DE MOOR: 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 MOOR
Largest movements
- Cash -€3,999
down €3,999 (-23.0%), from €17,398 to €13,399
mainly Current portion of long-term debt (-€3,125) and Receivables within one year (-€2,500)
- Receivables within one year +€2,500
up €2,500 (+100%), from €2,500 to €5,000
- Tangible fixed assets -€318
down €318 (-37.1%), from €858 to €540
of which Furniture and vehicles: -€221
- Current portion of long-term debt -€3,125
no longer reported in 2025 (was €3,125)
- Profit (loss) carried forward +€1,308
up €1,308 (+8.9%), from €14,618 to €15,926
- Turnover +€469,226
new in 2025: €469,226
- Purchases and services +€448,683
new in 2025: €448,683
- Taxes +€12,837
up €12,837 (+289%), from €4,438 to €17,275
- Gross operating margin +€11,606
up €11,606 (+130%), from €8,937 to €20,543
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.
Derived cash bridge
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 | €24,573 | €22,756 | -€1,817 | -7.4% |
| Fixed assets | 21/28 | €858 | €540 | -€318 | -37.1% |
| Tangible fixed assets | 22/27 | €858 | €540 | -€318 | -37.1% |
| Plant, machinery and equipment | 23 | €194 | €97 | -€97 | -50.0% |
| Furniture and vehicles | 24 | €664 | €443 | -€221 | -33.3% |
| Current assets | 29/58 | €23,715 | €22,216 | -€1,499 | -6.3% |
| Amounts receivable within one year | 40/41 | €2,500 | €5,000 | +€2,500 | +100% |
| Trade receivables | 40 | €2,500 | €5,000 | +€2,500 | +100% |
| Cash at bank and in hand | 54/58 | €17,398 | €13,399 | -€3,999 | -23.0% |
| Deferred charges and accrued income | 490/1 | €3,817 | €3,817 | = | 0.0% |
| Total equity and liabilities | 10/49 | €24,573 | €22,756 | -€1,817 | -7.4% |
| Equity | 10/15 | €21,435 | €22,743 | +€1,308 | +6.1% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Capital | 10 | €6,197 | €6,197 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Legal reserve | 130 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,618 | €15,926 | +€1,308 | +8.9% |
| Amounts payable | 17/49 | €3,138 | €13 | -€3,125 | -99.6% |
| Amounts payable within one year | 42/48 | €3,138 | €13 | -€3,125 | -99.6% |
| Current portion of amounts payable after more than one year | 42 | €3,125 | - | -€3,125 | |
| Other amounts payable | 47/48 | €13 | €13 | = | 0.0% |
| Turnover | 70 | - | €469,226 | +€469,226 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €448,683 | +€448,683 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,111 | €318 | -€793 | -71.4% |
| Other operating charges | 640/8 | €468 | €537 | +€69 | +14.7% |
| Gross operating margin | 9900 | €8,937 | €20,543 | +€11,606 | +130% |
| Operating profit (loss) | 9901 | €7,358 | €19,688 | +€12,330 | +168% |
| Financial charges | 65/66B | €1,003 | €1,105 | +€102 | +10.2% |
| Recurring financial charges | 65 | €1,003 | €1,105 | +€102 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | €6,355 | €18,583 | +€12,228 | +192% |
| Income taxes | 67/77 | €4,438 | €17,275 | +€12,837 | +289% |
| Profit (loss) for the period | 9904 | €1,917 | €1,308 | -€609 | -31.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,917 | €1,308 | -€609 | -31.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.