
| Cash at bank and in hand | 54/58 | €69,055 | €211,116 | +€142,062 | +206% |
| Total equity and liabilities | 10/49 | €205,755 | €251,258 | +€45,502 | +22.1% |
| Equity | 10/15 | €202,176 | €12,246 | -€189,930 | -93.9% |
| Contributions | 10/11 | €12,246 | €12,246 | = | 0.0% |
| Reserves | 13 | €189,930 | €0 | -€189,930 | -100% |
| Distributable reserves | 133 | €189,930 | €0 | -€189,930 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €3,579 | €239,012 | +€235,432 | +6,577% |
| Amounts payable after more than one year | 17 | - | €8,013 | +€8,013 | |
| Financial debts | 170/4 | - | €8,013 | +€8,013 | |
| Amounts payable within one year | 42/48 | €3,579 | €230,998 | +€227,419 | +6,354% |
| Current portion of amounts payable after more than one year | 42 | - | €4,172 | +€4,172 | |
| Trade debts | 44 | €790 | €767 | -€23 | -2.9% |
| Suppliers | 440/4 | €790 | €767 | -€23 | -2.9% |
| Taxes, remuneration and social security | 45 | €1,072 | €725 | -€347 | -32.4% |
| Taxes | 450/3 | €1,072 | €725 | -€347 | -32.4% |
| Other amounts payable | 47/48 | €1,718 | €225,335 | +€223,617 | +13,016% |
| Remuneration, social security and pensions | 62 | €3,621 | €3,099 | -€522 | -14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,372 | €9,105 | -€267 | -2.8% |
| Other operating charges | 640/8 | €1,597 | €1,661 | +€63 | +4.0% |
| Gross operating margin | 9900 | €109,037 | €109,614 | +€577 | +0.5% |
| Operating profit (loss) | 9901 | €94,447 | €95,749 | +€1,302 | +1.4% |
| Financial income | 75/76B | €855 | €3,656 | +€2,802 | +328% |
| Recurring financial income | 75 | €855 | €3,656 | +€2,802 | +328% |
| Financial charges | 65/66B | €398 | €1,486 | +€1,088 | +274% |
| Recurring financial charges | 65 | €398 | €1,486 | +€1,088 | +274% |
| Profit (loss) for the period before taxes | 9903 | €94,904 | €97,920 | +€3,016 | +3.2% |
| Income taxes | 67/77 | €23,636 | €24,145 | +€509 | +2.2% |
| Profit (loss) for the period | 9904 | €71,268 | €73,775 | +€2,507 | +3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €71,268 | €73,775 | +€2,507 | +3.5% |
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 26 October 2026 via checked.be.