Ets MOUCHART: 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.
What changed
Ets MOUCHART
NACE 46.216, Wholesale of agricultural produce and animal feed, general range
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€6,323
2024 · -€12,785+€19,108
Equity
€447,572
2024 · €446,249+€1,323
Cash
€134,655
2024 · €79,176+€55,479
Balance sheet total
€1.3m
2024 · €1.4m-€37,473
Largest movements
Assets
- Receivables within one year -€81,781
down €81,781 (-12.5%), from €651,808 to €570,027
- Cash +€55,479
up €55,479 (+70.1%), from €79,176 to €134,655
mainly Receivables within one year (+€81,781) and Depreciation (+€49,373)
- Tangible fixed assets -€21,717
down €21,717 (-6.8%), from €318,731 to €297,014
of which Furniture and vehicles: -€23,381
Equity and liabilities
- Debts after one year -€55,994
down €55,994 (-14.0%), from €399,120 to €343,126
of which Financial debts: -€28,415
- Trade debts +€37,654
up €37,654 (+9.1%), from €414,257 to €451,911
- Tax, wage and social debts -€22,217
down €22,217 (-44.1%), from €50,355 to €28,138
of which Remuneration and social security: -€19,982
Income statement
- Purchases and services -€393,305
down €393,305 (-7.7%), from €5.1m to €4.7m
- Turnover -€353,257
down €353,257 (-6.5%), from €5.5m to €5.1m
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.
Result 2024
-€12,785
Gross operating margin
+€41,444
Staff costs
-€15,644
Depreciation
-€973
Write-downs
+€2,447
Other operating charges
-€10,006
Financial income
-€38,685
Financial charges
+€24,816
Taxes
+€15,709
Result 2025
€6,323
raises the resultlowers the result
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.
From operations
+€141,876
Investment
-€27,656
Financing
-€58,741
Cash 2024
€79,176
From operations (derived)
+€141,876
Net result for the year
+€6,323
Depreciation
+€49,373
Stocks and contracts
-€10,546
Receivables within one year
+€81,781
Trade debts
+€37,654
Tax, wage and social debts
-€22,217
Other debts
+€2
Accrued charges and deferred income
-€494
Investment (derived)
-€27,656
Investment in fixed assets (net)
-€27,656
Financing
-€58,741
Debts after one year
-€55,994
Current portion of long-term debt
+€2,253
Contributions, distributions and other
-€5,000
Cash 2025
€134,655
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,367,557 | €1,330,084 | -€37,473 | -2.7% |
| Fixed assets | 21/28 | €318,731 | €297,014 | -€21,717 | -6.8% |
| Tangible fixed assets | 22/27 | €318,731 | €297,014 | -€21,717 | -6.8% |
| Land and buildings | 22 | €63,443 | €62,689 | -€754 | -1.2% |
| Plant, machinery and equipment | 23 | €1,246 | €3,664 | +€2,418 | +194% |
| Furniture and vehicles | 24 | €254,042 | €230,661 | -€23,381 | -9.2% |
| Current assets | 29/58 | €1,048,826 | €1,033,070 | -€15,756 | -1.5% |
| Stocks and contracts in progress | 3 | €317,842 | €328,388 | +€10,546 | +3.3% |
| Stocks | 30/36 | €317,842 | €328,388 | +€10,546 | +3.3% |
| Amounts receivable within one year | 40/41 | €651,808 | €570,027 | -€81,781 | -12.5% |
| Trade receivables | 40 | €651,808 | €570,027 | -€81,781 | -12.5% |
| Cash at bank and in hand | 54/58 | €79,176 | €134,655 | +€55,479 | +70.1% |
| Total equity and liabilities | 10/49 | €1,367,557 | €1,330,084 | -€37,473 | -2.7% |
| Equity | 10/15 | €446,249 | €447,572 | +€1,323 | +0.3% |
| Contributions | 10/11 | €61,974 | €61,973 | -€1 | 0.0% |
| Capital | 10 | €61,974 | €61,973 | -€1 | 0.0% |
| Issued capital | 100 | €61,974 | €61,973 | -€1 | 0.0% |
| Reserves | 13 | €22,518 | €23,268 | +€750 | +3.3% |
| Non-distributable reserves | 130/1 | €22,518 | €23,268 | +€750 | +3.3% |
| Legal reserve | 130 | €22,518 | €23,268 | +€750 | +3.3% |
| Profit (loss) carried forward | 14 | €361,757 | €362,331 | +€574 | +0.2% |
| Provisions and deferred taxes | 16 | €19,500 | €19,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €19,500 | €19,500 | = | 0.0% |
| Major repairs and maintenance | 162 | €19,500 | €19,500 | = | 0.0% |
| Amounts payable | 17/49 | €901,808 | €863,012 | -€38,796 | -4.3% |
| Amounts payable after more than one year | 17 | €399,120 | €343,126 | -€55,994 | -14.0% |
| Financial debts | 170/4 | €256,358 | €227,943 | -€28,415 | -11.1% |
| Other amounts payable | 178/9 | €142,762 | €115,183 | -€27,579 | -19.3% |
| Amounts payable within one year | 42/48 | €502,187 | €519,879 | +€17,692 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €35,616 | €37,869 | +€2,253 | +6.3% |
| Trade debts | 44 | €414,257 | €451,911 | +€37,654 | +9.1% |
| Suppliers | 440/4 | €414,257 | €451,911 | +€37,654 | +9.1% |
| Taxes, remuneration and social security | 45 | €50,355 | €28,138 | -€22,217 | -44.1% |
| Taxes | 450/3 | €3,688 | €1,453 | -€2,235 | -60.6% |
| Remuneration and social security | 454/9 | €46,667 | €26,685 | -€19,982 | -42.8% |
| Other amounts payable | 47/48 | €1,959 | €1,961 | +€2 | +0.1% |
| Accrued charges and deferred income | 492/3 | €501 | €7 | -€494 | -98.6% |
| Turnover | 70 | €5,452,455 | €5,099,198 | -€353,257 | -6.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €5,132,042 | €4,738,737 | -€393,305 | -7.7% |
| Remuneration, social security and pensions | 62 | €240,631 | €256,275 | +€15,644 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,400 | €49,373 | +€973 | +2.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,589 | -€858 | -€2,447 | |
| Other operating charges | 640/8 | €12,618 | €22,624 | +€10,006 | +79.3% |
| Gross operating margin | 9900 | €322,703 | €364,147 | +€41,444 | +12.8% |
| Operating profit (loss) | 9901 | €19,465 | €36,733 | +€17,268 | +88.7% |
| Financial income | 75/76B | €108,006 | €69,321 | -€38,685 | -35.8% |
| Recurring financial income | 75 | €108,006 | €69,321 | -€38,685 | -35.8% |
| Financial charges | 65/66B | €128,878 | €104,062 | -€24,816 | -19.3% |
| Recurring financial charges | 65 | €128,878 | €104,062 | -€24,816 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,407 | €1,992 | +€3,399 | |
| Income taxes | 67/77 | €11,378 | -€4,331 | -€15,709 | |
| Profit (loss) for the period | 9904 | -€12,785 | €6,323 | +€19,108 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,785 | €6,323 | +€19,108 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.