DE MOYE: 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 MOYE
Largest movements
- Current investments +€50,000
up €50,000 (+16.7%), from €300,000 to €350,000
- Cash +€14,753
up €14,753 (+5.6%), from €265,738 to €280,491
mainly Net result for the year (+€65,858) and Trade debts (+€4,170)
- Reserves +€65,858
up €65,858 (+12.5%), from €526,800 to €592,658
- Tax, wage and social debts -€8,519
down €8,519 (-36.0%), from €23,651 to €15,132
of which Taxes: -€9,424
- Gross operating margin +€28,239
up €28,239 (+28.3%), from €99,672 to €127,911
- Taxes +€7,814
up €7,814 (+44.1%), from €17,710 to €25,524
- Depreciation -€2,005
down €2,005 (-35.0%), from €5,729 to €3,725
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 | €596,300 | €652,918 | +€56,618 | +9.5% |
| Fixed assets | 21/28 | €7,457 | €4,351 | -€3,106 | -41.7% |
| Tangible fixed assets | 22/27 | €7,284 | €4,177 | -€3,106 | -42.6% |
| Plant, machinery and equipment | 23 | €516 | €690 | +€174 | +33.8% |
| Furniture and vehicles | 24 | €6,768 | €3,487 | -€3,281 | -48.5% |
| Financial fixed assets | 28 | €174 | €174 | = | 0.0% |
| Current assets | 29/58 | €588,843 | €648,567 | +€59,724 | +10.1% |
| Stocks and contracts in progress | 3 | €12,480 | €10,546 | -€1,934 | -15.5% |
| Stocks | 30/36 | €12,480 | €10,546 | -€1,934 | -15.5% |
| Amounts receivable within one year | 40/41 | €9,257 | €6,445 | -€2,812 | -30.4% |
| Trade receivables | 40 | €1,361 | €1,487 | +€126 | +9.2% |
| Other amounts receivable | 41 | €7,896 | €4,958 | -€2,938 | -37.2% |
| Current investments | 50/53 | €300,000 | €350,000 | +€50,000 | +16.7% |
| Cash at bank and in hand | 54/58 | €265,738 | €280,491 | +€14,753 | +5.6% |
| Deferred charges and accrued income | 490/1 | €1,368 | €1,086 | -€282 | -20.6% |
| Total equity and liabilities | 10/49 | €596,300 | €652,918 | +€56,618 | +9.5% |
| Equity | 10/15 | €529,300 | €595,158 | +€65,858 | +12.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Contributions outside capital | 11 | €2,500 | €2,500 | = | 0.0% |
| Other | 1109/19 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €526,800 | €592,658 | +€65,858 | +12.5% |
| Distributable reserves | 133 | €526,800 | €592,658 | +€65,858 | +12.5% |
| Amounts payable | 17/49 | €67,000 | €57,760 | -€9,240 | -13.8% |
| Amounts payable after more than one year | 17 | €674 | - | -€674 | |
| Financial debts | 170/4 | €674 | - | -€674 | |
| Amounts payable within one year | 42/48 | €66,326 | €57,760 | -€8,566 | -12.9% |
| Current portion of amounts payable after more than one year | 42 | €3,762 | €637 | -€3,125 | -83.1% |
| Trade debts | 44 | €37,640 | €41,811 | +€4,170 | +11.1% |
| Suppliers | 440/4 | €37,640 | €41,811 | +€4,170 | +11.1% |
| Taxes, remuneration and social security | 45 | €23,651 | €15,132 | -€8,519 | -36.0% |
| Taxes | 450/3 | €14,309 | €4,884 | -€9,424 | -65.9% |
| Remuneration and social security | 454/9 | €9,342 | €10,247 | +€905 | +9.7% |
| Other amounts payable | 47/48 | €1,273 | €181 | -€1,093 | -85.8% |
| Remuneration, social security and pensions | 62 | €38,975 | €39,902 | +€927 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,729 | €3,725 | -€2,005 | -35.0% |
| Other operating charges | 640/8 | €1,419 | €2,006 | +€587 | +41.4% |
| Gross operating margin | 9900 | €99,672 | €127,911 | +€28,239 | +28.3% |
| Operating profit (loss) | 9901 | €53,549 | €82,278 | +€28,729 | +53.7% |
| Financial income | 75/76B | €8,894 | €9,910 | +€1,016 | +11.4% |
| Recurring financial income | 75 | €8,894 | €9,910 | +€1,016 | +11.4% |
| Financial charges | 65/66B | €547 | €806 | +€259 | +47.3% |
| Recurring financial charges | 65 | €547 | €806 | +€259 | +47.3% |
| Profit (loss) for the period before taxes | 9903 | €61,895 | €91,382 | +€29,487 | +47.6% |
| Income taxes | 67/77 | €17,710 | €25,524 | +€7,814 | +44.1% |
| Profit (loss) for the period | 9904 | €44,185 | €65,858 | +€21,673 | +49.1% |
| Profit (loss) for the period to be appropriated | 9905 | €44,185 | €65,858 | +€21,673 | +49.1% |
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 15 October 2026 via checked.be.