BUREAU JOS MOONS: 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 JOS MOONS
Largest movements
- Cash +€24,278
up €24,278 (+20.9%), from €116,129 to €140,407
mainly Net result for the year (+€25,288) and Depreciation (+€5,321)
- Tangible fixed assets -€5,321
down €5,321 (-27.2%), from €19,574 to €14,252
- Receivables within one year +€3,514
up €3,514 (+17.0%), from €20,634 to €24,148
of which Trade receivables: +€19,047
- Stocks and contracts -€2,974
down €2,974 (-43.1%), from €6,898 to €3,924
- Reserves +€25,200
up €25,200 (+23.9%), from €105,358 to €130,558
- Other debts -€6,347
down €6,347 (-52.9%), from €12,000 to €5,653
- Gross operating margin -€32,852
down €32,852 (-40.6%), from €80,981 to €48,129
- Taxes -€7,214
down €7,214 (-31.5%), from €22,929 to €15,716
- Depreciation +€2,004
up €2,004 (+60.4%), from €3,318 to €5,321
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 | €163,886 | €184,011 | +€20,126 | +12.3% |
| Fixed assets | 21/28 | €19,574 | €14,252 | -€5,321 | -27.2% |
| Tangible fixed assets | 22/27 | €19,574 | €14,252 | -€5,321 | -27.2% |
| Land and buildings | 22 | €9,831 | €7,422 | -€2,409 | -24.5% |
| Plant, machinery and equipment | 23 | €2,834 | €1,487 | -€1,347 | -47.5% |
| Furniture and vehicles | 24 | €6,909 | €5,343 | -€1,566 | -22.7% |
| Current assets | 29/58 | €144,312 | €169,759 | +€25,447 | +17.6% |
| Stocks and contracts in progress | 3 | €6,898 | €3,924 | -€2,974 | -43.1% |
| Stocks | 30/36 | €6,898 | €3,924 | -€2,974 | -43.1% |
| Amounts receivable within one year | 40/41 | €20,634 | €24,148 | +€3,514 | +17.0% |
| Trade receivables | 40 | €5,100 | €24,148 | +€19,047 | +373% |
| Other amounts receivable | 41 | €15,534 | - | -€15,534 | |
| Cash at bank and in hand | 54/58 | €116,129 | €140,407 | +€24,278 | +20.9% |
| Deferred charges and accrued income | 490/1 | €650 | €1,280 | +€630 | +96.8% |
| Total equity and liabilities | 10/49 | €163,886 | €184,011 | +€20,126 | +12.3% |
| Equity | 10/15 | €147,427 | €172,716 | +€25,288 | +17.2% |
| Contributions | 10/11 | €41,704 | €41,704 | = | 0.0% |
| Reserves | 13 | €105,358 | €130,558 | +€25,200 | +23.9% |
| Distributable reserves | 133 | €105,358 | €130,558 | +€25,200 | +23.9% |
| Profit (loss) carried forward | 14 | €366 | €454 | +€88 | +24.1% |
| Amounts payable | 17/49 | €16,458 | €11,295 | -€5,163 | -31.4% |
| Amounts payable within one year | 42/48 | €13,958 | €8,795 | -€5,163 | -37.0% |
| Trade debts | 44 | €368 | €646 | +€278 | +75.6% |
| Suppliers | 440/4 | €368 | €646 | +€278 | +75.6% |
| Taxes, remuneration and social security | 45 | €1,590 | €2,497 | +€907 | +57.0% |
| Taxes | 450/3 | €1,590 | €2,497 | +€907 | +57.0% |
| Other amounts payable | 47/48 | €12,000 | €5,653 | -€6,347 | -52.9% |
| Accrued charges and deferred income | 492/3 | €2,500 | €2,500 | = | 0.0% |
| Non-recurring operating income | 76A | €9,000 | - | -€9,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,318 | €5,321 | +€2,004 | +60.4% |
| Other operating charges | 640/8 | €1,849 | €2,082 | +€233 | +12.6% |
| Gross operating margin | 9900 | €80,981 | €48,129 | -€32,852 | -40.6% |
| Operating profit (loss) | 9901 | €75,814 | €40,726 | -€35,088 | -46.3% |
| Financial income | 75/76B | €105 | €278 | +€173 | +165% |
| Recurring financial income | 75 | €105 | €278 | +€173 | +165% |
| Financial charges | 65/66B | €6 | €0 | -€6 | -99.7% |
| Recurring financial charges | 65 | €6 | €0 | -€6 | -99.7% |
| Profit (loss) for the period before taxes | 9903 | €75,913 | €41,004 | -€34,909 | -46.0% |
| Income taxes | 67/77 | €22,929 | €15,716 | -€7,214 | -31.5% |
| Profit (loss) for the period | 9904 | €52,983 | €25,288 | -€27,695 | -52.3% |
| Profit (loss) for the period to be appropriated | 9905 | €52,983 | €25,288 | -€27,695 | -52.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.