Moda-Da-Me: 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.
Moda-Da-Me
Largest movements
- Receivables within one year +€20,072
up €20,072 (+37.1%), from €54,162 to €74,234
of which Other amounts receivable: +€55,543
- Formation expenses -€1,914
no longer reported in 2025 (was €1,914)
- Cash -€1,245
down €1,245 (-62.2%), from €2,000 to €755
mainly Receivables within one year (-€20,072) and Net result for the year (-€10,545)
- Tangible fixed assets +€1,135
new in 2025: €1,135
- Tax, wage and social debts +€27,013
up €27,013 (+266%), from €10,157 to €37,170
- Reserves -€10,545
down €10,545 (-26.0%), from €40,629 to €30,084
- Accrued charges and deferred income +€975
new in 2025: €975
- Gross operating margin -€57,675
down €57,675, from €50,829 to -€6,845
- Taxes -€9,893
down €9,893 (-97.4%), from €10,157 to €264
- Depreciation +€2,192
up €2,192 (+5,110%), from €43 to €2,234
- Financial charges +€2,117
new in 2025: €2,117
- Financial income +€1,529
new in 2025: €1,529
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 | €58,076 | €76,124 | +€18,048 | +31.1% |
| Formation expenses | 20 | €1,914 | - | -€1,914 | |
| Fixed assets | 21/28 | - | €1,135 | +€1,135 | |
| Tangible fixed assets | 22/27 | - | €1,135 | +€1,135 | |
| Furniture and vehicles | 24 | - | €1,135 | +€1,135 | |
| Current assets | 29/58 | €56,162 | €74,989 | +€18,827 | +33.5% |
| Amounts receivable within one year | 40/41 | €54,162 | €74,234 | +€20,072 | +37.1% |
| Trade receivables | 40 | €53,300 | €17,828 | -€35,472 | -66.6% |
| Other amounts receivable | 41 | €862 | €56,405 | +€55,543 | +6,442% |
| Cash at bank and in hand | 54/58 | €2,000 | €755 | -€1,245 | -62.2% |
| Total equity and liabilities | 10/49 | €58,076 | €76,124 | +€18,048 | +31.1% |
| Equity | 10/15 | €42,629 | €32,084 | -€10,545 | -24.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €40,629 | €30,084 | -€10,545 | -26.0% |
| Distributable reserves | 133 | €40,629 | €30,084 | -€10,545 | -26.0% |
| Amounts payable | 17/49 | €15,447 | €44,040 | +€28,592 | +185% |
| Amounts payable within one year | 42/48 | €15,447 | €43,065 | +€27,618 | +179% |
| Trade debts | 44 | €5,290 | €5,895 | +€605 | +11.4% |
| Suppliers | 440/4 | €5,290 | €5,895 | +€605 | +11.4% |
| Taxes, remuneration and social security | 45 | €10,157 | €37,170 | +€27,013 | +266% |
| Taxes | 450/3 | €10,157 | €37,170 | +€27,013 | +266% |
| Accrued charges and deferred income | 492/3 | - | €975 | +€975 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43 | €2,234 | +€2,192 | +5,110% |
| Other operating charges | 640/8 | - | €612 | +€612 | |
| Gross operating margin | 9900 | €50,829 | -€6,845 | -€57,675 | |
| Operating profit (loss) | 9901 | €50,786 | -€9,692 | -€60,478 | |
| Financial income | 75/76B | - | €1,529 | +€1,529 | |
| Recurring financial income | 75 | - | €1,529 | +€1,529 | |
| Financial charges | 65/66B | - | €2,117 | +€2,117 | |
| Recurring financial charges | 65 | - | €2,117 | +€2,117 | |
| Profit (loss) for the period before taxes | 9903 | €50,786 | -€10,281 | -€61,067 | |
| Income taxes | 67/77 | €10,157 | €264 | -€9,893 | -97.4% |
| Profit (loss) for the period | 9904 | €40,629 | -€10,545 | -€51,174 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,629 | -€10,545 | -€51,174 |
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.