GROUP MOIES: 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.
GROUP MOIES
Largest movements
- Cash +€51,908
up €51,908 (+650.3%), from €7,982 to €59,890
mainly Depreciation (+€29,125) and Net result for the year (+€25,945)
- Tangible fixed assets -€29,125
down €29,125 (-24.0%), from €121,207 to €92,082
of which Leasing and similar rights: -€20,817
- Deferred charges and accrued income -€18,491
down €18,491 (-90.5%), from €20,423 to €1,933
- Profit (loss) carried forward +€25,945
up €25,945 (+30.2%), from -€86,041 to -€60,097
- Debts after one year -€23,162
down €23,162 (-38.9%), from €59,541 to €36,379
- Trade debts +€14,390
up €14,390 (+150.2%), from €9,578 to €23,968
- Tax, wage and social debts -€6,846
down €6,846 (-81.0%), from €8,453 to €1,607
of which Taxes: -€6,369
- Advances received -€4,719
down €4,719 (-100.0%), from €4,719 to €0
- Gross operating margin +€90,607
up €90,607, from -€33,360 to €57,247
- Financial income -€11,195
down €11,195 (-95.1%), from €11,773 to €578
of which Non-recurring financial income: -€10,539
- Depreciation -€3,930
down €3,930 (-11.9%), from €33,054 to €29,125
- Financial charges -€1,340
down €1,340 (-54.8%), from €2,444 to €1,103
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.
Cash bridge derived
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 | €218,926 | €222,000 | +€3,074 | +1.4% |
| Fixed assets | 21/28 | €121,207 | €92,082 | -€29,125 | -24.0% |
| Tangible fixed assets | 22/27 | €121,207 | €92,082 | -€29,125 | -24.0% |
| Land and buildings | 22 | €5,082 | €4,767 | -€315 | -6.2% |
| Plant, machinery and equipment | 23 | €23,597 | €17,557 | -€6,040 | -25.6% |
| Furniture and vehicles | 24 | €2,527 | €574 | -€1,953 | -77.3% |
| Leasing and similar rights | 25 | €90,001 | €69,184 | -€20,817 | -23.1% |
| Current assets | 29/58 | €97,719 | €129,918 | +€32,199 | +33.0% |
| Stocks and contracts in progress | 3 | €7,356 | €6,350 | -€1,006 | -13.7% |
| Stocks | 30/36 | €7,356 | €6,350 | -€1,006 | -13.7% |
| Amounts receivable within one year | 40/41 | €61,958 | €61,745 | -€213 | -0.3% |
| Trade receivables | 40 | €2,885 | €8,608 | +€5,723 | +198.4% |
| Other amounts receivable | 41 | €59,073 | €53,138 | -€5,935 | -10.0% |
| Cash at bank and in hand | 54/58 | €7,982 | €59,890 | +€51,908 | +650.3% |
| Deferred charges and accrued income | 490/1 | €20,423 | €1,933 | -€18,491 | -90.5% |
| Total equity and liabilities | 10/49 | €218,926 | €222,000 | +€3,074 | +1.4% |
| Equity | 10/15 | €27,561 | €53,505 | +€25,945 | +94.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €95,002 | €95,002 | = | 0.0% |
| Distributable reserves | 133 | €95,002 | €95,002 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€86,041 | -€60,097 | +€25,945 | +30.2% |
| Amounts payable | 17/49 | €191,365 | €168,495 | -€22,870 | -12.0% |
| Amounts payable after more than one year | 17 | €59,541 | €36,379 | -€23,162 | -38.9% |
| Financial debts | 170/4 | €59,541 | €36,379 | -€23,162 | -38.9% |
| Amounts payable within one year | 42/48 | €131,824 | €132,116 | +€292 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €23,059 | €23,162 | +€103 | +0.4% |
| Trade debts | 44 | €9,578 | €23,968 | +€14,390 | +150.2% |
| Suppliers | 440/4 | €9,578 | €23,968 | +€14,390 | +150.2% |
| Advances received on contracts in progress | 46 | €4,719 | €0 | -€4,719 | -100.0% |
| Taxes, remuneration and social security | 45 | €8,453 | €1,607 | -€6,846 | -81.0% |
| Taxes | 450/3 | €7,976 | €1,607 | -€6,369 | -79.8% |
| Remuneration and social security | 454/9 | €477 | €0 | -€477 | -100.0% |
| Other amounts payable | 47/48 | €86,015 | €83,379 | -€2,636 | -3.1% |
| Remuneration, social security and pensions | 62 | €417 | €0 | -€417 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,054 | €29,125 | -€3,930 | -11.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €0 | = | |
| Other operating charges | 640/8 | €1,254 | €1,652 | +€398 | +31.8% |
| Gross operating margin | 9900 | -€33,360 | €57,247 | +€90,607 | |
| Operating profit (loss) | 9901 | -€68,085 | €26,470 | +€94,555 | |
| Financial income | 75/76B | €11,773 | €578 | -€11,195 | -95.1% |
| Recurring financial income | 75 | €1,234 | €578 | -€656 | -53.2% |
| Non-recurring financial income | 76B | €10,539 | €0 | -€10,539 | -100.0% |
| Financial charges | 65/66B | €2,444 | €1,103 | -€1,340 | -54.8% |
| Recurring financial charges | 65 | €2,444 | €1,103 | -€1,340 | -54.8% |
| Profit (loss) for the period before taxes | 9903 | -€58,756 | €25,945 | +€84,700 | |
| Profit (loss) for the period | 9904 | -€58,756 | €25,945 | +€84,700 | |
| Profit (loss) for the period to be appropriated | 9905 | -€58,756 | €25,945 | +€84,700 |
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 9 October 2026 via checked.be.