E-MOVE: 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.
E-MOVE
Largest movements
- Tangible fixed assets -€21,032
down €21,032 (-41.1%), from €51,120 to €30,088
of which Plant, machinery and equipment: -€12,868
- Receivables after one year -€16,949
no longer reported in 2025 (was €16,949)
- Deferred charges and accrued income +€5,104
up €5,104 (+144%), from €3,537 to €8,641
- Cash -€4,584
down €4,584 (-90.3%), from €5,074 to €490
- Receivables within one year +€2,356
up €2,356 (+6.5%), from €36,200 to €38,556
of which Trade receivables: +€2,356
- Profit (loss) carried forward -€25,582
new in 2025: -€25,582
- Trade debts -€12,184
down €12,184 (-64.6%), from €18,869 to €6,685
- Other debts +€10,941
new in 2025: €10,941
- Current portion of long-term debt -€4,765
down €4,765 (-34.4%), from €13,854 to €9,089
- Debts after one year -€4,336
down €4,336 (-9.8%), from €44,458 to €40,122
of which Financial debts: -€10,004
- Gross operating margin -€22,615
down €22,615 (-28.7%), from €78,765 to €56,150
- Staff costs -€17,113
down €17,113 (-28.2%), from €60,627 to €43,514
- Depreciation -€3,296
down €3,296 (-25.1%), from €13,111 to €9,815
- Financial charges -€1,109
down €1,109 (-40.9%), from €2,712 to €1,603
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €128,044 | €93,009 | -€35,035 | -27.4% |
| Formation expenses | 20 | €388 | - | -€388 | |
| Fixed assets | 21/28 | €51,120 | €30,088 | -€21,032 | -41.1% |
| Tangible fixed assets | 22/27 | €51,120 | €30,088 | -€21,032 | -41.1% |
| Plant, machinery and equipment | 23 | €22,942 | €10,074 | -€12,868 | -56.1% |
| Furniture and vehicles | 24 | €625 | €188 | -€437 | -69.9% |
| Other tangible fixed assets | 26 | €27,553 | €19,826 | -€7,727 | -28.0% |
| Current assets | 29/58 | €76,536 | €62,921 | -€13,615 | -17.8% |
| Amounts receivable after more than one year | 29 | €16,949 | - | -€16,949 | |
| Other amounts receivable | 291 | €16,949 | - | -€16,949 | |
| Stocks and contracts in progress | 3 | €14,776 | €15,234 | +€458 | +3.1% |
| Stocks | 30/36 | €14,776 | €15,234 | +€458 | +3.1% |
| Amounts receivable within one year | 40/41 | €36,200 | €38,556 | +€2,356 | +6.5% |
| Trade receivables | 40 | €19,308 | €21,664 | +€2,356 | +12.2% |
| Other amounts receivable | 41 | €16,892 | €16,892 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,074 | €490 | -€4,584 | -90.3% |
| Deferred charges and accrued income | 490/1 | €3,537 | €8,641 | +€5,104 | +144% |
| Total equity and liabilities | 10/49 | €128,044 | €93,009 | -€35,035 | -27.4% |
| Equity | 10/15 | €29,843 | €4,261 | -€25,582 | -85.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €9,843 | €9,843 | = | 0.0% |
| Distributable reserves | 133 | €9,843 | €9,843 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€25,582 | -€25,582 | |
| Amounts payable | 17/49 | €98,201 | €88,748 | -€9,453 | -9.6% |
| Amounts payable after more than one year | 17 | €44,458 | €40,122 | -€4,336 | -9.8% |
| Financial debts | 170/4 | €44,458 | €34,454 | -€10,004 | -22.5% |
| Other amounts payable | 178/9 | - | €5,668 | +€5,668 | |
| Amounts payable within one year | 42/48 | €53,743 | €48,626 | -€5,117 | -9.5% |
| Current portion of amounts payable after more than one year | 42 | €13,854 | €9,089 | -€4,765 | -34.4% |
| Trade debts | 44 | €18,869 | €6,685 | -€12,184 | -64.6% |
| Suppliers | 440/4 | €18,869 | €6,685 | -€12,184 | -64.6% |
| Taxes, remuneration and social security | 45 | €21,020 | €21,911 | +€891 | +4.2% |
| Taxes | 450/3 | €10,234 | €15,463 | +€5,229 | +51.1% |
| Remuneration and social security | 454/9 | €10,786 | €6,448 | -€4,338 | -40.2% |
| Other amounts payable | 47/48 | - | €10,941 | +€10,941 | |
| Remuneration, social security and pensions | 62 | €60,627 | €43,514 | -€17,113 | -28.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,111 | €9,815 | -€3,296 | -25.1% |
| Other operating charges | 640/8 | €1,210 | €1,167 | -€43 | -3.6% |
| Gross operating margin | 9900 | €78,765 | €56,150 | -€22,615 | -28.7% |
| Operating profit (loss) | 9901 | €3,817 | €1,654 | -€2,163 | -56.7% |
| Financial income | 75/76B | - | €93 | +€93 | |
| Recurring financial income | 75 | - | €93 | +€93 | |
| Financial charges | 65/66B | €2,712 | €1,603 | -€1,109 | -40.9% |
| Recurring financial charges | 65 | €2,712 | €1,603 | -€1,109 | -40.9% |
| Profit (loss) for the period before taxes | 9903 | €1,105 | €144 | -€961 | -87.0% |
| Profit (loss) for the period | 9904 | €1,105 | €144 | -€961 | -87.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,105 | €144 | -€961 | -87.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.