DE MOH: what changed
Two fiscal 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 MOH
Largest movements
- Cash -€2,968
down €2,968 (-74.5%), from €3,986 to €1,018
mainly Accrued charges and deferred income (-€16,518) and Other debts (-€11,172)
- Tangible fixed assets -€2,913
down €2,913 (-10.2%), from €28,511 to €25,598
of which Land and buildings: -€2,058
- Profit (loss) carried forward +€35,231
up €35,231 (+60.7%), from -€58,022 to -€22,792
- Accrued charges and deferred income -€16,518
no longer reported in 2025 (was €16,518)
- Other debts -€11,172
down €11,172 (-25.9%), from €43,106 to €31,935
- Tax, wage and social debts -€9,227
down €9,227 (-69.9%), from €13,203 to €3,976
of which Remuneration and social security: -€10,297
- Trade debts -€4,195
down €4,195 (-67.6%), from €6,202 to €2,006
- Gross operating margin +€50,484
up €50,484 (+776.8%), from €6,499 to €56,983
- Staff costs -€5,259
down €5,259 (-34.1%), from €15,410 to €10,151
- Other operating charges +€3,276
up €3,276 (+143.9%), from €2,276 to €5,552
- Financial charges +€605
up €605 (+125.1%), from €484 to €1,089
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.
Cash bridge derived
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 | €39,607 | €33,726 | -€5,882 | -14.8% |
| Fixed assets | 21/28 | €28,511 | €25,598 | -€2,913 | -10.2% |
| Tangible fixed assets | 22/27 | €28,511 | €25,598 | -€2,913 | -10.2% |
| Land and buildings | 22 | €22,285 | €20,227 | -€2,058 | -9.2% |
| Plant, machinery and equipment | 23 | €4,649 | €4,026 | -€623 | -13.4% |
| Furniture and vehicles | 24 | €1,577 | €1,345 | -€232 | -14.7% |
| Current assets | 29/58 | €11,096 | €8,128 | -€2,968 | -26.8% |
| Stocks and contracts in progress | 3 | €7,110 | €7,110 | = | 0.0% |
| Stocks | 30/36 | €7,110 | €7,110 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,986 | €1,018 | -€2,968 | -74.5% |
| Total equity and liabilities | 10/49 | €39,607 | €33,726 | -€5,882 | -14.8% |
| Equity | 10/15 | -€39,422 | -€4,192 | +€35,231 | +89.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,022 | -€22,792 | +€35,231 | +60.7% |
| Amounts payable | 17/49 | €79,029 | €37,917 | -€41,112 | -52.0% |
| Amounts payable within one year | 42/48 | €62,511 | €37,917 | -€24,594 | -39.3% |
| Trade debts | 44 | €6,202 | €2,006 | -€4,195 | -67.6% |
| Suppliers | 440/4 | €6,202 | €2,006 | -€4,195 | -67.6% |
| Taxes, remuneration and social security | 45 | €13,203 | €3,976 | -€9,227 | -69.9% |
| Taxes | 450/3 | €2,087 | €3,157 | +€1,070 | +51.3% |
| Remuneration and social security | 454/9 | €11,116 | €819 | -€10,297 | -92.6% |
| Other amounts payable | 47/48 | €43,106 | €31,935 | -€11,172 | -25.9% |
| Accrued charges and deferred income | 492/3 | €16,518 | - | -€16,518 | |
| Remuneration, social security and pensions | 62 | €15,410 | €10,151 | -€5,259 | -34.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,078 | €5,415 | +€337 | +6.6% |
| Other operating charges | 640/8 | €2,276 | €5,552 | +€3,276 | +143.9% |
| Gross operating margin | 9900 | €6,499 | €56,983 | +€50,484 | +776.8% |
| Operating profit (loss) | 9901 | -€16,266 | €35,865 | +€52,131 | |
| Financial income | 75/76B | €302 | €455 | +€153 | +50.5% |
| Recurring financial income | 75 | €302 | €455 | +€153 | +50.5% |
| Financial charges | 65/66B | €484 | €1,089 | +€605 | +125.1% |
| Recurring financial charges | 65 | €484 | €1,089 | +€605 | +125.1% |
| Profit (loss) for the period before taxes | 9903 | -€16,447 | €35,231 | +€51,678 | |
| Profit (loss) for the period | 9904 | -€16,447 | €35,231 | +€51,678 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,447 | €35,231 | +€51,678 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.