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 -€134,073
down €134,073 (-59.3%), from €226,248 to €92,175
mainly Trade debts (-€52,056) and Contributions, distributions and other (-€37,871)
- Deferred charges and accrued income +€26,286
new in 2025: €26,286
- Receivables within one year -€24,162
down €24,162 (-21.4%), from €113,073 to €88,911
of which Trade receivables: -€24,162
- Stocks and contracts +€13,238
up €13,238 (+33.6%), from €39,390 to €52,628
- Tangible fixed assets -€6,594
down €6,594 (-4.4%), from €148,831 to €142,237
of which Land and buildings: -€5,560
- Trade debts -€52,056
down €52,056 (-52.6%), from €98,948 to €46,892
- Reserves -€37,757
down €37,757 (-29.6%), from €127,638 to €89,881
of which Distributable reserves: -€26,957
- Debts after one year -€20,902
down €20,902 (-21.6%), from €96,815 to €75,913
of which Financial debts: -€16,773
- Tax, wage and social debts -€15,660
down €15,660 (-37.4%), from €41,922 to €26,262
- Gross operating margin -€59,559
down €59,559 (-55.2%), from €107,804 to €48,245
- Taxes -€23,011
down €23,011 (-94.1%), from €24,461 to €1,449
- Staff costs +€15,000
new in 2025: €15,000
- Write-downs +€7,097
new in 2025: €7,097
- Depreciation +€4,537
up €4,537 (+38.8%), from €11,689 to €16,226
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 | €528,191 | €402,237 | -€125,954 | -23.8% |
| Fixed assets | 21/28 | €149,480 | €142,237 | -€7,244 | -4.8% |
| Tangible fixed assets | 22/27 | €148,831 | €142,237 | -€6,594 | -4.4% |
| Land and buildings | 22 | €144,080 | €138,519 | -€5,560 | -3.9% |
| Plant, machinery and equipment | 23 | €4,751 | €3,717 | -€1,033 | -21.8% |
| Financial fixed assets | 28 | €650 | €0 | -€650 | -100% |
| Current assets | 29/58 | €378,711 | €260,000 | -€118,711 | -31.3% |
| Stocks and contracts in progress | 3 | €39,390 | €52,628 | +€13,238 | +33.6% |
| Stocks | 30/36 | €39,390 | €52,628 | +€13,238 | +33.6% |
| Amounts receivable within one year | 40/41 | €113,073 | €88,911 | -€24,162 | -21.4% |
| Trade receivables | 40 | €113,042 | €88,880 | -€24,162 | -21.4% |
| Other amounts receivable | 41 | €31 | €31 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €226,248 | €92,175 | -€134,073 | -59.3% |
| Deferred charges and accrued income | 490/1 | - | €26,286 | +€26,286 | |
| Total equity and liabilities | 10/49 | €528,191 | €402,237 | -€125,954 | -23.8% |
| Equity | 10/15 | €189,638 | €151,881 | -€37,757 | -19.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €127,638 | €89,881 | -€37,757 | -29.6% |
| Non-distributable reserves | 130/1 | €17,000 | €6,200 | -€10,800 | -63.5% |
| Legal reserve | 130 | €17,000 | €6,200 | -€10,800 | -63.5% |
| Distributable reserves | 133 | €110,638 | €83,681 | -€26,957 | -24.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €338,552 | €250,356 | -€88,197 | -26.1% |
| Amounts payable after more than one year | 17 | €96,815 | €75,913 | -€20,902 | -21.6% |
| Financial debts | 170/4 | €31,295 | €14,522 | -€16,773 | -53.6% |
| Other amounts payable | 178/9 | €65,520 | €61,391 | -€4,129 | -6.3% |
| Amounts payable within one year | 42/48 | €241,737 | €174,442 | -€67,294 | -27.8% |
| Current portion of amounts payable after more than one year | 42 | €91,088 | €91,773 | +€685 | +0.8% |
| Trade debts | 44 | €98,948 | €46,892 | -€52,056 | -52.6% |
| Suppliers | 440/4 | €98,948 | €46,892 | -€52,056 | -52.6% |
| Taxes, remuneration and social security | 45 | €41,922 | €26,262 | -€15,660 | -37.4% |
| Taxes | 450/3 | €41,922 | €26,262 | -€15,660 | -37.4% |
| Other amounts payable | 47/48 | €9,778 | €9,515 | -€263 | -2.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €15,000 | +€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,689 | €16,226 | +€4,537 | +38.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €7,097 | +€7,097 | |
| Other operating charges | 640/8 | €7,429 | €8,748 | +€1,319 | +17.7% |
| Gross operating margin | 9900 | €107,804 | €48,245 | -€59,559 | -55.2% |
| Operating profit (loss) | 9901 | €88,685 | €1,173 | -€87,512 | -98.7% |
| Financial income | 75/76B | €8,073 | €9,901 | +€1,828 | +22.6% |
| Recurring financial income | 75 | €8,073 | €9,901 | +€1,828 | +22.6% |
| Financial charges | 65/66B | €12,488 | €9,511 | -€2,977 | -23.8% |
| Recurring financial charges | 65 | €12,488 | €9,511 | -€2,977 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | €84,270 | €1,563 | -€82,707 | -98.1% |
| Income taxes | 67/77 | €24,461 | €1,449 | -€23,011 | -94.1% |
| Profit (loss) for the period | 9904 | €59,809 | €114 | -€59,696 | -99.8% |
| Profit (loss) for the period to be appropriated | 9905 | €59,809 | €114 | -€59,696 | -99.8% |
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 20 October 2026 via checked.be.