MOONSHOT: 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.
MOONSHOT
Largest movements
- Receivables within one year -€29,864
down €29,864 (-72.6%), from €41,152 to €11,288
of which Trade receivables: -€29,864
- Tangible fixed assets -€19,344
down €19,344 (-20.3%), from €95,436 to €76,092
of which Furniture and vehicles: -€19,928
- Tax, wage and social debts -€15,525
down €15,525 (-45.5%), from €34,142 to €18,616
of which Taxes: -€14,680
- Trade debts -€14,469
down €14,469 (-94.0%), from €15,387 to €918
- Gross operating margin -€15,660
down €15,660 (-25.2%), from €62,129 to €46,468
- Depreciation +€8,656
up €8,656 (+66.7%), from €12,973 to €21,629
- Taxes -€6,924
down €6,924 (-96.5%), from €7,175 to €251
- Staff costs +€6,266
up €6,266 (+31.5%), from €19,882 to €26,148
- Financial charges +€1,570
up €1,570 (+39.2%), from €4,010 to €5,581
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 | €922,340 | €874,413 | -€47,926 | -5.2% |
| Fixed assets | 21/28 | €755,436 | €736,092 | -€19,344 | -2.6% |
| Tangible fixed assets | 22/27 | €95,436 | €76,092 | -€19,344 | -20.3% |
| Land and buildings | 22 | €8,376 | €8,960 | +€584 | +7.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €87,060 | €67,132 | -€19,928 | -22.9% |
| Financial fixed assets | 28 | €660,000 | €660,000 | = | 0.0% |
| Current assets | 29/58 | €166,904 | €138,321 | -€28,583 | -17.1% |
| Amounts receivable after more than one year | 29 | €125,000 | €125,000 | = | 0.0% |
| Other amounts receivable | 291 | €125,000 | €125,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €41,152 | €11,288 | -€29,864 | -72.6% |
| Trade receivables | 40 | €41,077 | €11,213 | -€29,864 | -72.7% |
| Other amounts receivable | 41 | €75 | €75 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €174 | - | -€174 | |
| Deferred charges and accrued income | 490/1 | €578 | €2,033 | +€1,455 | +252% |
| Total equity and liabilities | 10/49 | €922,340 | €874,413 | -€47,926 | -5.2% |
| Equity | 10/15 | €307,426 | €298,839 | -€8,586 | -2.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €157,766 | €157,766 | = | 0.0% |
| Non-distributable reserves | 130/1 | €240 | €240 | = | 0.0% |
| Reserves not available under the articles | 1311 | €240 | €240 | = | 0.0% |
| Distributable reserves | 133 | €157,526 | €157,526 | = | 0.0% |
| Profit (loss) carried forward | 14 | €143,460 | €134,873 | -€8,586 | -6.0% |
| Amounts payable | 17/49 | €614,914 | €575,574 | -€39,340 | -6.4% |
| Amounts payable after more than one year | 17 | €533,827 | €525,030 | -€8,797 | -1.6% |
| Financial debts | 170/4 | €58,974 | €38,652 | -€20,322 | -34.5% |
| Other amounts payable | 178/9 | €474,853 | €486,378 | +€11,525 | +2.4% |
| Amounts payable within one year | 42/48 | €81,087 | €50,337 | -€30,751 | -37.9% |
| Current portion of amounts payable after more than one year | 42 | €23,775 | €21,735 | -€2,041 | -8.6% |
| Financial debts | 43 | - | €4,734 | +€4,734 | |
| Credit institutions | 430/8 | - | €4,734 | +€4,734 | |
| Trade debts | 44 | €15,387 | €918 | -€14,469 | -94.0% |
| Suppliers | 440/4 | €15,387 | €918 | -€14,469 | -94.0% |
| Taxes, remuneration and social security | 45 | €34,142 | €18,616 | -€15,525 | -45.5% |
| Taxes | 450/3 | €30,021 | €15,342 | -€14,680 | -48.9% |
| Remuneration and social security | 454/9 | €4,120 | €3,275 | -€846 | -20.5% |
| Other amounts payable | 47/48 | €7,783 | €4,334 | -€3,450 | -44.3% |
| Accrued charges and deferred income | 492/3 | - | €208 | +€208 | |
| Remuneration, social security and pensions | 62 | €19,882 | €26,148 | +€6,266 | +31.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,973 | €21,629 | +€8,656 | +66.7% |
| Other operating charges | 640/8 | €2,264 | €1,453 | -€811 | -35.8% |
| Gross operating margin | 9900 | €62,129 | €46,468 | -€15,660 | -25.2% |
| Operating profit (loss) | 9901 | €27,010 | -€2,761 | -€29,771 | |
| Financial income | 75/76B | €3 | €7 | +€4 | +137% |
| Recurring financial income | 75 | €3 | €7 | +€4 | +137% |
| Financial charges | 65/66B | €4,010 | €5,581 | +€1,570 | +39.2% |
| Recurring financial charges | 65 | €4,010 | €5,581 | +€1,570 | +39.2% |
| Profit (loss) for the period before taxes | 9903 | €23,002 | -€8,335 | -€31,338 | |
| Income taxes | 67/77 | €7,175 | €251 | -€6,924 | -96.5% |
| Profit (loss) for the period | 9904 | €15,827 | -€8,586 | -€24,414 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,827 | -€8,586 | -€24,414 |
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 24 October 2026 via checked.be.