DE MOOY: 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 MOOY
Largest movements
- Tangible fixed assets -€370,373
no longer reported in 2025 (was €370,373)
of which Land and buildings: -€342,222
- Receivables within one year +€264,979
up €264,979 (+634%), from €41,806 to €306,784
of which Other amounts receivable: +€260,258
- Cash +€57,933
up €57,933 (+235%), from €24,608 to €82,541
mainly Investment in fixed assets (net) (+€343,040) and Net result for the year (+€176,166)
- Debts after one year -€241,569
no longer reported in 2025 (was €241,569)
- Profit (loss) carried forward +€176,166
up €176,166 (+293%), from €60,117 to €236,283
- Provisions +€62,750
new in 2025: €62,750
- Current portion of long-term debt -€45,463
no longer reported in 2025 (was €45,463)
- Gross operating margin +€258,016
up €258,016 (+378%), from €68,209 to €326,224
- Provisions +€62,750
new in 2025: €62,750
- Taxes +€37,191
up €37,191 (+242%), from €15,368 to €52,559
- Depreciation +€11,092
up €11,092 (+68.3%), from €16,241 to €27,333
- Financial charges +€5,557
up €5,557 (+61.9%), from €8,980 to €14,537
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 | €451,406 | €404,629 | -€46,776 | -10.4% |
| Fixed assets | 21/28 | €370,373 | - | -€370,373 | |
| Tangible fixed assets | 22/27 | €370,373 | - | -€370,373 | |
| Land and buildings | 22 | €342,222 | - | -€342,222 | |
| Plant, machinery and equipment | 23 | €425 | - | -€425 | |
| Furniture and vehicles | 24 | €27,727 | - | -€27,727 | |
| Current assets | 29/58 | €81,033 | €404,629 | +€323,597 | +399% |
| Amounts receivable within one year | 40/41 | €41,806 | €306,784 | +€264,979 | +634% |
| Trade receivables | 40 | €8,925 | €13,646 | +€4,721 | +52.9% |
| Other amounts receivable | 41 | €32,881 | €293,138 | +€260,258 | +792% |
| Cash at bank and in hand | 54/58 | €24,608 | €82,541 | +€57,933 | +235% |
| Deferred charges and accrued income | 490/1 | €14,619 | €15,305 | +€685 | +4.7% |
| Total equity and liabilities | 10/49 | €451,406 | €404,629 | -€46,776 | -10.4% |
| Equity | 10/15 | €138,908 | €315,074 | +€176,166 | +127% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €66,391 | €66,391 | = | 0.0% |
| Distributable reserves | 133 | €66,391 | €66,391 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,117 | €236,283 | +€176,166 | +293% |
| Provisions and deferred taxes | 16 | - | €62,750 | +€62,750 | |
| Provisions for liabilities and charges | 160/5 | - | €62,750 | +€62,750 | |
| Other liabilities and charges | 164/5 | - | €62,750 | +€62,750 | |
| Amounts payable | 17/49 | €312,498 | €26,805 | -€285,693 | -91.4% |
| Amounts payable after more than one year | 17 | €241,569 | - | -€241,569 | |
| Financial debts | 170/4 | €241,569 | - | -€241,569 | |
| Amounts payable within one year | 42/48 | €70,929 | €26,805 | -€44,124 | -62.2% |
| Current portion of amounts payable after more than one year | 42 | €45,463 | - | -€45,463 | |
| Trade debts | 44 | €3,166 | €2,167 | -€998 | -31.5% |
| Suppliers | 440/4 | €3,166 | €2,167 | -€998 | -31.5% |
| Taxes, remuneration and social security | 45 | €22,300 | €24,638 | +€2,337 | +10.5% |
| Taxes | 450/3 | €18,927 | €24,638 | +€5,711 | +30.2% |
| Remuneration and social security | 454/9 | €3,373 | - | -€3,373 | |
| Remuneration, social security and pensions | 62 | €472 | -€3,773 | -€4,245 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,241 | €27,333 | +€11,092 | +68.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €212 | +€212 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €62,750 | +€62,750 | |
| Other operating charges | 640/8 | €1,040 | €1,065 | +€25 | +2.4% |
| Gross operating margin | 9900 | €68,209 | €326,224 | +€258,016 | +378% |
| Operating profit (loss) | 9901 | €50,456 | €238,638 | +€188,182 | +373% |
| Financial income | 75/76B | €5,528 | €4,624 | -€904 | -16.3% |
| Recurring financial income | 75 | €5,528 | €4,624 | -€904 | -16.3% |
| Financial charges | 65/66B | €8,980 | €14,537 | +€5,557 | +61.9% |
| Recurring financial charges | 65 | €8,980 | €14,537 | +€5,557 | +61.9% |
| Profit (loss) for the period before taxes | 9903 | €47,004 | €228,725 | +€181,721 | +387% |
| Income taxes | 67/77 | €15,368 | €52,559 | +€37,191 | +242% |
| Profit (loss) for the period | 9904 | €31,636 | €176,166 | +€144,530 | +457% |
| Profit (loss) for the period to be appropriated | 9905 | €31,636 | €176,166 | +€144,530 | +457% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.