M.O.P. TEK SPRL: 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.P. TEK SPRL
Largest movements
- Tangible fixed assets -€5,945
down €5,945 (-30.6%), from €19,428 to €13,483
of which Plant, machinery and equipment: -€6,235
- Cash -€3,156
down €3,156 (-43.0%), from €7,338 to €4,182
mainly Other debts (-€4,939) and Receivables within one year (-€2,442)
- Receivables within one year +€2,442
up €2,442 (+123%), from €1,990 to €4,432
of which Trade receivables: +€1,255
- Other debts -€4,939
down €4,939 (-28.2%), from €17,485 to €12,546
- Tax, wage and social debts -€1,897
down €1,897 (-86.4%), from €2,197 to €300
- Accrued charges and deferred income -€1,024
down €1,024 (-77.4%), from €1,324 to €300
- Trade debts +€642
up €642 (+4,078%), from €16 to €658
- Reserves +€406
up €406 (+4.8%), from €8,539 to €8,945
- Gross operating margin -€1,044
down €1,044 (-9.2%), from €11,371 to €10,327
- Taxes -€693
down €693 (-41.6%), from €1,666 to €973
- Financial charges +€494
up €494 (+483%), from €102 to €596
- Depreciation +€383
up €383 (+5.6%), from €6,780 to €7,162
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 | €29,560 | €22,748 | -€6,812 | -23.0% |
| Fixed assets | 21/28 | €19,428 | €13,483 | -€5,945 | -30.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €19,428 | €13,483 | -€5,945 | -30.6% |
| Plant, machinery and equipment | 23 | €14,850 | €8,615 | -€6,235 | -42.0% |
| Furniture and vehicles | 24 | €0 | €1,148 | +€1,148 | |
| Other tangible fixed assets | 26 | €4,578 | €3,719 | -€859 | -18.8% |
| Current assets | 29/58 | €10,132 | €9,265 | -€867 | -8.6% |
| Amounts receivable within one year | 40/41 | €1,990 | €4,432 | +€2,442 | +123% |
| Trade receivables | 40 | €1,990 | €3,245 | +€1,255 | +63.1% |
| Other amounts receivable | 41 | €0 | €1,187 | +€1,187 | |
| Cash at bank and in hand | 54/58 | €7,338 | €4,182 | -€3,156 | -43.0% |
| Deferred charges and accrued income | 490/1 | €804 | €652 | -€152 | -18.9% |
| Total equity and liabilities | 10/49 | €29,560 | €22,748 | -€6,812 | -23.0% |
| Equity | 10/15 | €8,539 | €8,945 | +€406 | +4.8% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €8,539 | €8,945 | +€406 | +4.8% |
| Distributable reserves | 133 | €8,539 | €8,945 | +€406 | +4.8% |
| Amounts payable | 17/49 | €21,021 | €13,803 | -€7,218 | -34.3% |
| Amounts payable within one year | 42/48 | €19,698 | €13,504 | -€6,194 | -31.4% |
| Trade debts | 44 | €16 | €658 | +€642 | +4,078% |
| Suppliers | 440/4 | €16 | €658 | +€642 | +4,078% |
| Taxes, remuneration and social security | 45 | €2,197 | €300 | -€1,897 | -86.4% |
| Taxes | 450/3 | €2,197 | €300 | -€1,897 | -86.4% |
| Other amounts payable | 47/48 | €17,485 | €12,546 | -€4,939 | -28.2% |
| Accrued charges and deferred income | 492/3 | €1,324 | €300 | -€1,024 | -77.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,780 | €7,162 | +€383 | +5.6% |
| Other operating charges | 640/8 | €90 | - | -€90 | |
| Gross operating margin | 9900 | €11,371 | €10,327 | -€1,044 | -9.2% |
| Operating profit (loss) | 9901 | €4,501 | €3,165 | -€1,336 | -29.7% |
| Financial income | 75/76B | €0 | €10 | +€10 | |
| Recurring financial income | 75 | €0 | €10 | +€10 | |
| Financial charges | 65/66B | €102 | €596 | +€494 | +483% |
| Recurring financial charges | 65 | €102 | €596 | +€494 | +483% |
| Profit (loss) for the period before taxes | 9903 | €4,399 | €2,579 | -€1,820 | -41.4% |
| Income taxes | 67/77 | €1,666 | €973 | -€693 | -41.6% |
| Profit (loss) for the period | 9904 | €2,733 | €1,606 | -€1,127 | -41.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,733 | €1,606 | -€1,127 | -41.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.