ModuleBuilder: 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.
ModuleBuilder
Largest movements
- Cash +€91,495
up €91,495 (+7802.9%), from €1,173 to €92,668
mainly Receivables within one year (+€44,325) and Current investments (+€26,500)
- Receivables within one year -€44,325
down €44,325 (-59.3%), from €74,763 to €30,438
of which Trade receivables: -€44,315
- Current investments -€26,500
no longer reported in 2025 (was €26,500)
- Tangible fixed assets -€20,448
down €20,448 (-24.7%), from €82,952 to €62,504
of which Furniture and vehicles: -€16,090
- Reserves +€15,776
up €15,776 (+18.7%), from €84,464 to €100,241
- Debts after one year -€13,680
down €13,680 (-30.0%), from €45,600 to €31,920
- Gross operating margin +€15,198
up €15,198 (+21.2%), from €71,628 to €86,825
- Staff costs -€12,965
down €12,965 (-27.3%), from €47,548 to €34,583
- Taxes +€6,435
up €6,435 (+2367.4%), from €272 to €6,707
- Depreciation +€5,124
up €5,124 (+25.1%), from €20,403 to €25,526
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 | €197,724 | €197,608 | -€115 | -0.1% |
| Formation expenses | 20 | €1,108 | €457 | -€651 | -58.8% |
| Fixed assets | 21/28 | €83,485 | €62,873 | -€20,612 | -24.7% |
| Intangible fixed assets | 21 | €533 | €369 | -€164 | -30.8% |
| Tangible fixed assets | 22/27 | €82,952 | €62,504 | -€20,448 | -24.7% |
| Plant, machinery and equipment | 23 | €13,416 | €10,227 | -€3,189 | -23.8% |
| Furniture and vehicles | 24 | €67,651 | €51,560 | -€16,090 | -23.8% |
| Other tangible fixed assets | 26 | €1,886 | €716 | -€1,169 | -62.0% |
| Current assets | 29/58 | €113,131 | €134,279 | +€21,148 | +18.7% |
| Amounts receivable within one year | 40/41 | €74,763 | €30,438 | -€44,325 | -59.3% |
| Trade receivables | 40 | €74,686 | €30,371 | -€44,315 | -59.3% |
| Other amounts receivable | 41 | €77 | €67 | -€11 | -13.6% |
| Current investments | 50/53 | €26,500 | - | -€26,500 | |
| Cash at bank and in hand | 54/58 | €1,173 | €92,668 | +€91,495 | +7802.9% |
| Deferred charges and accrued income | 490/1 | €10,696 | €11,173 | +€478 | +4.5% |
| Total equity and liabilities | 10/49 | €197,724 | €197,608 | -€115 | -0.1% |
| Equity | 10/15 | €109,315 | €125,091 | +€15,776 | +14.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €84,464 | €100,241 | +€15,776 | +18.7% |
| Distributable reserves | 133 | €84,464 | €100,241 | +€15,776 | +18.7% |
| Profit (loss) carried forward | 14 | €6,251 | €6,251 | = | 0.0% |
| Amounts payable | 17/49 | €88,409 | €72,517 | -€15,892 | -18.0% |
| Amounts payable after more than one year | 17 | €45,600 | €31,920 | -€13,680 | -30.0% |
| Financial debts | 170/4 | €45,600 | €31,920 | -€13,680 | -30.0% |
| Amounts payable within one year | 42/48 | €42,809 | €40,597 | -€2,212 | -5.2% |
| Current portion of amounts payable after more than one year | 42 | €13,680 | €13,680 | = | 0.0% |
| Trade debts | 44 | €5,272 | €3,763 | -€1,508 | -28.6% |
| Suppliers | 440/4 | €5,272 | €3,763 | -€1,508 | -28.6% |
| Taxes, remuneration and social security | 45 | €22,754 | €20,791 | -€1,963 | -8.6% |
| Taxes | 450/3 | €12,297 | €11,622 | -€675 | -5.5% |
| Remuneration and social security | 454/9 | €10,457 | €9,169 | -€1,288 | -12.3% |
| Other amounts payable | 47/48 | €1,103 | €2,363 | +€1,260 | +114.2% |
| Remuneration, social security and pensions | 62 | €47,548 | €34,583 | -€12,965 | -27.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,403 | €25,526 | +€5,124 | +25.1% |
| Other operating charges | 640/8 | €823 | €1,017 | +€193 | +23.5% |
| Gross operating margin | 9900 | €71,628 | €86,825 | +€15,198 | +21.2% |
| Operating profit (loss) | 9901 | €2,854 | €25,699 | +€22,846 | +800.6% |
| Financial income | 75/76B | €153 | €192 | +€39 | +25.3% |
| Recurring financial income | 75 | €153 | €192 | +€39 | +25.3% |
| Financial charges | 65/66B | €1,751 | €2,058 | +€307 | +17.5% |
| Recurring financial charges | 65 | €1,751 | €2,058 | +€307 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | €1,256 | €23,834 | +€22,578 | +1798.0% |
| Income taxes | 67/77 | €272 | €6,707 | +€6,435 | +2367.4% |
| Profit (loss) for the period | 9904 | €984 | €17,126 | +€16,143 | +1640.7% |
| Profit (loss) for the period to be appropriated | 9905 | €984 | €17,126 | +€16,143 | +1640.7% |
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 1 October 2026 via checked.be.