DE MOERBEI: 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.
DE MOERBEI
Largest movements
- Tangible fixed assets +€359,601
up €359,601 (+57.8%), from €622,303 to €981,904
of which Land and buildings: +€361,448
- Cash +€66,520
up €66,520 (+789.2%), from €8,429 to €74,948
mainly Debts after one year (+€751,999) and Depreciation (+€44,251)
- Stocks and contracts +€22,774
up €22,774 (+14.2%), from €160,637 to €183,411
- Debts after one year +€751,999
up €751,999 (+3222.7%), from €23,335 to €775,334
- Other debts -€179,704
down €179,704 (-86.2%), from €208,411 to €28,707
- Trade debts -€111,811
down €111,811 (-83.9%), from €133,214 to €21,403
- Tax, wage and social debts -€18,337
down €18,337 (-50.7%), from €36,152 to €17,816
of which Taxes: -€13,641
- Reserves -€14,794
down €14,794 (-4.7%), from €312,631 to €297,837
of which Distributable reserves: -€14,794
- Depreciation +€24,189
up €24,189 (+120.6%), from €20,061 to €44,251
- Gross operating margin -€16,738
down €16,738 (-10.8%), from €154,532 to €137,794
- Financial charges +€12,712
up €12,712 (+439.3%), from €2,894 to €15,606
- Taxes -€5,984
down €5,984 (-78.8%), from €7,595 to €1,611
- Financial income +€1,941
up €1,941 (+157.8%), from €1,230 to €3,172
From the 2023 result to the 2024 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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €796,243 | €1,243,472 | +€447,229 | +56.2% |
| Fixed assets | 21/28 | €622,303 | €981,904 | +€359,601 | +57.8% |
| Tangible fixed assets | 22/27 | €622,303 | €981,904 | +€359,601 | +57.8% |
| Land and buildings | 22 | €611,567 | €973,014 | +€361,448 | +59.1% |
| Plant, machinery and equipment | 23 | €8,900 | €4,571 | -€4,329 | -48.6% |
| Furniture and vehicles | 24 | €1,836 | €4,318 | +€2,483 | +135.3% |
| Current assets | 29/58 | €173,940 | €261,568 | +€87,628 | +50.4% |
| Stocks and contracts in progress | 3 | €160,637 | €183,411 | +€22,774 | +14.2% |
| Stocks | 30/36 | €160,637 | €183,411 | +€22,774 | +14.2% |
| Amounts receivable within one year | 40/41 | €2,983 | €487 | -€2,496 | -83.7% |
| Trade receivables | 40 | €2,983 | €275 | -€2,708 | -90.8% |
| Other amounts receivable | 41 | - | €212 | +€212 | |
| Cash at bank and in hand | 54/58 | €8,429 | €74,948 | +€66,520 | +789.2% |
| Deferred charges and accrued income | 490/1 | €1,891 | €2,722 | +€831 | +43.9% |
| Total equity and liabilities | 10/49 | €796,243 | €1,243,472 | +€447,229 | +56.2% |
| Equity | 10/15 | €375,131 | €360,337 | -€14,794 | -3.9% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €312,631 | €297,837 | -€14,794 | -4.7% |
| Tax-exempt reserves | 132 | €15,454 | €15,454 | = | 0.0% |
| Distributable reserves | 133 | €297,177 | €282,383 | -€14,794 | -5.0% |
| Amounts payable | 17/49 | €421,112 | €883,135 | +€462,023 | +109.7% |
| Amounts payable after more than one year | 17 | €23,335 | €775,334 | +€751,999 | +3222.7% |
| Financial debts | 170/4 | €23,335 | €775,334 | +€751,999 | +3222.7% |
| Amounts payable within one year | 42/48 | €397,777 | €102,593 | -€295,184 | -74.2% |
| Current portion of amounts payable after more than one year | 42 | €20,000 | €34,667 | +€14,668 | +73.3% |
| Trade debts | 44 | €133,214 | €21,403 | -€111,811 | -83.9% |
| Suppliers | 440/4 | €133,214 | €21,403 | -€111,811 | -83.9% |
| Taxes, remuneration and social security | 45 | €36,152 | €17,816 | -€18,337 | -50.7% |
| Taxes | 450/3 | €24,024 | €10,383 | -€13,641 | -56.8% |
| Remuneration and social security | 454/9 | €12,128 | €7,433 | -€4,695 | -38.7% |
| Other amounts payable | 47/48 | €208,411 | €28,707 | -€179,704 | -86.2% |
| Accrued charges and deferred income | 492/3 | - | €5,208 | +€5,208 | |
| Remuneration, social security and pensions | 62 | €92,276 | €91,020 | -€1,256 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,061 | €44,251 | +€24,189 | +120.6% |
| Other operating charges | 640/8 | €4,947 | €3,272 | -€1,675 | -33.9% |
| Gross operating margin | 9900 | €154,532 | €137,794 | -€16,738 | -10.8% |
| Operating profit (loss) | 9901 | €37,248 | -€749 | -€37,997 | |
| Financial income | 75/76B | €1,230 | €3,172 | +€1,941 | +157.8% |
| Recurring financial income | 75 | €1,230 | €3,172 | +€1,941 | +157.8% |
| Financial charges | 65/66B | €2,894 | €15,606 | +€12,712 | +439.3% |
| Recurring financial charges | 65 | €2,894 | €15,606 | +€12,712 | +439.3% |
| Profit (loss) for the period before taxes | 9903 | €35,584 | -€13,183 | -€48,768 | |
| Income taxes | 67/77 | €7,595 | €1,611 | -€5,984 | -78.8% |
| Profit (loss) for the period | 9904 | €27,989 | -€14,794 | -€42,784 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,989 | -€14,794 | -€42,784 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.