MOENS CLIO: 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 CLIO
Largest movements
- Tangible fixed assets -€1,754
down €1,754 (-32.5%), from €5,389 to €3,635
of which Plant, machinery and equipment: -€1,226
- Cash -€889
down €889 (-26.2%), from €3,388 to €2,499
mainly Tax, wage and social debts (-€4,950) and Deferred charges and accrued income (-€186)
- Tax, wage and social debts -€4,950
down €4,950 (-95.8%), from €5,168 to €218
- Profit (loss) carried forward +€1,199
up €1,199 (+9.6%), from -€12,480 to -€11,281
- Trade debts +€1,035
up €1,035 (+60.5%), from €1,712 to €2,747
- Gross operating margin +€8,695
up €8,695, from -€4,901 to €3,794
- Staff costs -€1,203
down €1,203 (-72.6%), from €1,657 to €455
- Depreciation -€1,083
down €1,083 (-38.2%), from €2,837 to €1,754
- Financial income -€734
down €734 (-34.1%), from €2,152 to €1,418
- Other operating charges +€400
up €400 (+39.0%), from €1,026 to €1,425
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 | €38,400 | €35,684 | -€2,716 | -7.1% |
| Fixed assets | 21/28 | €5,389 | €3,635 | -€1,754 | -32.5% |
| Tangible fixed assets | 22/27 | €5,389 | €3,635 | -€1,754 | -32.5% |
| Plant, machinery and equipment | 23 | €4,333 | €3,107 | -€1,226 | -28.3% |
| Furniture and vehicles | 24 | €1,056 | €528 | -€528 | -50.0% |
| Current assets | 29/58 | €33,011 | €32,049 | -€962 | -2.9% |
| Stocks and contracts in progress | 3 | €1,250 | €1,071 | -€179 | -14.3% |
| Stocks | 30/36 | €1,250 | €1,071 | -€179 | -14.3% |
| Amounts receivable within one year | 40/41 | €28,373 | €28,293 | -€80 | -0.3% |
| Trade receivables | 40 | - | €3,067 | +€3,067 | |
| Other amounts receivable | 41 | €28,373 | €25,226 | -€3,147 | -11.1% |
| Cash at bank and in hand | 54/58 | €3,388 | €2,499 | -€889 | -26.2% |
| Deferred charges and accrued income | 490/1 | - | €186 | +€186 | |
| Total equity and liabilities | 10/49 | €38,400 | €35,684 | -€2,716 | -7.1% |
| Equity | 10/15 | €31,520 | €32,719 | +€1,199 | +3.8% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €4,000 | €4,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,480 | -€11,281 | +€1,199 | +9.6% |
| Amounts payable | 17/49 | €6,880 | €2,965 | -€3,915 | -56.9% |
| Amounts payable within one year | 42/48 | €6,880 | €2,965 | -€3,915 | -56.9% |
| Trade debts | 44 | €1,712 | €2,747 | +€1,035 | +60.5% |
| Suppliers | 440/4 | €1,712 | €2,747 | +€1,035 | +60.5% |
| Taxes, remuneration and social security | 45 | €5,168 | €218 | -€4,950 | -95.8% |
| Taxes | 450/3 | €5,168 | €218 | -€4,950 | -95.8% |
| Remuneration, social security and pensions | 62 | €1,657 | €455 | -€1,203 | -72.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,837 | €1,754 | -€1,083 | -38.2% |
| Other operating charges | 640/8 | €1,026 | €1,425 | +€400 | +39.0% |
| Gross operating margin | 9900 | -€4,901 | €3,794 | +€8,695 | |
| Operating profit (loss) | 9901 | -€10,420 | €160 | +€10,581 | |
| Financial income | 75/76B | €2,152 | €1,418 | -€734 | -34.1% |
| Recurring financial income | 75 | €2,152 | €1,418 | -€734 | -34.1% |
| Financial charges | 65/66B | €84 | €379 | +€295 | +353% |
| Recurring financial charges | 65 | €84 | €379 | +€295 | +353% |
| Profit (loss) for the period before taxes | 9903 | -€8,352 | €1,199 | +€9,552 | |
| Income taxes | 67/77 | €218 | - | -€218 | |
| Profit (loss) for the period | 9904 | -€8,571 | €1,199 | +€9,770 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,571 | €1,199 | +€9,770 |
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 26 October 2026 via checked.be.