MOEA CONSULTING: what changed
Two financial 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.
MOEA CONSULTING
Largest movements
- Tangible fixed assets +€9,802
up €9,802 (+3.3%), from €297,008 to €306,810
of which Plant, machinery and equipment: +€5,306
- Cash -€3,827
down €3,827 (-17.7%), from €21,570 to €17,742
mainly Investment in fixed assets (net) (-€16,152) and Debts after one year (-€11,667)
- Other debts +€15,481
up €15,481 (+23.5%), from €65,794 to €81,275
- Debts after one year -€11,667
down €11,667 (-4.4%), from €266,550 to €254,883
- Profit (loss) carried forward +€8,176
up €8,176 (+24.9%), from -€32,804 to -€24,628
- Trade debts -€5,755
no longer reported in 2025 (was €5,755)
- Gross operating margin +€21,039
up €21,039 (+297%), from €7,095 to €28,134
- Depreciation -€6,583
down €6,583 (-50.9%), from €12,933 to €6,350
- Taxes +€714
new in 2025: €714
- Financial charges -€428
down €428 (-4.2%), from €10,305 to €9,877
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.
Derived cash bridge
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 | €318,978 | €324,552 | +€5,574 | +1.7% |
| Fixed assets | 21/28 | €297,008 | €306,810 | +€9,802 | +3.3% |
| Tangible fixed assets | 22/27 | €297,008 | €306,810 | +€9,802 | +3.3% |
| Land and buildings | 22 | €280,682 | €282,982 | +€2,300 | +0.8% |
| Plant, machinery and equipment | 23 | €6,417 | €11,723 | +€5,306 | +82.7% |
| Furniture and vehicles | 24 | €9,910 | €12,105 | +€2,195 | +22.2% |
| Current assets | 29/58 | €21,970 | €17,742 | -€4,227 | -19.2% |
| Cash at bank and in hand | 54/58 | €21,570 | €17,742 | -€3,827 | -17.7% |
| Deferred charges and accrued income | 490/1 | €400 | - | -€400 | |
| Total equity and liabilities | 10/49 | €318,978 | €324,552 | +€5,574 | +1.7% |
| Equity | 10/15 | -€32,704 | -€24,528 | +€8,176 | +25.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,804 | -€24,628 | +€8,176 | +24.9% |
| Amounts payable | 17/49 | €351,682 | €349,080 | -€2,602 | -0.7% |
| Amounts payable after more than one year | 17 | €266,550 | €254,883 | -€11,667 | -4.4% |
| Financial debts | 170/4 | €266,550 | €254,883 | -€11,667 | -4.4% |
| Amounts payable within one year | 42/48 | €84,648 | €94,197 | +€9,549 | +11.3% |
| Current portion of amounts payable after more than one year | 42 | €11,256 | €11,667 | +€411 | +3.6% |
| Trade debts | 44 | €5,755 | - | -€5,755 | |
| Suppliers | 440/4 | €5,755 | - | -€5,755 | |
| Taxes, remuneration and social security | 45 | €1,843 | €1,255 | -€588 | -31.9% |
| Taxes | 450/3 | €1,843 | €1,255 | -€588 | -31.9% |
| Other amounts payable | 47/48 | €65,794 | €81,275 | +€15,481 | +23.5% |
| Accrued charges and deferred income | 492/3 | €484 | - | -€484 | |
| Non-recurring operating income | 76A | - | €19,197 | +€19,197 | |
| Remuneration, social security and pensions | 62 | €438 | €460 | +€21 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,933 | €6,350 | -€6,583 | -50.9% |
| Other operating charges | 640/8 | €2,582 | €2,557 | -€24 | -0.9% |
| Gross operating margin | 9900 | €7,095 | €28,134 | +€21,039 | +297% |
| Operating profit (loss) | 9901 | -€8,858 | €18,767 | +€27,625 | |
| Financial charges | 65/66B | €10,305 | €9,877 | -€428 | -4.2% |
| Recurring financial charges | 65 | €10,305 | €9,877 | -€428 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | -€19,163 | €8,890 | +€28,053 | |
| Income taxes | 67/77 | - | €714 | +€714 | |
| Profit (loss) for the period | 9904 | -€19,163 | €8,176 | +€27,339 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,163 | €8,176 | +€27,339 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.