MOEA Architectural Designstudio: what changed
MOEA Architectural Designstudio
Largest movements
- Tangible fixed assets -€10,944
down €10,944 (-33.4%), from €32,792 to €21,848
of which Other tangible fixed assets: -€9,279
- Receivables within one year +€4,443
up €4,443 (+34.8%), from €12,763 to €17,206
of which Trade receivables: +€4,356
- Deferred charges and accrued income -€2,564
down €2,564 (-60.9%), from €4,209 to €1,645
- Cash +€1,434
up €1,434 (+27.2%), from €5,274 to €6,708
mainly Depreciation (+€11,221) and Other debts (+€11,079)
- Intangible fixed assets +€984
new in 2025: €984
- Other debts +€11,079
up €11,079 (+28.3%), from €39,108 to €50,187
- Profit (loss) carried forward -€10,498
down €10,498 (-35.1%), from -€29,931 to -€40,429
- Trade debts -€8,362
down €8,362 (-98.9%), from €8,458 to €96
- Tax, wage and social debts +€1,133
up €1,133 (+29.5%), from €3,838 to €4,971
- Gross operating margin +€17,715
up €17,715, from -€16,572 to €1,143
- Depreciation -€1,180
down €1,180 (-9.5%), from €12,400 to €11,221
- Other operating charges -€588
down €588 (-74.2%), from €792 to €204
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,083 | €48,436 | -€6,647 | -12.1% |
| Fixed assets | 21/28 | €32,837 | €22,877 | -€9,961 | -30.3% |
| Intangible fixed assets | 21 | - | €984 | +€984 | |
| Tangible fixed assets | 22/27 | €32,792 | €21,848 | -€10,944 | -33.4% |
| Furniture and vehicles | 24 | €4,118 | €2,452 | -€1,666 | -40.4% |
| Other tangible fixed assets | 26 | €28,674 | €19,395 | -€9,279 | -32.4% |
| Financial fixed assets | 28 | €45 | €45 | = | 0.0% |
| Current assets | 29/58 | €22,246 | €25,560 | +€3,313 | +14.9% |
| Amounts receivable within one year | 40/41 | €12,763 | €17,206 | +€4,443 | +34.8% |
| Trade receivables | 40 | €12,761 | €17,118 | +€4,356 | +34.1% |
| Other amounts receivable | 41 | €1 | €88 | +€87 | +6,891% |
| Cash at bank and in hand | 54/58 | €5,274 | €6,708 | +€1,434 | +27.2% |
| Deferred charges and accrued income | 490/1 | €4,209 | €1,645 | -€2,564 | -60.9% |
| Total equity and liabilities | 10/49 | €55,083 | €48,436 | -€6,647 | -12.1% |
| Equity | 10/15 | €3,608 | -€6,890 | -€10,498 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,939 | €14,939 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €14,939 | €14,939 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,931 | -€40,429 | -€10,498 | -35.1% |
| Amounts payable | 17/49 | €51,475 | €55,326 | +€3,851 | +7.5% |
| Amounts payable within one year | 42/48 | €51,475 | €55,326 | +€3,851 | +7.5% |
| Current portion of amounts payable after more than one year | 42 | €71 | €72 | +€1 | +0.8% |
| Trade debts | 44 | €8,458 | €96 | -€8,362 | -98.9% |
| Suppliers | 440/4 | €8,458 | €96 | -€8,362 | -98.9% |
| Taxes, remuneration and social security | 45 | €3,838 | €4,971 | +€1,133 | +29.5% |
| Taxes | 450/3 | €3,838 | €4,971 | +€1,133 | +29.5% |
| Other amounts payable | 47/48 | €39,108 | €50,187 | +€11,079 | +28.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,400 | €11,221 | -€1,180 | -9.5% |
| Other operating charges | 640/8 | €792 | €204 | -€588 | -74.2% |
| Gross operating margin | 9900 | -€16,572 | €1,143 | +€17,715 | |
| Operating profit (loss) | 9901 | -€29,764 | -€10,282 | +€19,483 | +65.5% |
| Financial income | 75/76B | €1 | €10 | +€9 | +910% |
| Recurring financial income | 75 | €1 | €10 | +€9 | +910% |
| Financial charges | 65/66B | €167 | €227 | +€59 | +35.5% |
| Recurring financial charges | 65 | €167 | €227 | +€59 | +35.5% |
| Profit (loss) for the period before taxes | 9903 | -€29,931 | -€10,498 | +€19,432 | +64.9% |
| Profit (loss) for the period | 9904 | -€29,931 | -€10,498 | +€19,432 | +64.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,931 | -€10,498 | +€19,432 | +64.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.