Good Mood: 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.
Good Mood
Largest movements
- Cash -€566,946
down €566,946 (-40.9%), from €1.4m to €819,371
mainly Contributions, distributions and other (-€914,782) and Receivables within one year (-€67,405)
- Receivables within one year +€67,405
up €67,405 (+28.3%), from €237,861 to €305,266
of which Trade receivables: +€60,000
- Tangible fixed assets -€20,231
down €20,231 (-6.0%), from €335,406 to €315,175
of which Land and buildings: -€17,411
- Reserves -€914,782
down €914,782 (-65.4%), from €1.4m to €484,021
of which Distributable reserves: -€914,782
- Other debts +€420,428
up €420,428 (+103%), from €409,023 to €829,451
- Debts after one year -€35,914
down €35,914 (-17.5%), from €204,907 to €168,993
- Other operating charges -€54,409
down €54,409 (-94.0%), from €57,911 to €3,502
- Financial income -€41,230
down €41,230 (-51.8%), from €79,576 to €38,346
- Gross operating margin +€13,150
up €13,150, from -€7,045 to €6,106
- Taxes -€2,522
down €2,522, from €472 to -€2,050
- Financial charges -€1,972
down €1,972 (-23.7%), from €8,318 to €6,346
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 | €2,007,530 | €1,489,892 | -€517,639 | -25.8% |
| Fixed assets | 21/28 | €335,406 | €315,175 | -€20,231 | -6.0% |
| Tangible fixed assets | 22/27 | €335,406 | €315,175 | -€20,231 | -6.0% |
| Land and buildings | 22 | €282,386 | €264,975 | -€17,411 | -6.2% |
| Plant, machinery and equipment | 23 | €2,399 | €1,081 | -€1,318 | -55.0% |
| Furniture and vehicles | 24 | €24,683 | €21,585 | -€3,098 | -12.6% |
| Other tangible fixed assets | 26 | €25,938 | €27,535 | +€1,596 | +6.2% |
| Current assets | 29/58 | €1,672,124 | €1,174,717 | -€497,407 | -29.7% |
| Amounts receivable within one year | 40/41 | €237,861 | €305,266 | +€67,405 | +28.3% |
| Trade receivables | 40 | €6,050 | €66,050 | +€60,000 | +992% |
| Other amounts receivable | 41 | €231,811 | €239,216 | +€7,405 | +3.2% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €1,386,318 | €819,371 | -€566,946 | -40.9% |
| Deferred charges and accrued income | 490/1 | €47,945 | €50,080 | +€2,134 | +4.5% |
| Total equity and liabilities | 10/49 | €2,007,530 | €1,489,892 | -€517,639 | -25.8% |
| Equity | 10/15 | €1,342,559 | €439,520 | -€903,039 | -67.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,398,803 | €484,021 | -€914,782 | -65.4% |
| Tax-exempt reserves | 132 | €294,700 | €294,700 | = | 0.0% |
| Distributable reserves | 133 | €1,104,103 | €189,321 | -€914,782 | -82.9% |
| Profit (loss) carried forward | 14 | -€74,794 | -€63,051 | +€11,743 | +15.7% |
| Amounts payable | 17/49 | €664,971 | €1,050,372 | +€385,400 | +58.0% |
| Amounts payable after more than one year | 17 | €204,907 | €168,993 | -€35,914 | -17.5% |
| Financial debts | 170/4 | €204,907 | €168,993 | -€35,914 | -17.5% |
| Amounts payable within one year | 42/48 | €460,064 | €881,379 | +€421,314 | +91.6% |
| Current portion of amounts payable after more than one year | 42 | €36,952 | €37,478 | +€526 | +1.4% |
| Trade debts | 44 | €1,180 | €3,470 | +€2,290 | +194% |
| Suppliers | 440/4 | €1,180 | €3,470 | +€2,290 | +194% |
| Taxes, remuneration and social security | 45 | €12,910 | €10,980 | -€1,930 | -14.9% |
| Taxes | 450/3 | €9,788 | €10,980 | +€1,192 | +12.2% |
| Remuneration and social security | 454/9 | €3,122 | €0 | -€3,122 | -100% |
| Other amounts payable | 47/48 | €409,023 | €829,451 | +€420,428 | +103% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,109 | €24,911 | -€198 | -0.8% |
| Other operating charges | 640/8 | €57,911 | €3,502 | -€54,409 | -94.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€7,045 | €6,106 | +€13,150 | |
| Operating profit (loss) | 9901 | -€90,064 | -€22,307 | +€67,757 | +75.2% |
| Financial income | 75/76B | €79,576 | €38,346 | -€41,230 | -51.8% |
| Recurring financial income | 75 | €79,576 | €38,346 | -€41,230 | -51.8% |
| Financial charges | 65/66B | €8,318 | €6,346 | -€1,972 | -23.7% |
| Recurring financial charges | 65 | €8,318 | €6,346 | -€1,972 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | -€18,807 | €9,693 | +€28,499 | |
| Income taxes | 67/77 | €472 | -€2,050 | -€2,522 | |
| Profit (loss) for the period | 9904 | -€19,279 | €11,743 | +€31,021 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,279 | €11,743 | +€31,021 |
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.