De Moller: 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 Moller
Largest movements
- Tangible fixed assets +€155,943
up €155,943 (+191.2%), from €81,568 to €237,511
of which Land and buildings: +€156,381
- Receivables within one year +€61,088
up €61,088 (+433.4%), from €14,096 to €75,184
of which Trade receivables: +€57,330
- Cash -€25,477
down €25,477 (-55.5%), from €45,939 to €20,462
mainly Investment in fixed assets (net) (-€180,751) and Receivables within one year (-€61,088)
- Stocks and contracts +€13,349
up €13,349 (+30.2%), from €44,217 to €57,566
- Financial fixed assets -€5,400
down €5,400 (-100.0%), from €5,400 to €0
- Debts after one year +€219,895
up €219,895 (+886.9%), from €24,793 to €244,688
- Profit (loss) carried forward -€40,594
down €40,594 (-68.2%), from €59,531 to €18,937
- Trade debts +€15,243
up €15,243 (+24.6%), from €61,983 to €77,226
- Gross operating margin +€16,361
up €16,361 (+409.2%), from €3,999 to €20,360
- Depreciation +€10,989
up €10,989 (+57.2%), from €19,218 to €30,208
- Financial charges +€5,130
up €5,130 (+241.1%), from €2,127 to €7,257
- Write-downs +€5,118
up €5,118, from -€5,118 to €0
- Staff costs +€2,611
up €2,611 (+40.9%), from €6,385 to €8,996
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 | €197,096 | €395,470 | +€198,373 | +100.6% |
| Fixed assets | 21/28 | €86,968 | €237,511 | +€150,543 | +173.1% |
| Tangible fixed assets | 22/27 | €81,568 | €237,511 | +€155,943 | +191.2% |
| Land and buildings | 22 | €39,883 | €196,263 | +€156,381 | +392.1% |
| Plant, machinery and equipment | 23 | €3,034 | €17,718 | +€14,684 | +484.0% |
| Furniture and vehicles | 24 | €13,224 | €10,108 | -€3,115 | -23.6% |
| Leasing and similar rights | 25 | €25,428 | €13,421 | -€12,007 | -47.2% |
| Financial fixed assets | 28 | €5,400 | €0 | -€5,400 | -100.0% |
| Current assets | 29/58 | €110,128 | €157,958 | +€47,830 | +43.4% |
| Stocks and contracts in progress | 3 | €44,217 | €57,566 | +€13,349 | +30.2% |
| Stocks | 30/36 | €44,217 | €57,566 | +€13,349 | +30.2% |
| Amounts receivable within one year | 40/41 | €14,096 | €75,184 | +€61,088 | +433.4% |
| Trade receivables | 40 | €12,596 | €69,926 | +€57,330 | +455.1% |
| Other amounts receivable | 41 | €1,500 | €5,258 | +€3,758 | +250.6% |
| Cash at bank and in hand | 54/58 | €45,939 | €20,462 | -€25,477 | -55.5% |
| Deferred charges and accrued income | 490/1 | €5,876 | €4,746 | -€1,130 | -19.2% |
| Total equity and liabilities | 10/49 | €197,096 | €395,470 | +€198,373 | +100.6% |
| Equity | 10/15 | €79,371 | €38,777 | -€40,594 | -51.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,240 | €1,240 | = | 0.0% |
| Distributable reserves | 133 | €1,240 | €1,240 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,531 | €18,937 | -€40,594 | -68.2% |
| Amounts payable | 17/49 | €117,725 | €356,693 | +€238,967 | +203.0% |
| Amounts payable after more than one year | 17 | €24,793 | €244,688 | +€219,895 | +886.9% |
| Financial debts | 170/4 | €24,793 | €244,688 | +€219,895 | +886.9% |
| Amounts payable within one year | 42/48 | €92,887 | €111,125 | +€18,238 | +19.6% |
| Current portion of amounts payable after more than one year | 42 | €25,457 | €28,592 | +€3,135 | +12.3% |
| Trade debts | 44 | €61,983 | €77,226 | +€15,243 | +24.6% |
| Suppliers | 440/4 | €61,983 | €77,226 | +€15,243 | +24.6% |
| Taxes, remuneration and social security | 45 | €1,681 | €1,086 | -€595 | -35.4% |
| Taxes | 450/3 | €849 | €0 | -€849 | -100.0% |
| Remuneration and social security | 454/9 | €832 | €1,086 | +€253 | +30.4% |
| Other amounts payable | 47/48 | €3,766 | €4,221 | +€455 | +12.1% |
| Accrued charges and deferred income | 492/3 | €45 | €879 | +€834 | +1846.6% |
| Remuneration, social security and pensions | 62 | €6,385 | €8,996 | +€2,611 | +40.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,218 | €30,208 | +€10,989 | +57.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€5,118 | €0 | +€5,118 | |
| Other operating charges | 640/8 | €2,850 | €3,725 | +€874 | +30.7% |
| Non-recurring operating charges | 66A | - | €10,800 | +€10,800 | |
| Gross operating margin | 9900 | €3,999 | €20,360 | +€16,361 | +409.2% |
| Operating profit (loss) | 9901 | -€19,336 | -€33,369 | -€14,032 | -72.6% |
| Financial income | 75/76B | €970 | €32 | -€938 | -96.7% |
| Recurring financial income | 75 | €970 | €32 | -€938 | -96.7% |
| Financial charges | 65/66B | €2,127 | €7,257 | +€5,130 | +241.1% |
| Recurring financial charges | 65 | €2,127 | €7,257 | +€5,130 | +241.1% |
| Profit (loss) for the period before taxes | 9903 | -€20,494 | -€40,594 | -€20,100 | -98.1% |
| Profit (loss) for the period | 9904 | -€20,494 | -€40,594 | -€20,100 | -98.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,494 | -€40,594 | -€20,100 | -98.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.