MATTHIAS MOENS: what changed
MATTHIAS MOENS
Largest movements
- Receivables within one year +€9,350
up €9,350 (+91.4%), from €10,231 to €19,582
of which Trade receivables: +€9,350
- Deferred charges and accrued income -€7,500
down €7,500 (-96.0%), from €7,812 to €312
- Cash -€5,870
down €5,870 (-33.0%), from €17,796 to €11,926
mainly Net result for the year (-€18,563) and Tax, wage and social debts (-€15,236)
- Tangible fixed assets -€1,253
down €1,253 (-3.0%), from €42,185 to €40,931
of which Other tangible fixed assets: -€879
- Trade debts +€19,174
up €19,174 (+755%), from €2,541 to €21,715
- Profit (loss) carried forward -€18,563
down €18,563, from €9,250 to -€9,313
- Tax, wage and social debts -€15,236
down €15,236 (-74.7%), from €20,384 to €5,148
of which Remuneration and social security: -€11,334
- Other debts +€9,651
up €9,651 (+34.3%), from €28,112 to €37,762
- Accrued charges and deferred income +€5,097
up €5,097 (+67.7%), from €7,533 to €12,630
- Gross operating margin -€92,436
down €92,436, from €92,356 to -€80
- Staff costs -€75,343
down €75,343 (-93.0%), from €81,049 to €5,706
- Depreciation +€1,680
up €1,680 (+19.9%), from €8,439 to €10,119
- Taxes -€1,098
down €1,098 (-100%), from €1,098 to €0
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €89,589 | €84,316 | -€5,273 | -5.9% |
| Fixed assets | 21/28 | €42,185 | €40,931 | -€1,253 | -3.0% |
| Tangible fixed assets | 22/27 | €42,185 | €40,931 | -€1,253 | -3.0% |
| Plant, machinery and equipment | 23 | €24,596 | €24,526 | -€70 | -0.3% |
| Furniture and vehicles | 24 | €1,146 | €842 | -€304 | -26.5% |
| Other tangible fixed assets | 26 | €16,443 | €15,564 | -€879 | -5.3% |
| Current assets | 29/58 | €47,405 | €43,385 | -€4,020 | -8.5% |
| Stocks and contracts in progress | 3 | €11,565 | €11,565 | = | 0.0% |
| Stocks | 30/36 | €11,565 | €11,565 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,231 | €19,582 | +€9,350 | +91.4% |
| Trade receivables | 40 | €5,281 | €14,632 | +€9,350 | +177% |
| Other amounts receivable | 41 | €4,950 | €4,950 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €17,796 | €11,926 | -€5,870 | -33.0% |
| Deferred charges and accrued income | 490/1 | €7,812 | €312 | -€7,500 | -96.0% |
| Total equity and liabilities | 10/49 | €89,589 | €84,316 | -€5,273 | -5.9% |
| Equity | 10/15 | €12,250 | -€6,313 | -€18,563 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,250 | -€9,313 | -€18,563 | |
| Amounts payable | 17/49 | €77,340 | €90,629 | +€13,290 | +17.2% |
| Amounts payable after more than one year | 17 | €13,375 | €10,786 | -€2,589 | -19.4% |
| Financial debts | 170/4 | €13,375 | €10,786 | -€2,589 | -19.4% |
| Amounts payable within one year | 42/48 | €56,432 | €67,214 | +€10,782 | +19.1% |
| Current portion of amounts payable after more than one year | 42 | €2,453 | €2,589 | +€136 | +5.6% |
| Trade debts | 44 | €2,541 | €21,715 | +€19,174 | +755% |
| Suppliers | 440/4 | €2,541 | €21,715 | +€19,174 | +755% |
| Advances received on contracts in progress | 46 | €2,943 | €0 | -€2,943 | -100% |
| Taxes, remuneration and social security | 45 | €20,384 | €5,148 | -€15,236 | -74.7% |
| Taxes | 450/3 | €7,816 | €3,914 | -€3,902 | -49.9% |
| Remuneration and social security | 454/9 | €12,569 | €1,234 | -€11,334 | -90.2% |
| Other amounts payable | 47/48 | €28,112 | €37,762 | +€9,651 | +34.3% |
| Accrued charges and deferred income | 492/3 | €7,533 | €12,630 | +€5,097 | +67.7% |
| Remuneration, social security and pensions | 62 | €81,049 | €5,706 | -€75,343 | -93.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,439 | €10,119 | +€1,680 | +19.9% |
| Other operating charges | 640/8 | €500 | €546 | +€46 | +9.2% |
| Gross operating margin | 9900 | €92,356 | -€80 | -€92,436 | |
| Operating profit (loss) | 9901 | €2,368 | -€16,451 | -€18,819 | |
| Financial income | 75/76B | €9 | €0 | -€9 | -100% |
| Recurring financial income | 75 | €9 | €0 | -€9 | -100% |
| Financial charges | 65/66B | €1,191 | €2,112 | +€920 | +77.3% |
| Recurring financial charges | 65 | €1,191 | €2,112 | +€920 | +77.3% |
| Profit (loss) for the period before taxes | 9903 | €1,185 | -€18,563 | -€19,748 | |
| Income taxes | 67/77 | €1,098 | €0 | -€1,098 | -100% |
| Profit (loss) for the period | 9904 | €87 | -€18,563 | -€18,650 | |
| Profit (loss) for the period to be appropriated | 9905 | €87 | -€18,563 | -€18,650 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.