Moens 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.
Moens Consulting
Largest movements
- Cash +€25,730
up €25,730 (+76.1%), from €33,824 to €59,554
mainly Net result for the year (+€18,316) and Tax, wage and social debts (+€5,388)
- Receivables within one year -€3,671
down €3,671 (-15.3%), from €24,071 to €20,399
of which Trade receivables: -€4,090
- Deferred charges and accrued income -€1,308
down €1,308 (-81.6%), from €1,604 to €296
- Tangible fixed assets +€1,207
up €1,207 (+62.3%), from €1,939 to €3,146
- Profit (loss) carried forward +€18,316
new in 2025: €18,316
- Tax, wage and social debts +€5,388
up €5,388 (+4,430%), from €122 to €5,510
- Accrued charges and deferred income -€2,085
down €2,085 (-100%), from €2,085 to €0
- Taxes -€1,943
down €1,943 (-30.3%), from €6,419 to €4,476
- Financial charges -€1,534
down €1,534 (-48.9%), from €3,140 to €1,606
- Other operating charges +€663
up €663 (+108%), from €615 to €1,278
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 | €61,787 | €83,745 | +€21,958 | +35.5% |
| Fixed assets | 21/28 | €2,289 | €3,496 | +€1,207 | +52.7% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €1,939 | €3,146 | +€1,207 | +62.3% |
| Furniture and vehicles | 24 | €1,939 | €3,146 | +€1,207 | +62.3% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €59,498 | €80,249 | +€20,750 | +34.9% |
| Amounts receivable within one year | 40/41 | €24,071 | €20,399 | -€3,671 | -15.3% |
| Trade receivables | 40 | €23,352 | €19,262 | -€4,090 | -17.5% |
| Other amounts receivable | 41 | €718 | €1,137 | +€419 | +58.3% |
| Cash at bank and in hand | 54/58 | €33,824 | €59,554 | +€25,730 | +76.1% |
| Deferred charges and accrued income | 490/1 | €1,604 | €296 | -€1,308 | -81.6% |
| Total equity and liabilities | 10/49 | €61,787 | €83,745 | +€21,958 | +35.5% |
| Equity | 10/15 | €56,253 | €74,569 | +€18,316 | +32.6% |
| Reserves | 13 | €56,253 | €56,253 | = | 0.0% |
| Distributable reserves | 133 | €56,253 | €56,253 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €18,316 | +€18,316 | |
| Amounts payable | 17/49 | €5,535 | €9,176 | +€3,641 | +65.8% |
| Amounts payable within one year | 42/48 | €3,450 | €9,176 | +€5,726 | +166% |
| Trade debts | 44 | €2,554 | €2,907 | +€353 | +13.8% |
| Suppliers | 440/4 | €2,554 | €2,907 | +€353 | +13.8% |
| Taxes, remuneration and social security | 45 | €122 | €5,510 | +€5,388 | +4,430% |
| Taxes | 450/3 | €122 | €5,510 | +€5,388 | +4,430% |
| Other amounts payable | 47/48 | €774 | €759 | -€15 | -2.0% |
| Accrued charges and deferred income | 492/3 | €2,085 | €0 | -€2,085 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,308 | €1,522 | +€214 | +16.4% |
| Other operating charges | 640/8 | €615 | €1,278 | +€663 | +108% |
| Gross operating margin | 9900 | €27,353 | €27,180 | -€173 | -0.6% |
| Operating profit (loss) | 9901 | €25,430 | €24,380 | -€1,050 | -4.1% |
| Financial income | 75/76B | - | €18 | +€18 | |
| Recurring financial income | 75 | - | €18 | +€18 | |
| Financial charges | 65/66B | €3,140 | €1,606 | -€1,534 | -48.9% |
| Recurring financial charges | 65 | €3,140 | €1,606 | -€1,534 | -48.9% |
| Profit (loss) for the period before taxes | 9903 | €22,290 | €22,792 | +€502 | +2.3% |
| Income taxes | 67/77 | €6,419 | €4,476 | -€1,943 | -30.3% |
| Profit (loss) for the period | 9904 | €15,871 | €18,316 | +€2,446 | +15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,871 | €18,316 | +€2,446 | +15.4% |
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 15 October 2026 via checked.be.