MOBY DICK: what changed
Two fiscal 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.
MOBY DICK
Largest movements
- Cash -€2,960
down €2,960 (-33.6%), from €8,823 to €5,863
mainly Tax, wage and social debts (-€3,534) and Other debts (-€1,965)
- Receivables within one year -€1,500
down €1,500 (-54.5%), from €2,750 to €1,250
- Tangible fixed assets -€1,466
down €1,466 (-31.0%), from €4,735 to €3,269
of which Plant, machinery and equipment: -€787
- Stocks and contracts +€460
up €460 (+11.4%), from €4,025 to €4,486
- Tax, wage and social debts -€3,534
down €3,534 (-82.8%), from €4,269 to €735
- Other debts -€1,965
down €1,965 (-9.8%), from €19,996 to €18,031
- Trade debts +€1,273
up €1,273 (+34.2%), from €3,726 to €5,000
- Profit (loss) carried forward -€1,240
down €1,240 (-4.5%), from -€27,608 to -€28,847
- Gross operating margin -€11,600
down €11,600 (-72.3%), from €16,044 to €4,444
- Taxes +€3,537
up €3,537 (+1278.9%), from €277 to €3,813
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 | €20,334 | €14,868 | -€5,466 | -26.9% |
| Fixed assets | 21/28 | €4,735 | €3,269 | -€1,466 | -31.0% |
| Tangible fixed assets | 22/27 | €4,735 | €3,269 | -€1,466 | -31.0% |
| Plant, machinery and equipment | 23 | €2,868 | €2,081 | -€787 | -27.4% |
| Furniture and vehicles | 24 | €1,867 | €1,188 | -€679 | -36.4% |
| Current assets | 29/58 | €15,598 | €11,598 | -€4,000 | -25.6% |
| Stocks and contracts in progress | 3 | €4,025 | €4,486 | +€460 | +11.4% |
| Stocks | 30/36 | €4,025 | €4,486 | +€460 | +11.4% |
| Amounts receivable within one year | 40/41 | €2,750 | €1,250 | -€1,500 | -54.5% |
| Other amounts receivable | 41 | €2,750 | €1,250 | -€1,500 | -54.5% |
| Cash at bank and in hand | 54/58 | €8,823 | €5,863 | -€2,960 | -33.6% |
| Total equity and liabilities | 10/49 | €20,334 | €14,868 | -€5,466 | -26.9% |
| Equity | 10/15 | -€7,658 | -€8,897 | -€1,240 | -16.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,350 | €1,350 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,350 | €1,350 | = | 0.0% |
| Legal reserve | 130 | €1,350 | €1,350 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,608 | -€28,847 | -€1,240 | -4.5% |
| Amounts payable | 17/49 | €27,991 | €23,765 | -€4,226 | -15.1% |
| Amounts payable within one year | 42/48 | €27,991 | €23,765 | -€4,226 | -15.1% |
| Trade debts | 44 | €3,726 | €5,000 | +€1,273 | +34.2% |
| Suppliers | 440/4 | €3,726 | €5,000 | +€1,273 | +34.2% |
| Taxes, remuneration and social security | 45 | €4,269 | €735 | -€3,534 | -82.8% |
| Taxes | 450/3 | €4,269 | €735 | -€3,534 | -82.8% |
| Other amounts payable | 47/48 | €19,996 | €18,031 | -€1,965 | -9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,971 | €1,878 | -€93 | -4.7% |
| Gross operating margin | 9900 | €16,044 | €4,444 | -€11,600 | -72.3% |
| Operating profit (loss) | 9901 | €14,073 | €2,566 | -€11,507 | -81.8% |
| Financial income | 75/76B | €14 | €9 | -€5 | -33.5% |
| Recurring financial income | 75 | €14 | €9 | -€5 | -33.5% |
| Financial charges | 65/66B | €3 | €1 | -€1 | -46.7% |
| Recurring financial charges | 65 | €3 | €1 | -€1 | -46.7% |
| Profit (loss) for the period before taxes | 9903 | €14,084 | €2,574 | -€11,510 | -81.7% |
| Income taxes | 67/77 | €277 | €3,813 | +€3,537 | +1278.9% |
| Profit (loss) for the period | 9904 | €13,808 | -€1,240 | -€15,047 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,808 | -€1,240 | -€15,047 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.