MODITO: 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.
MODITO
Largest movements
- Tangible fixed assets -€16,918
down €16,918 (-68.4%), from €24,727 to €7,809
- Debts after one year -€14,346
down €14,346 (-100.0%), from €14,346 to €0
- Other debts -€3,266
down €3,266 (-12.0%), from €27,126 to €23,860
- Profit (loss) carried forward +€2,835
up €2,835 (+5.0%), from -€56,507 to -€53,672
- Current portion of long-term debt -€2,280
down €2,280 (-13.7%), from €16,626 to €14,346
- Trade debts +€1,170
up €1,170 (+128.9%), from €908 to €2,078
- Taxes -€2,235
down €2,235 (-36.1%), from €6,199 to €3,964
- Gross operating margin -€1,231
down €1,231 (-4.2%), from €29,552 to €28,321
- Financial charges -€548
down €548 (-18.5%), from €2,959 to €2,411
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,698 | €17,926 | -€16,772 | -48.3% |
| Fixed assets | 21/28 | €24,727 | €7,809 | -€16,918 | -68.4% |
| Tangible fixed assets | 22/27 | €24,727 | €7,809 | -€16,918 | -68.4% |
| Land and buildings | 22 | €24,727 | €7,809 | -€16,918 | -68.4% |
| Current assets | 29/58 | €9,971 | €10,117 | +€146 | +1.5% |
| Amounts receivable within one year | 40/41 | €9,117 | €9,262 | +€144 | +1.6% |
| Trade receivables | 40 | €9,117 | €9,262 | +€144 | +1.6% |
| Deferred charges and accrued income | 490/1 | €854 | €856 | +€1 | +0.2% |
| Total equity and liabilities | 10/49 | €34,698 | €17,926 | -€16,772 | -48.3% |
| Equity | 10/15 | -€35,620 | -€32,785 | +€2,835 | +8.0% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €2,137 | €2,137 | = | 0.0% |
| Tax-exempt reserves | 132 | €262 | €262 | = | 0.0% |
| Distributable reserves | 133 | €1,875 | €1,875 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,507 | -€53,672 | +€2,835 | +5.0% |
| Amounts payable | 17/49 | €70,319 | €50,711 | -€19,608 | -27.9% |
| Amounts payable after more than one year | 17 | €14,346 | €0 | -€14,346 | -100.0% |
| Financial debts | 170/4 | €14,346 | €0 | -€14,346 | -100.0% |
| Amounts payable within one year | 42/48 | €55,973 | €50,711 | -€5,262 | -9.4% |
| Current portion of amounts payable after more than one year | 42 | €16,626 | €14,346 | -€2,280 | -13.7% |
| Financial debts | 43 | €5,683 | €4,722 | -€961 | -16.9% |
| Credit institutions | 430/8 | €5,683 | €4,722 | -€961 | -16.9% |
| Trade debts | 44 | €908 | €2,078 | +€1,170 | +128.9% |
| Suppliers | 440/4 | €908 | €2,078 | +€1,170 | +128.9% |
| Taxes, remuneration and social security | 45 | €5,630 | €5,705 | +€75 | +1.3% |
| Taxes | 450/3 | €5,630 | €5,705 | +€75 | +1.3% |
| Other amounts payable | 47/48 | €27,126 | €23,860 | -€3,266 | -12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,967 | €16,918 | -€49 | -0.3% |
| Other operating charges | 640/8 | €2,135 | €2,192 | +€57 | +2.7% |
| Gross operating margin | 9900 | €29,552 | €28,321 | -€1,231 | -4.2% |
| Operating profit (loss) | 9901 | €10,449 | €9,211 | -€1,239 | -11.9% |
| Financial income | 75/76B | €9 | €0 | -€9 | -99.6% |
| Recurring financial income | 75 | €9 | €0 | -€9 | -99.6% |
| Financial charges | 65/66B | €2,959 | €2,411 | -€548 | -18.5% |
| Recurring financial charges | 65 | €2,959 | €2,411 | -€548 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | €7,499 | €6,800 | -€699 | -9.3% |
| Income taxes | 67/77 | €6,199 | €3,964 | -€2,235 | -36.1% |
| Profit (loss) for the period | 9904 | €1,300 | €2,835 | +€1,536 | +118.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,300 | €2,835 | +€1,536 | +118.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.