Moebius Partners: 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.
Moebius Partners
Largest movements
- Receivables within one year -€39,425
down €39,425 (-53.4%), from €73,835 to €34,410
of which Trade receivables: -€40,305
- Cash +€28,249
up €28,249 (+81.5%), from €34,667 to €62,916
mainly Net result for the year (+€72,970) and Receivables within one year (+€39,425)
- Tangible fixed assets +€7,038
up €7,038 (+71.2%), from €9,882 to €16,920
of which Furniture and vehicles: +€7,978
- Tax, wage and social debts -€7,865
down €7,865 (-42.2%), from €18,647 to €10,782
of which Taxes: -€7,865
- Profit (loss) carried forward +€2,970
up €2,970 (+59.3%), from €5,004 to €7,973
- Gross operating margin -€10,152
down €10,152 (-9.4%), from €107,624 to €97,472
- Taxes -€2,190
down €2,190 (-10.1%), from €21,661 to €19,471
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 | €127,511 | €123,400 | -€4,111 | -3.2% |
| Fixed assets | 21/28 | €9,882 | €16,920 | +€7,038 | +71.2% |
| Tangible fixed assets | 22/27 | €9,882 | €16,920 | +€7,038 | +71.2% |
| Plant, machinery and equipment | 23 | €1,094 | €394 | -€699 | -63.9% |
| Furniture and vehicles | 24 | €6,595 | €14,573 | +€7,978 | +121.0% |
| Other tangible fixed assets | 26 | €2,193 | €1,953 | -€240 | -11.0% |
| Current assets | 29/58 | €117,629 | €106,480 | -€11,149 | -9.5% |
| Amounts receivable within one year | 40/41 | €73,835 | €34,410 | -€39,425 | -53.4% |
| Trade receivables | 40 | €73,461 | €33,156 | -€40,305 | -54.9% |
| Other amounts receivable | 41 | €374 | €1,254 | +€880 | +235.2% |
| Cash at bank and in hand | 54/58 | €34,667 | €62,916 | +€28,249 | +81.5% |
| Deferred charges and accrued income | 490/1 | €9,127 | €9,155 | +€28 | +0.3% |
| Total equity and liabilities | 10/49 | €127,511 | €123,400 | -€4,111 | -3.2% |
| Equity | 10/15 | €25,464 | €28,433 | +€2,970 | +11.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,004 | €7,973 | +€2,970 | +59.3% |
| Amounts payable | 17/49 | €102,047 | €94,967 | -€7,081 | -6.9% |
| Amounts payable within one year | 42/48 | €102,047 | €94,967 | -€7,081 | -6.9% |
| Trade debts | 44 | €12,966 | €14,185 | +€1,219 | +9.4% |
| Suppliers | 440/4 | €12,966 | €14,185 | +€1,219 | +9.4% |
| Taxes, remuneration and social security | 45 | €18,647 | €10,782 | -€7,865 | -42.2% |
| Taxes | 450/3 | €16,647 | €8,782 | -€7,865 | -47.2% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €70,435 | €70,000 | -€435 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,525 | €3,397 | -€128 | -3.6% |
| Other operating charges | 640/8 | €387 | €493 | +€106 | +27.3% |
| Gross operating margin | 9900 | €107,624 | €97,472 | -€10,152 | -9.4% |
| Operating profit (loss) | 9901 | €103,711 | €93,582 | -€10,130 | -9.8% |
| Financial income | 75/76B | €12 | €34 | +€22 | +181.6% |
| Recurring financial income | 75 | €12 | €34 | +€22 | +181.6% |
| Financial charges | 65/66B | €853 | €1,175 | +€322 | +37.7% |
| Recurring financial charges | 65 | €853 | €1,175 | +€322 | +37.7% |
| Profit (loss) for the period before taxes | 9903 | €102,871 | €92,441 | -€10,430 | -10.1% |
| Income taxes | 67/77 | €21,661 | €19,471 | -€2,190 | -10.1% |
| Profit (loss) for the period | 9904 | €81,209 | €72,970 | -€8,240 | -10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €81,209 | €72,970 | -€8,240 | -10.1% |
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 10 October 2026 via checked.be.