A.M. MOENS CONSULT: 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.
A.M. MOENS CONSULT
Largest movements
- Cash +€35,759
up €35,759 (+29.9%), from €119,738 to €155,497
mainly Investment in fixed assets (net) (+€27,429) and Net result for the year (+€21,682)
- Financial fixed assets -€30,487
down €30,487 (-99.8%), from €30,563 to €76
- Current investments +€30,487
new in 2025: €30,487
- Tangible fixed assets -€9,930
down €9,930 (-61.6%), from €16,115 to €6,184
of which Furniture and vehicles: -€9,533
- Receivables within one year +€8,484
up €8,484 (+22.7%), from €37,319 to €45,803
of which Trade receivables: +€12,087
- Reserves +€21,682
up €21,682 (+12.5%), from €173,828 to €195,509
of which Distributable reserves: +€21,682
- Tax, wage and social debts +€16,458
new in 2025: €16,458
of which Taxes: +€10,158
- Other debts -€3,363
down €3,363 (-14.4%), from €23,281 to €19,918
- Gross operating margin +€23,045
up €23,045 (+104%), from €22,132 to €45,177
- Taxes +€6,912
up €6,912 (+213%), from €3,246 to €10,158
- Depreciation -€3,105
down €3,105 (-19.3%), from €16,093 to €12,988
- Financial income +€493
up €493 (+1,773%), from €28 to €521
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 | €205,511 | €239,956 | +€34,445 | +16.8% |
| Fixed assets | 21/28 | €46,678 | €6,260 | -€40,417 | -86.6% |
| Tangible fixed assets | 22/27 | €16,115 | €6,184 | -€9,930 | -61.6% |
| Plant, machinery and equipment | 23 | €606 | €209 | -€397 | -65.5% |
| Furniture and vehicles | 24 | €15,508 | €5,975 | -€9,533 | -61.5% |
| Financial fixed assets | 28 | €30,563 | €76 | -€30,487 | -99.8% |
| Current assets | 29/58 | €158,834 | €233,696 | +€74,862 | +47.1% |
| Amounts receivable within one year | 40/41 | €37,319 | €45,803 | +€8,484 | +22.7% |
| Trade receivables | 40 | €32,371 | €44,458 | +€12,087 | +37.3% |
| Other amounts receivable | 41 | €4,948 | €1,345 | -€3,603 | -72.8% |
| Current investments | 50/53 | - | €30,487 | +€30,487 | |
| Cash at bank and in hand | 54/58 | €119,738 | €155,497 | +€35,759 | +29.9% |
| Deferred charges and accrued income | 490/1 | €1,777 | €1,909 | +€132 | +7.4% |
| Total equity and liabilities | 10/49 | €205,511 | €239,956 | +€34,445 | +16.8% |
| Equity | 10/15 | €180,033 | €201,715 | +€21,682 | +12.0% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €173,828 | €195,509 | +€21,682 | +12.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €171,968 | €193,649 | +€21,682 | +12.6% |
| Amounts payable | 17/49 | €25,478 | €38,241 | +€12,763 | +50.1% |
| Amounts payable within one year | 42/48 | €25,478 | €38,241 | +€12,763 | +50.1% |
| Trade debts | 44 | €2,198 | €1,865 | -€332 | -15.1% |
| Suppliers | 440/4 | €2,198 | €1,865 | -€332 | -15.1% |
| Taxes, remuneration and social security | 45 | - | €16,458 | +€16,458 | |
| Taxes | 450/3 | - | €10,158 | +€10,158 | |
| Remuneration and social security | 454/9 | - | €6,300 | +€6,300 | |
| Other amounts payable | 47/48 | €23,281 | €19,918 | -€3,363 | -14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,093 | €12,988 | -€3,105 | -19.3% |
| Other operating charges | 640/8 | €618 | €477 | -€141 | -22.7% |
| Gross operating margin | 9900 | €22,132 | €45,177 | +€23,045 | +104% |
| Operating profit (loss) | 9901 | €5,421 | €31,711 | +€26,290 | +485% |
| Financial income | 75/76B | €28 | €521 | +€493 | +1,773% |
| Recurring financial income | 75 | €28 | €521 | +€493 | +1,773% |
| Financial charges | 65/66B | €365 | €392 | +€27 | +7.5% |
| Recurring financial charges | 65 | €365 | €392 | +€27 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €5,084 | €31,840 | +€26,756 | +526% |
| Income taxes | 67/77 | €3,246 | €10,158 | +€6,912 | +213% |
| Profit (loss) for the period | 9904 | €1,838 | €21,682 | +€19,844 | +1,080% |
| Profit (loss) for the period to be appropriated | 9905 | €1,838 | €21,682 | +€19,844 | +1,080% |
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 22 October 2026 via checked.be.