BUREAU COMPTABLE MOECKX: 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.
BUREAU COMPTABLE MOECKX
Largest movements
- Cash +€14,798
up €14,798 (+15.9%), from €93,211 to €108,009
mainly Net result for the year (+€26,942) and Depreciation (+€12,356)
- Tangible fixed assets -€12,356
down €12,356 (-12.2%), from €101,110 to €88,754
of which Other tangible fixed assets: -€10,895
- Other debts -€28,352
down €28,352 (-42.7%), from €66,464 to €38,112
- Reserves +€26,942
up €26,942 (+19.3%), from €139,809 to €166,751
- Trade debts +€2,797
up €2,797 (+173%), from €1,621 to €4,418
- Turnover -€8,170
down €8,170 (-5.9%), from €138,059 to €129,889
- Purchases and services -€6,728
down €6,728 (-8.4%), from €80,408 to €73,680
- Gross operating margin -€4,207
down €4,207 (-6.3%), from €67,222 to €63,015
- Depreciation -€3,996
down €3,996 (-24.4%), from €16,352 to €12,356
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 | €216,439 | €219,632 | +€3,193 | +1.5% |
| Fixed assets | 21/28 | €101,194 | €88,838 | -€12,356 | -12.2% |
| Tangible fixed assets | 22/27 | €101,110 | €88,754 | -€12,356 | -12.2% |
| Land and buildings | 22 | €24,105 | €22,714 | -€1,391 | -5.8% |
| Furniture and vehicles | 24 | €758 | €688 | -€70 | -9.2% |
| Other tangible fixed assets | 26 | €76,247 | €65,352 | -€10,895 | -14.3% |
| Financial fixed assets | 28 | €84 | €84 | = | 0.0% |
| Current assets | 29/58 | €115,245 | €130,794 | +€15,549 | +13.5% |
| Amounts receivable within one year | 40/41 | €21,555 | €22,785 | +€1,230 | +5.7% |
| Trade receivables | 40 | €21,316 | €16,183 | -€5,133 | -24.1% |
| Other amounts receivable | 41 | €239 | €6,602 | +€6,363 | +2,662% |
| Cash at bank and in hand | 54/58 | €93,211 | €108,009 | +€14,798 | +15.9% |
| Deferred charges and accrued income | 490/1 | €479 | - | -€479 | |
| Total equity and liabilities | 10/49 | €216,439 | €219,632 | +€3,193 | +1.5% |
| Equity | 10/15 | €140,760 | €167,702 | +€26,942 | +19.1% |
| Reserves | 13 | €139,809 | €166,751 | +€26,942 | +19.3% |
| Distributable reserves | 133 | €139,809 | €166,751 | +€26,942 | +19.3% |
| Profit (loss) carried forward | 14 | €951 | €951 | = | 0.0% |
| Amounts payable | 17/49 | €75,679 | €51,930 | -€23,749 | -31.4% |
| Amounts payable within one year | 42/48 | €75,679 | €51,930 | -€23,749 | -31.4% |
| Current portion of amounts payable after more than one year | 42 | €2,407 | €2,402 | -€5 | -0.2% |
| Trade debts | 44 | €1,621 | €4,418 | +€2,797 | +173% |
| Suppliers | 440/4 | €1,621 | €4,418 | +€2,797 | +173% |
| Taxes, remuneration and social security | 45 | €5,187 | €6,998 | +€1,811 | +34.9% |
| Taxes | 450/3 | €5,187 | €6,948 | +€1,761 | +34.0% |
| Remuneration and social security | 454/9 | - | €50 | +€50 | |
| Other amounts payable | 47/48 | €66,464 | €38,112 | -€28,352 | -42.7% |
| Turnover | 70 | €138,059 | €129,889 | -€8,170 | -5.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €80,408 | €73,680 | -€6,728 | -8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,352 | €12,356 | -€3,996 | -24.4% |
| Other operating charges | 640/8 | €1,629 | €2,162 | +€533 | +32.7% |
| Non-recurring operating charges | 66A | €200 | €118 | -€82 | -41.0% |
| Gross operating margin | 9900 | €67,222 | €63,015 | -€4,207 | -6.3% |
| Operating profit (loss) | 9901 | €49,041 | €48,379 | -€662 | -1.3% |
| Financial income | 75/76B | €132 | €10 | -€122 | -92.4% |
| Recurring financial income | 75 | €132 | €10 | -€122 | -92.4% |
| Financial charges | 65/66B | €4,750 | €4,991 | +€241 | +5.1% |
| Recurring financial charges | 65 | €4,750 | €4,491 | -€259 | -5.5% |
| Non-recurring financial charges | 66B | - | €500 | +€500 | |
| Profit (loss) for the period before taxes | 9903 | €44,423 | €43,398 | -€1,025 | -2.3% |
| Income taxes | 67/77 | €17,507 | €16,456 | -€1,051 | -6.0% |
| Profit (loss) for the period | 9904 | €26,916 | €26,942 | +€26 | +0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,916 | €26,942 | +€26 | +0.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.