De Moor: 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 Moor
Largest movements
- Receivables within one year -€3,679
down €3,679 (-34.3%), from €10,722 to €7,043
of which Trade receivables: -€3,679
- Cash +€532
up €532 (+1165.4%), from €46 to €577
mainly Net result for the year (+€7,462) and Other debts (+€4,441)
- Deferred charges and accrued income +€373
up €373 (+22.7%), from €1,641 to €2,014
- Tangible fixed assets +€190
up €190 (+16.2%), from €1,179 to €1,370
of which Furniture and vehicles: +€307
- Trade debts -€10,014
down €10,014 (-40.7%), from €24,601 to €14,587
- Profit (loss) carried forward +€7,462
up €7,462 (+4.6%), from -€162,980 to -€155,518
- Short-term financial debts -€4,707
down €4,707 (-82.5%), from €5,707 to €1,000
of which Credit institutions: -€3,707
- Other debts +€4,441
up €4,441 (+3.3%), from €132,624 to €137,065
- Accrued charges and deferred income +€580
up €580 (+214.5%), from €270 to €850
- Gross operating margin +€15,093
up €15,093, from -€5,895 to €9,197
- Financial charges -€122
down €122 (-22.2%), from €552 to €429
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 | €13,607 | €11,023 | -€2,584 | -19.0% |
| Fixed assets | 21/28 | €1,198 | €1,388 | +€190 | +15.9% |
| Tangible fixed assets | 22/27 | €1,179 | €1,370 | +€190 | +16.2% |
| Plant, machinery and equipment | 23 | €223 | €107 | -€117 | -52.2% |
| Furniture and vehicles | 24 | €956 | €1,263 | +€307 | +32.1% |
| Financial fixed assets | 28 | €19 | €19 | = | 0.0% |
| Current assets | 29/58 | €12,409 | €9,635 | -€2,774 | -22.4% |
| Amounts receivable within one year | 40/41 | €10,722 | €7,043 | -€3,679 | -34.3% |
| Trade receivables | 40 | €8,722 | €5,043 | -€3,679 | -42.2% |
| Other amounts receivable | 41 | €2,000 | €2,000 | +€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €46 | €577 | +€532 | +1165.4% |
| Deferred charges and accrued income | 490/1 | €1,641 | €2,014 | +€373 | +22.7% |
| Total equity and liabilities | 10/49 | €13,607 | €11,023 | -€2,584 | -19.0% |
| Equity | 10/15 | -€154,923 | -€147,462 | +€7,462 | +4.8% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€162,980 | -€155,518 | +€7,462 | +4.6% |
| Amounts payable | 17/49 | €168,530 | €158,485 | -€10,045 | -6.0% |
| Amounts payable within one year | 42/48 | €168,260 | €157,635 | -€10,625 | -6.3% |
| Financial debts | 43 | €5,707 | €1,000 | -€4,707 | -82.5% |
| Credit institutions | 430/8 | €4,707 | €1,000 | -€3,707 | -78.8% |
| Other loans | 439 | €1,000 | - | -€1,000 | |
| Trade debts | 44 | €24,601 | €14,587 | -€10,014 | -40.7% |
| Suppliers | 440/4 | €24,601 | €14,587 | -€10,014 | -40.7% |
| Advances received on contracts in progress | 46 | - | €182 | +€182 | |
| Taxes, remuneration and social security | 45 | €5,328 | €4,801 | -€527 | -9.9% |
| Taxes | 450/3 | €3,328 | €2,801 | -€527 | -15.8% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €132,624 | €137,065 | +€4,441 | +3.3% |
| Accrued charges and deferred income | 492/3 | €270 | €850 | +€580 | +214.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €594 | €561 | -€34 | -5.7% |
| Other operating charges | 640/8 | €751 | €757 | +€6 | +0.8% |
| Gross operating margin | 9900 | -€5,895 | €9,197 | +€15,093 | |
| Operating profit (loss) | 9901 | -€7,240 | €7,880 | +€15,120 | |
| Financial income | 75/76B | €36 | €11 | -€26 | -70.6% |
| Recurring financial income | 75 | €36 | €11 | -€26 | -70.6% |
| Financial charges | 65/66B | €552 | €429 | -€122 | -22.2% |
| Recurring financial charges | 65 | €552 | €429 | -€122 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,755 | €7,462 | +€15,217 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€7,755 | €7,462 | +€15,217 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,755 | €7,462 | +€15,217 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.