MOENS BEHEER: 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.
MOENS BEHEER
Largest movements
- Current investments +€50,817
up €50,817 (+9.6%), from €530,098 to €580,915
- Receivables within one year -€15,669
down €15,669 (-98.3%), from €15,940 to €271
of which Trade receivables: -€15,858
- Reserves +€59,389
up €59,389 (+10.8%), from €547,905 to €607,294
- Tax, wage and social debts -€19,563
down €19,563 (-70.0%), from €27,960 to €8,397
- Financial income +€11,062
up €11,062 (+64.2%), from €17,225 to €28,288
- Gross operating margin +€10,027
up €10,027 (+16.2%), from €61,996 to €72,023
- Taxes +€6,915
up €6,915 (+29.9%), from €23,147 to €30,062
- Financial charges -€1,483
down €1,483 (-44.3%), from €3,351 to €1,868
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 | €611,097 | €644,906 | +€33,809 | +5.5% |
| Fixed assets | 21/28 | €7,444 | €3,600 | -€3,844 | -51.6% |
| Tangible fixed assets | 22/27 | €7,444 | €3,600 | -€3,844 | -51.6% |
| Plant, machinery and equipment | 23 | €1,618 | €696 | -€922 | -57.0% |
| Furniture and vehicles | 24 | €5,826 | €2,903 | -€2,923 | -50.2% |
| Current assets | 29/58 | €603,653 | €641,306 | +€37,653 | +6.2% |
| Amounts receivable within one year | 40/41 | €15,940 | €271 | -€15,669 | -98.3% |
| Trade receivables | 40 | €15,940 | €82 | -€15,858 | -99.5% |
| Other amounts receivable | 41 | - | €189 | +€189 | |
| Current investments | 50/53 | €530,098 | €580,915 | +€50,817 | +9.6% |
| Cash at bank and in hand | 54/58 | €56,328 | €58,906 | +€2,578 | +4.6% |
| Deferred charges and accrued income | 490/1 | €1,287 | €1,215 | -€72 | -5.6% |
| Total equity and liabilities | 10/49 | €611,097 | €644,906 | +€33,809 | +5.5% |
| Equity | 10/15 | €569,495 | €628,884 | +€59,389 | +10.4% |
| Contributions | 10/11 | €21,590 | €21,590 | = | 0.0% |
| Reserves | 13 | €547,905 | €607,294 | +€59,389 | +10.8% |
| Distributable reserves | 133 | €547,905 | €607,294 | +€59,389 | +10.8% |
| Amounts payable | 17/49 | €41,602 | €16,022 | -€25,580 | -61.5% |
| Amounts payable within one year | 42/48 | €41,602 | €16,022 | -€25,580 | -61.5% |
| Current portion of amounts payable after more than one year | 42 | €4,999 | - | -€4,999 | |
| Taxes, remuneration and social security | 45 | €27,960 | €8,397 | -€19,563 | -70.0% |
| Taxes | 450/3 | €27,960 | €8,397 | -€19,563 | -70.0% |
| Other amounts payable | 47/48 | €8,643 | €7,625 | -€1,017 | -11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,151 | €6,896 | -€254 | -3.6% |
| Other operating charges | 640/8 | €2,701 | €2,095 | -€606 | -22.4% |
| Gross operating margin | 9900 | €61,996 | €72,023 | +€10,027 | +16.2% |
| Operating profit (loss) | 9901 | €52,144 | €63,032 | +€10,888 | +20.9% |
| Financial income | 75/76B | €17,225 | €28,288 | +€11,062 | +64.2% |
| Recurring financial income | 75 | €17,225 | €28,288 | +€11,062 | +64.2% |
| Financial charges | 65/66B | €3,351 | €1,868 | -€1,483 | -44.3% |
| Recurring financial charges | 65 | €3,351 | €1,868 | -€1,483 | -44.3% |
| Profit (loss) for the period before taxes | 9903 | €66,018 | €89,451 | +€23,433 | +35.5% |
| Income taxes | 67/77 | €23,147 | €30,062 | +€6,915 | +29.9% |
| Profit (loss) for the period | 9904 | €42,872 | €59,389 | +€16,518 | +38.5% |
| Profit (loss) for the period to be appropriated | 9905 | €42,872 | €59,389 | +€16,518 | +38.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.