MODA-IN: 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-IN
Largest movements
- Cash +€4
up €4 (+80.0%), from €5 to €9
mainly Other debts (+€407)
- Other debts +€407
up €407 (+6.2%), from €6,533 to €6,940
- Profit (loss) carried forward -€403
down €403 (-0.6%), from -€71,503 to -€71,906
- Gross operating margin -€226
down €226 (-172.5%), from -€131 to -€357
- Purchases and services +€226
up €226 (+172.5%), from €131 to €357
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 | €5 | €9 | +€4 | +80.0% |
| Current assets | 29/58 | €5 | €9 | +€4 | +80.0% |
| Cash at bank and in hand | 54/58 | €5 | €9 | +€4 | +80.0% |
| Total equity and liabilities | 10/49 | €5 | €9 | +€4 | +80.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €2,975 | €2,975 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,975 | €2,975 | = | 0.0% |
| Legal reserve | 130 | €2,975 | €2,975 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,503 | -€71,906 | -€403 | -0.6% |
| Amounts payable | 17/49 | €6,533 | €6,940 | +€407 | +6.2% |
| Amounts payable within one year | 42/48 | €6,533 | €6,940 | +€407 | +6.2% |
| Other amounts payable | 47/48 | €6,533 | €6,940 | +€407 | +6.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €131 | €357 | +€226 | +172.5% |
| Gross operating margin | 9900 | -€131 | -€357 | -€226 | -172.5% |
| Operating profit (loss) | 9901 | -€131 | -€357 | -€226 | -172.5% |
| Financial charges | 65/66B | €45 | €46 | +€1 | +2.2% |
| Recurring financial charges | 65 | €45 | €46 | +€1 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | -€176 | -€403 | -€227 | -129.0% |
| Profit (loss) for the period | 9904 | -€176 | -€403 | -€227 | -129.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€176 | -€403 | -€227 | -129.0% |
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 29 September 2026 via checked.be.