J.MOYSE: 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.
J.MOYSE
Largest movements
- Cash +€48,934
up €48,934 (+24.4%), from €200,312 to €249,247
mainly Net result for the year (+€81,952) and Other debts (+€11,157)
- Current investments +€25,000
new in 2025: €25,000
- Reserves +€81,952
up €81,952 (+54.0%), from €151,683 to €233,635
- Tax, wage and social debts -€16,547
down €16,547 (-31.6%), from €52,304 to €35,757
of which Taxes: -€8,547
- Other debts +€11,157
up €11,157 (+126%), from €8,875 to €20,032
- Gross operating margin +€27,814
up €27,814 (+35.9%), from €77,379 to €105,192
- Taxes +€4,892
up €4,892 (+31.1%), from €15,746 to €20,638
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 | €218,640 | €292,839 | +€74,199 | +33.9% |
| Fixed assets | 21/28 | €3,140 | €4,555 | +€1,415 | +45.1% |
| Tangible fixed assets | 22/27 | €3,140 | €4,555 | +€1,415 | +45.1% |
| Furniture and vehicles | 24 | €3,140 | €4,555 | +€1,415 | +45.1% |
| Current assets | 29/58 | €215,500 | €288,284 | +€72,783 | +33.8% |
| Amounts receivable within one year | 40/41 | €12,705 | €13,096 | +€391 | +3.1% |
| Trade receivables | 40 | €12,705 | €13,096 | +€391 | +3.1% |
| Current investments | 50/53 | - | €25,000 | +€25,000 | |
| Cash at bank and in hand | 54/58 | €200,312 | €249,247 | +€48,934 | +24.4% |
| Deferred charges and accrued income | 490/1 | €2,483 | €941 | -€1,542 | -62.1% |
| Total equity and liabilities | 10/49 | €218,640 | €292,839 | +€74,199 | +33.9% |
| Equity | 10/15 | €154,683 | €236,635 | +€81,952 | +53.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €151,683 | €233,635 | +€81,952 | +54.0% |
| Distributable reserves | 133 | €151,683 | €233,635 | +€81,952 | +54.0% |
| Amounts payable | 17/49 | €63,957 | €56,203 | -€7,753 | -12.1% |
| Amounts payable within one year | 42/48 | €63,957 | €56,203 | -€7,753 | -12.1% |
| Trade debts | 44 | €2,778 | €414 | -€2,363 | -85.1% |
| Suppliers | 440/4 | €2,778 | €414 | -€2,363 | -85.1% |
| Taxes, remuneration and social security | 45 | €52,304 | €35,757 | -€16,547 | -31.6% |
| Taxes | 450/3 | €44,304 | €35,757 | -€8,547 | -19.3% |
| Remuneration and social security | 454/9 | €8,000 | - | -€8,000 | |
| Other amounts payable | 47/48 | €8,875 | €20,032 | +€11,157 | +126% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €383 | €1,010 | +€627 | +164% |
| Other operating charges | 640/8 | €871 | €529 | -€342 | -39.3% |
| Gross operating margin | 9900 | €77,379 | €105,192 | +€27,814 | +35.9% |
| Operating profit (loss) | 9901 | €76,125 | €103,654 | +€27,529 | +36.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €639 | €1,064 | +€425 | +66.6% |
| Recurring financial charges | 65 | €639 | €1,064 | +€425 | +66.6% |
| Profit (loss) for the period before taxes | 9903 | €75,486 | €102,590 | +€27,103 | +35.9% |
| Income taxes | 67/77 | €15,746 | €20,638 | +€4,892 | +31.1% |
| Profit (loss) for the period | 9904 | €59,740 | €81,952 | +€22,212 | +37.2% |
| Profit (loss) for the period to be appropriated | 9905 | €59,740 | €81,952 | +€22,212 | +37.2% |
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 27 October 2026 via checked.be.