DE MOES: 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 MOES
Largest movements
- Receivables within one year +€6,805
up €6,805 (+51.2%), from €13,284 to €20,089
of which Other amounts receivable: +€8,202
- Cash -€6,741
down €6,741 (-91.0%), from €7,407 to €666
mainly Receivables within one year (-€6,805) and Net result for the year (-€6,680)
- Deferred charges and accrued income -€1,900
no longer reported in 2024 (was €1,900)
- Tangible fixed assets -€483
down €483 (-40.4%), from €1,194 to €711
of which Furniture and vehicles: -€472
- Profit (loss) carried forward -€6,681
down €6,681 (-37.1%), from €17,985 to €11,304
- Contributions +€3,000
new in 2024: €3,000
- Trade debts +€786
up €786 (+13.6%), from €5,800 to €6,586
- Tax, wage and social debts +€577
new in 2024: €577
- Gross operating margin -€27,533
down €27,533, from €22,191 to -€5,342
- Other operating charges -€3,472
down €3,472 (-96.3%), from €3,607 to €135
- Financial charges +€1,218
up €1,218 (+2,591%), from €47 to €1,265
- Financial income +€614
new in 2024: €614
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.
Derived cash bridge
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 | €23,785 | €21,467 | -€2,318 | -9.7% |
| Fixed assets | 21/28 | €1,194 | €711 | -€483 | -40.4% |
| Tangible fixed assets | 22/27 | €1,194 | €711 | -€483 | -40.4% |
| Plant, machinery and equipment | 23 | €250 | €239 | -€11 | -4.3% |
| Furniture and vehicles | 24 | €944 | €472 | -€472 | -50.0% |
| Current assets | 29/58 | €22,591 | €20,755 | -€1,836 | -8.1% |
| Amounts receivable within one year | 40/41 | €13,284 | €20,089 | +€6,805 | +51.2% |
| Trade receivables | 40 | €3,975 | €2,578 | -€1,397 | -35.1% |
| Other amounts receivable | 41 | €9,309 | €17,511 | +€8,202 | +88.1% |
| Cash at bank and in hand | 54/58 | €7,407 | €666 | -€6,741 | -91.0% |
| Deferred charges and accrued income | 490/1 | €1,900 | - | -€1,900 | |
| Total equity and liabilities | 10/49 | €23,785 | €21,467 | -€2,318 | -9.7% |
| Equity | 10/15 | €17,985 | €14,304 | -€3,681 | -20.5% |
| Contributions | 10/11 | - | €3,000 | +€3,000 | |
| Profit (loss) carried forward | 14 | €17,985 | €11,304 | -€6,681 | -37.1% |
| Amounts payable | 17/49 | €5,800 | €7,163 | +€1,363 | +23.5% |
| Amounts payable within one year | 42/48 | €5,800 | €7,163 | +€1,363 | +23.5% |
| Trade debts | 44 | €5,800 | €6,586 | +€786 | +13.6% |
| Suppliers | 440/4 | €5,800 | €6,586 | +€786 | +13.6% |
| Taxes, remuneration and social security | 45 | - | €577 | +€577 | |
| Taxes | 450/3 | - | €577 | +€577 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €552 | €552 | -€0 | 0.0% |
| Other operating charges | 640/8 | €3,607 | €135 | -€3,472 | -96.3% |
| Gross operating margin | 9900 | €22,191 | -€5,342 | -€27,533 | |
| Operating profit (loss) | 9901 | €18,032 | -€6,029 | -€24,061 | |
| Financial income | 75/76B | - | €614 | +€614 | |
| Recurring financial income | 75 | - | €614 | +€614 | |
| Financial charges | 65/66B | €47 | €1,265 | +€1,218 | +2,591% |
| Recurring financial charges | 65 | €47 | €1,265 | +€1,218 | +2,591% |
| Profit (loss) for the period before taxes | 9903 | €17,985 | -€6,680 | -€24,665 | |
| Profit (loss) for the period | 9904 | €17,985 | -€6,680 | -€24,665 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,985 | -€6,680 | -€24,665 |
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 16 October 2026 via checked.be.