Le Moment: 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.
Le Moment
Largest movements
- Cash -€5,575
down €5,575 (-59.9%), from €9,307 to €3,732
mainly Net result for the year (-€2,910) and Stocks and contracts (-€1,799)
- Stocks and contracts +€1,799
up €1,799 (+9.0%), from €20,002 to €21,801
- Receivables within one year +€501
up €501 (+14.3%), from €3,502 to €4,004
of which Trade receivables: +€1,376
- Profit (loss) carried forward -€2,910
down €2,910 (-7.1%), from -€40,742 to -€43,653
- Other debts -€1,237
down €1,237 (-2.2%), from €55,695 to €54,458
- Trade debts +€812
up €812 (+51.2%), from €1,587 to €2,399
- Gross operating margin -€284
down €284 (-22.2%), from -€1,283 to -€1,567
- Financial charges -€103
down €103 (-15.7%), from €651 to €549
- Depreciation -€73
down €73 (-27.9%), from €261 to €188
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 | €35,172 | €31,804 | -€3,368 | -9.6% |
| Fixed assets | 21/28 | €1,007 | €819 | -€188 | -18.7% |
| Tangible fixed assets | 22/27 | €188 | €0 | -€188 | -100% |
| Leasing and similar rights | 25 | €188 | €0 | -€188 | -100% |
| Financial fixed assets | 28 | €819 | €819 | = | 0.0% |
| Current assets | 29/58 | €34,165 | €30,986 | -€3,179 | -9.3% |
| Stocks and contracts in progress | 3 | €20,002 | €21,801 | +€1,799 | +9.0% |
| Stocks | 30/36 | €20,002 | €21,801 | +€1,799 | +9.0% |
| Amounts receivable within one year | 40/41 | €3,502 | €4,004 | +€501 | +14.3% |
| Trade receivables | 40 | €2,557 | €3,933 | +€1,376 | +53.8% |
| Other amounts receivable | 41 | €946 | €71 | -€875 | -92.5% |
| Cash at bank and in hand | 54/58 | €9,307 | €3,732 | -€5,575 | -59.9% |
| Deferred charges and accrued income | 490/1 | €1,354 | €1,449 | +€95 | +7.0% |
| Total equity and liabilities | 10/49 | €35,172 | €31,804 | -€3,368 | -9.6% |
| Equity | 10/15 | -€22,142 | -€25,053 | -€2,910 | -13.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,742 | -€43,653 | -€2,910 | -7.1% |
| Amounts payable | 17/49 | €57,315 | €56,857 | -€458 | -0.8% |
| Amounts payable within one year | 42/48 | €57,282 | €56,857 | -€425 | -0.7% |
| Trade debts | 44 | €1,587 | €2,399 | +€812 | +51.2% |
| Suppliers | 440/4 | €1,587 | €2,399 | +€812 | +51.2% |
| Other amounts payable | 47/48 | €55,695 | €54,458 | -€1,237 | -2.2% |
| Accrued charges and deferred income | 492/3 | €32 | - | -€32 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €261 | €188 | -€73 | -27.9% |
| Other operating charges | 640/8 | €616 | €628 | +€12 | +2.0% |
| Gross operating margin | 9900 | -€1,283 | -€1,567 | -€284 | -22.2% |
| Operating profit (loss) | 9901 | -€2,160 | -€2,384 | -€224 | -10.4% |
| Financial income | 75/76B | €14 | €23 | +€9 | +62.2% |
| Recurring financial income | 75 | €14 | €23 | +€9 | +62.2% |
| Financial charges | 65/66B | €651 | €549 | -€103 | -15.7% |
| Recurring financial charges | 65 | €651 | €549 | -€103 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,798 | -€2,910 | -€112 | -4.0% |
| Profit (loss) for the period | 9904 | -€2,798 | -€2,910 | -€112 | -4.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,798 | -€2,910 | -€112 | -4.0% |
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 18 October 2026 via checked.be.