MODA GRIS: 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.
MODA GRIS
Largest movements
- Deferred charges and accrued income -€5,806
no longer reported in 2025 (was €5,806)
- Tangible fixed assets -€713
down €713 (-48.0%), from €1,485 to €772
- Receivables within one year +€208
new in 2025: €208
of which Other amounts receivable: +€185
- Current portion of long-term debt -€70,617
no longer reported in 2025 (was €70,617)
- Other debts +€69,884
up €69,884 (+279.5%), from €25,000 to €94,884
- Profit (loss) carried forward -€10,197
down €10,197 (-10.1%), from -€100,695 to -€110,893
- Tax, wage and social debts +€4,555
up €4,555 (+149.3%), from €3,050 to €7,605
- Gross operating margin -€30,896
down €30,896, from €26,258 to -€4,639
- Taxes +€1,505
up €1,505 (+49.3%), from €3,050 to €4,555
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 | €7,489 | €1,113 | -€6,376 | -85.1% |
| Fixed assets | 21/28 | €1,485 | €772 | -€713 | -48.0% |
| Tangible fixed assets | 22/27 | €1,485 | €772 | -€713 | -48.0% |
| Furniture and vehicles | 24 | €1,485 | €772 | -€713 | -48.0% |
| Current assets | 29/58 | €6,004 | €341 | -€5,663 | -94.3% |
| Amounts receivable within one year | 40/41 | - | €208 | +€208 | |
| Trade receivables | 40 | - | €23 | +€23 | |
| Other amounts receivable | 41 | - | €185 | +€185 | |
| Cash at bank and in hand | 54/58 | €198 | €133 | -€65 | -32.9% |
| Deferred charges and accrued income | 490/1 | €5,806 | - | -€5,806 | |
| Total equity and liabilities | 10/49 | €7,489 | €1,113 | -€6,376 | -85.1% |
| Equity | 10/15 | -€91,178 | -€101,375 | -€10,197 | -11.2% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €3,312 | €3,312 | = | 0.0% |
| Non-distributable reserves | 130/1 | €612 | €612 | = | 0.0% |
| Reserves not available under the articles | 1311 | €612 | €612 | = | 0.0% |
| Distributable reserves | 133 | €2,700 | €2,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€100,695 | -€110,893 | -€10,197 | -10.1% |
| Amounts payable | 17/49 | €98,667 | €102,489 | +€3,822 | +3.9% |
| Amounts payable within one year | 42/48 | €98,667 | €102,489 | +€3,822 | +3.9% |
| Current portion of amounts payable after more than one year | 42 | €70,617 | - | -€70,617 | |
| Taxes, remuneration and social security | 45 | €3,050 | €7,605 | +€4,555 | +149.3% |
| Taxes | 450/3 | €3,050 | €7,605 | +€4,555 | +149.3% |
| Other amounts payable | 47/48 | €25,000 | €94,884 | +€69,884 | +279.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €676 | €713 | +€37 | +5.5% |
| Other operating charges | 640/8 | €185 | €193 | +€8 | +4.4% |
| Gross operating margin | 9900 | €26,258 | -€4,639 | -€30,896 | |
| Operating profit (loss) | 9901 | €25,397 | -€5,545 | -€30,942 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €252 | €98 | -€154 | -61.1% |
| Recurring financial charges | 65 | €252 | €98 | -€154 | -61.1% |
| Profit (loss) for the period before taxes | 9903 | €25,145 | -€5,643 | -€30,787 | |
| Income taxes | 67/77 | €3,050 | €4,555 | +€1,505 | +49.3% |
| Profit (loss) for the period | 9904 | €22,095 | -€10,197 | -€32,292 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,095 | -€10,197 | -€32,292 |
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 30 September 2026 via checked.be.