ENTREPRISES MORIS: what changed
What changed
ENTREPRISES MORIS
NACE 95.315, Tyre services
filed annual accounts (NBB)
Net result for the year
€37,054
2024 · €20,519+€16,536
Equity
€160,673
2024 · €151,618+€9,054
Cash
€21,726
2024 · €13,670+€8,056
Balance sheet total
€239,833
2024 · €213,873+€25,959
Largest movements
Assets
- Receivables within one year +€15,339
up €15,339 (+9.1%), from €168,471 to €183,810
of which Other amounts receivable: +€9,149
- Cash +€8,056
up €8,056 (+58.9%), from €13,670 to €21,726
mainly Net result for the year (+€37,054) and Other debts (+€13,300)
Equity and liabilities
- Other debts +€13,300
up €13,300 (+100%), from €13,300 to €26,600
- Trade debts +€9,406
up €9,406 (+40.4%), from €23,304 to €32,710
- Reserves +€9,000
up €9,000 (+14.3%), from €62,750 to €71,750
of which Distributable reserves: +€9,000
- Debts after one year -€5,822
down €5,822 (-72.7%), from €8,006 to €2,184
- Short-term financial debts -€3,222
no longer reported in 2025 (was €3,222)
Income statement
- Gross operating margin +€27,866
up €27,866 (+123%), from €22,575 to €50,441
- Taxes +€11,029
up €11,029 (+321%), from €3,431 to €14,460
- Depreciation +€1,495
up €1,495 (+71.3%), from €2,098 to €3,593
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€20,519
Gross operating margin
+€27,866
Depreciation
-€1,495
Other operating charges
+€243
Other operating items
+€758
Financial income
+€91
Financial charges
+€103
Taxes
-€11,029
Result 2025
€37,054
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€49,284
Investment
-€4,500
Financing
-€36,728
Cash 2024
€13,670
From operations (derived)
+€49,284
Net result for the year
+€37,054
Depreciation
+€3,593
Stocks and contracts
-€2,190
Receivables within one year
-€15,339
Deferred charges and accrued income
+€533
Trade debts
+€9,406
Tax, wage and social debts
+€2,927
Other debts
+€13,300
Investment (derived)
-€4,500
Investment in fixed assets (net)
-€4,500
Financing
-€36,728
Debts after one year
-€5,822
Current portion of long-term debt
+€316
Short-term financial debts
-€3,222
Contributions, distributions and other
-€28,000
Cash 2025
€21,726
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €213,873 | €239,833 | +€25,959 | +12.1% |
| Fixed assets | 21/28 | €22,466 | €23,373 | +€907 | +4.0% |
| Tangible fixed assets | 22/27 | €15,163 | €16,070 | +€907 | +6.0% |
| Plant, machinery and equipment | 23 | €15,015 | €16,021 | +€1,006 | +6.7% |
| Furniture and vehicles | 24 | €148 | €49 | -€99 | -67.0% |
| Financial fixed assets | 28 | €7,303 | €7,303 | = | 0.0% |
| Current assets | 29/58 | €191,407 | €216,460 | +€25,052 | +13.1% |
| Stocks and contracts in progress | 3 | €6,750 | €8,940 | +€2,190 | +32.4% |
| Stocks | 30/36 | €6,750 | €8,940 | +€2,190 | +32.4% |
| Amounts receivable within one year | 40/41 | €168,471 | €183,810 | +€15,339 | +9.1% |
| Trade receivables | 40 | €22,575 | €28,765 | +€6,190 | +27.4% |
| Other amounts receivable | 41 | €145,896 | €155,045 | +€9,149 | +6.3% |
| Cash at bank and in hand | 54/58 | €13,670 | €21,726 | +€8,056 | +58.9% |
| Deferred charges and accrued income | 490/1 | €2,517 | €1,983 | -€533 | -21.2% |
| Total equity and liabilities | 10/49 | €213,873 | €239,833 | +€25,959 | +12.1% |
| Equity | 10/15 | €151,618 | €160,673 | +€9,054 | +6.0% |
| Contributions | 10/11 | €40,902 | €40,902 | = | 0.0% |
| Contributions outside capital | 11 | €40,902 | €40,902 | = | 0.0% |
| Other | 1109/19 | €40,902 | €40,902 | = | 0.0% |
| Reserves | 13 | €62,750 | €71,750 | +€9,000 | +14.3% |
| Tax-exempt reserves | 132 | €1,250 | €1,250 | = | 0.0% |
| Distributable reserves | 133 | €61,500 | €70,500 | +€9,000 | +14.6% |
| Profit (loss) carried forward | 14 | €47,966 | €48,020 | +€54 | +0.1% |
| Amounts payable | 17/49 | €62,255 | €79,160 | +€16,905 | +27.2% |
| Amounts payable after more than one year | 17 | €8,006 | €2,184 | -€5,822 | -72.7% |
| Financial debts | 170/4 | €8,006 | €2,184 | -€5,822 | -72.7% |
| Amounts payable within one year | 42/48 | €54,250 | €76,976 | +€22,726 | +41.9% |
| Current portion of amounts payable after more than one year | 42 | €5,505 | €5,822 | +€316 | +5.7% |
| Financial debts | 43 | €3,222 | - | -€3,222 | |
| Credit institutions | 430/8 | €3,222 | - | -€3,222 | |
| Trade debts | 44 | €23,304 | €32,710 | +€9,406 | +40.4% |
| Suppliers | 440/4 | €23,304 | €32,710 | +€9,406 | +40.4% |
| Taxes, remuneration and social security | 45 | €8,918 | €11,844 | +€2,927 | +32.8% |
| Taxes | 450/3 | €8,918 | €11,844 | +€2,927 | +32.8% |
| Other amounts payable | 47/48 | €13,300 | €26,600 | +€13,300 | +100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,098 | €3,593 | +€1,495 | +71.3% |
| Other operating charges | 640/8 | €1,025 | €782 | -€243 | -23.7% |
| Non-recurring operating charges | 66A | €758 | - | -€758 | |
| Gross operating margin | 9900 | €22,575 | €50,441 | +€27,866 | +123% |
| Operating profit (loss) | 9901 | €18,695 | €46,066 | +€27,371 | +146% |
| Financial income | 75/76B | €8,063 | €8,154 | +€91 | +1.1% |
| Recurring financial income | 75 | €8,063 | €8,154 | +€91 | +1.1% |
| Financial charges | 65/66B | €2,808 | €2,706 | -€103 | -3.7% |
| Recurring financial charges | 65 | €2,808 | €2,706 | -€103 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €23,949 | €51,514 | +€27,565 | +115% |
| Income taxes | 67/77 | €3,431 | €14,460 | +€11,029 | +321% |
| Profit (loss) for the period | 9904 | €20,519 | €37,054 | +€16,536 | +80.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,519 | €37,054 | +€16,536 | +80.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.