Cabinet MOËS Médical: 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.
Cabinet MOËS Médical
Largest movements
- Current investments +€241,993
new in 2025: €241,993
- Receivables within one year +€139,193
up €139,193 (+39.3%), from €353,829 to €493,022
- Cash -€132,888
down €132,888 (-56.4%), from €235,663 to €102,775
- Tangible fixed assets +€18,456
up €18,456 (+507.0%), from €3,640 to €22,096
of which Furniture and vehicles: +€19,564
- Reserves +€180,636
up €180,636 (+82.7%), from €218,541 to €399,177
of which Distributable reserves: +€185,235
- Other debts +€135,409
new in 2025: €135,409
- Debts after one year -€33,382
down €33,382 (-95.4%), from €34,977 to €1,595
- Contributions -€24,797
no longer reported in 2025 (was €24,797)
- Tax, wage and social debts +€18,020
up €18,020 (+948.4%), from €1,900 to €19,920
- Gross operating margin -€37,436
down €37,436 (-21.5%), from €174,514 to €137,078
- Depreciation -€21,104
down €21,104 (-71.0%), from €29,738 to €8,634
- Taxes +€15,650
up €15,650 (+64.4%), from €24,315 to €39,965
- Financial income -€15,238
down €15,238 (-91.1%), from €16,736 to €1,498
From the 2023 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.
Cash bridge derived
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,342,544 | €1,615,122 | +€272,578 | +20.3% |
| Fixed assets | 21/28 | €753,052 | €777,332 | +€24,280 | +3.2% |
| Intangible fixed assets | 21 | €749,176 | €755,000 | +€5,824 | +0.8% |
| Tangible fixed assets | 22/27 | €3,640 | €22,096 | +€18,456 | +507.0% |
| Land and buildings | 22 | €3,640 | - | -€3,640 | |
| Plant, machinery and equipment | 23 | - | €2,243 | +€2,243 | |
| Furniture and vehicles | 24 | - | €19,564 | +€19,564 | |
| Other tangible fixed assets | 26 | - | €289 | +€289 | |
| Financial fixed assets | 28 | €236 | €236 | -€1 | -0.2% |
| Current assets | 29/58 | €589,492 | €837,790 | +€248,298 | +42.1% |
| Amounts receivable within one year | 40/41 | €353,829 | €493,022 | +€139,193 | +39.3% |
| Other amounts receivable | 41 | €353,829 | €493,022 | +€139,193 | +39.3% |
| Current investments | 50/53 | - | €241,993 | +€241,993 | |
| Cash at bank and in hand | 54/58 | €235,663 | €102,775 | -€132,888 | -56.4% |
| Total equity and liabilities | 10/49 | €1,342,544 | €1,615,122 | +€272,578 | +20.3% |
| Equity | 10/15 | €1,284,012 | €1,439,851 | +€155,839 | +12.1% |
| Contributions | 10/11 | €24,797 | - | -€24,797 | |
| Reserves | 13 | €218,541 | €399,177 | +€180,636 | +82.7% |
| Non-distributable reserves | 130/1 | €4,599 | - | -€4,599 | |
| Reserves not available under the articles | 1311 | €4,599 | - | -€4,599 | |
| Tax-exempt reserves | 132 | €1,608 | €1,608 | = | 0.0% |
| Distributable reserves | 133 | €212,334 | €397,569 | +€185,235 | +87.2% |
| Profit (loss) carried forward | 14 | €1,040,674 | €1,040,674 | -€0 | 0.0% |
| Amounts payable | 17/49 | €58,532 | €175,271 | +€116,739 | +199.4% |
| Amounts payable after more than one year | 17 | €34,977 | €1,595 | -€33,382 | -95.4% |
| Financial debts | 170/4 | €34,977 | €1,595 | -€33,382 | -95.4% |
| Amounts payable within one year | 42/48 | €23,555 | €173,676 | +€150,121 | +637.3% |
| Current portion of amounts payable after more than one year | 42 | €20,056 | €14,520 | -€5,536 | -27.6% |
| Trade debts | 44 | €1,599 | €3,827 | +€2,228 | +139.4% |
| Suppliers | 440/4 | €1,599 | €3,827 | +€2,228 | +139.4% |
| Taxes, remuneration and social security | 45 | €1,900 | €19,920 | +€18,020 | +948.4% |
| Taxes | 450/3 | €1,900 | €19,920 | +€18,020 | +948.4% |
| Other amounts payable | 47/48 | - | €135,409 | +€135,409 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,738 | €8,634 | -€21,104 | -71.0% |
| Other operating charges | 640/8 | €587 | €1,047 | +€460 | +78.3% |
| Non-recurring operating charges | 66A | - | €43 | +€43 | |
| Gross operating margin | 9900 | €174,514 | €137,078 | -€37,436 | -21.5% |
| Operating profit (loss) | 9901 | €144,189 | €127,354 | -€16,835 | -11.7% |
| Financial income | 75/76B | €16,736 | €1,498 | -€15,238 | -91.1% |
| Recurring financial income | 75 | €16,736 | €1,498 | -€15,238 | -91.1% |
| Financial charges | 65/66B | €1,276 | €1,172 | -€104 | -8.2% |
| Recurring financial charges | 65 | €1,276 | €1,172 | -€104 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €159,649 | €127,681 | -€31,968 | -20.0% |
| Income taxes | 67/77 | €24,315 | €39,965 | +€15,650 | +64.4% |
| Profit (loss) for the period | 9904 | €135,334 | €87,715 | -€47,619 | -35.2% |
| Profit (loss) for the period to be appropriated | 9905 | €135,334 | €87,715 | -€47,619 | -35.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.