M.O.E. Consulting: 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.
M.O.E. Consulting
Largest movements
- Receivables within one year +€19,813
up €19,813 (+62.2%), from €31,849 to €51,662
of which Trade receivables: +€14,450
- Cash +€9,391
up €9,391 (+53.3%), from €17,636 to €27,027
mainly Other debts (+€32,743) and Net result for the year (+€13,033)
- Tangible fixed assets -€1,944
down €1,944 (-65.3%), from €2,979 to €1,034
- Deferred charges and accrued income -€1,590
down €1,590 (-27.2%), from €5,846 to €4,256
- Other debts +€32,743
up €32,743 (+175.0%), from €18,715 to €51,457
- Reserves -€20,588
down €20,588 (-100.0%), from €20,588 to €0
- Tax, wage and social debts +€6,810
up €6,810 (+66.9%), from €10,178 to €16,988
of which Remuneration and social security: +€8,679
- Trade debts +€3,672
up €3,672 (+64.3%), from €5,707 to €9,379
- Debts after one year +€3,000
new in 2025: €3,000
- Gross operating margin -€27,307
down €27,307 (-56.8%), from €48,100 to €20,792
- Taxes -€4,258
down €4,258 (-52.3%), from €8,144 to €3,886
- Depreciation -€630
down €630 (-25.1%), from €2,507 to €1,877
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 | €58,414 | €84,085 | +€25,670 | +43.9% |
| Fixed assets | 21/28 | €3,084 | €1,139 | -€1,944 | -63.1% |
| Tangible fixed assets | 22/27 | €2,979 | €1,034 | -€1,944 | -65.3% |
| Furniture and vehicles | 24 | €2,979 | €1,034 | -€1,944 | -65.3% |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €55,331 | €82,945 | +€27,614 | +49.9% |
| Amounts receivable within one year | 40/41 | €31,849 | €51,662 | +€19,813 | +62.2% |
| Trade receivables | 40 | €31,849 | €46,299 | +€14,450 | +45.4% |
| Other amounts receivable | 41 | €0 | €5,364 | +€5,364 | |
| Cash at bank and in hand | 54/58 | €17,636 | €27,027 | +€9,391 | +53.3% |
| Deferred charges and accrued income | 490/1 | €5,846 | €4,256 | -€1,590 | -27.2% |
| Total equity and liabilities | 10/49 | €58,414 | €84,085 | +€25,670 | +43.9% |
| Equity | 10/15 | €23,815 | €3,261 | -€20,555 | -86.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €20,588 | €0 | -€20,588 | -100.0% |
| Distributable reserves | 133 | €20,588 | €0 | -€20,588 | -100.0% |
| Profit (loss) carried forward | 14 | €727 | €761 | +€33 | +4.6% |
| Amounts payable | 17/49 | €34,599 | €80,824 | +€46,225 | +133.6% |
| Amounts payable after more than one year | 17 | - | €3,000 | +€3,000 | |
| Other amounts payable | 178/9 | - | €3,000 | +€3,000 | |
| Amounts payable within one year | 42/48 | €34,599 | €77,824 | +€43,225 | +124.9% |
| Trade debts | 44 | €5,707 | €9,379 | +€3,672 | +64.3% |
| Suppliers | 440/4 | €5,707 | €9,379 | +€3,672 | +64.3% |
| Taxes, remuneration and social security | 45 | €10,178 | €16,988 | +€6,810 | +66.9% |
| Taxes | 450/3 | €10,178 | €8,309 | -€1,868 | -18.4% |
| Remuneration and social security | 454/9 | - | €8,679 | +€8,679 | |
| Other amounts payable | 47/48 | €18,715 | €51,457 | +€32,743 | +175.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,507 | €1,877 | -€630 | -25.1% |
| Other operating charges | 640/8 | €962 | €1,130 | +€167 | +17.4% |
| Non-recurring operating charges | 66A | €0 | €67 | +€67 | |
| Gross operating margin | 9900 | €48,100 | €20,792 | -€27,307 | -56.8% |
| Operating profit (loss) | 9901 | €44,631 | €17,718 | -€26,912 | -60.3% |
| Financial charges | 65/66B | €532 | €799 | +€267 | +50.1% |
| Recurring financial charges | 65 | €532 | €799 | +€267 | +50.1% |
| Profit (loss) for the period before taxes | 9903 | €44,098 | €16,919 | -€27,179 | -61.6% |
| Income taxes | 67/77 | €8,144 | €3,886 | -€4,258 | -52.3% |
| Profit (loss) for the period | 9904 | €35,955 | €13,033 | -€22,921 | -63.8% |
| Profit (loss) for the period to be appropriated | 9905 | €35,955 | €13,033 | -€22,921 | -63.8% |
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 10 October 2026 via checked.be.