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
- Tangible fixed assets +€82,927
up €82,927 (+6.7%), from €1.2m to €1.3m
of which Land and buildings: +€81,067
- Cash -€33,328
down €33,328 (-65.4%), from €50,950 to €17,622
mainly Investment in fixed assets (net) (-€129,941) and Receivables within one year (-€18,740)
- Receivables within one year +€18,740
up €18,740 (+16.9%), from €110,668 to €129,408
of which Trade receivables: +€15,120
- Other debts +€115,945
up €115,945 (+20.2%), from €572,882 to €688,827
- Trade debts -€17,986
down €17,986 (-48.7%), from €36,921 to €18,935
- Gross operating margin -€58,409
down €58,409 (-63.8%), from €91,593 to €33,184
- Staff costs -€11,478
no longer reported in 2025 (was €11,478)
- Taxes -€10,243
no longer reported in 2025 (was €10,243)
- Other operating charges -€1,954
down €1,954 (-59.8%), from €3,266 to €1,311
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 | €1,408,884 | €1,477,222 | +€68,338 | +4.9% |
| Fixed assets | 21/28 | €1,243,441 | €1,326,368 | +€82,927 | +6.7% |
| Tangible fixed assets | 22/27 | €1,243,441 | €1,326,368 | +€82,927 | +6.7% |
| Land and buildings | 22 | €1,236,033 | €1,317,100 | +€81,067 | +6.6% |
| Plant, machinery and equipment | 23 | €7,408 | €8,442 | +€1,035 | +14.0% |
| Furniture and vehicles | 24 | €0 | €825 | +€825 | |
| Current assets | 29/58 | €165,443 | €150,854 | -€14,589 | -8.8% |
| Stocks and contracts in progress | 3 | €3,751 | €2,863 | -€887 | -23.7% |
| Stocks | 30/36 | €3,751 | €2,863 | -€887 | -23.7% |
| Amounts receivable within one year | 40/41 | €110,668 | €129,408 | +€18,740 | +16.9% |
| Trade receivables | 40 | €75,377 | €90,497 | +€15,120 | +20.1% |
| Other amounts receivable | 41 | €35,291 | €38,911 | +€3,620 | +10.3% |
| Cash at bank and in hand | 54/58 | €50,950 | €17,622 | -€33,328 | -65.4% |
| Deferred charges and accrued income | 490/1 | €74 | €961 | +€886 | +1,192% |
| Total equity and liabilities | 10/49 | €1,408,884 | €1,477,222 | +€68,338 | +4.9% |
| Equity | 10/15 | €298,158 | €283,928 | -€14,230 | -4.8% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €146,509 | €144,104 | -€2,405 | -1.6% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €75,359 | €72,954 | -€2,405 | -3.2% |
| Distributable reserves | 133 | €65,000 | €65,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,149 | €78,325 | -€11,825 | -13.1% |
| Provisions and deferred taxes | 16 | €25,120 | €24,318 | -€802 | -3.2% |
| Deferred taxes | 168 | €25,120 | €24,318 | -€802 | -3.2% |
| Amounts payable | 17/49 | €1,085,606 | €1,168,975 | +€83,369 | +7.7% |
| Amounts payable after more than one year | 17 | €450,000 | €450,000 | = | 0.0% |
| Financial debts | 170/4 | €450,000 | €450,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €632,702 | €718,006 | +€85,304 | +13.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €36,921 | €18,935 | -€17,986 | -48.7% |
| Suppliers | 440/4 | €36,921 | €18,935 | -€17,986 | -48.7% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €22,899 | €10,243 | -€12,655 | -55.3% |
| Taxes | 450/3 | €22,899 | €10,243 | -€12,655 | -55.3% |
| Other amounts payable | 47/48 | €572,882 | €688,827 | +€115,945 | +20.2% |
| Accrued charges and deferred income | 492/3 | €2,904 | €970 | -€1,935 | -66.6% |
| Remuneration, social security and pensions | 62 | €11,478 | - | -€11,478 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,848 | €47,014 | +€166 | +0.4% |
| Other operating charges | 640/8 | €3,266 | €1,311 | -€1,954 | -59.8% |
| Gross operating margin | 9900 | €91,593 | €33,184 | -€58,409 | -63.8% |
| Operating profit (loss) | 9901 | €30,001 | -€15,142 | -€45,143 | |
| Financial income | 75/76B | €1 | €185 | +€184 | +18,982% |
| Recurring financial income | 75 | €1 | €185 | +€184 | +18,982% |
| Financial charges | 65/66B | €164 | €75 | -€89 | -54.3% |
| Recurring financial charges | 65 | €164 | €75 | -€89 | -54.3% |
| Profit (loss) for the period before taxes | 9903 | €29,838 | -€15,032 | -€44,870 | |
| Transfer from deferred taxes | 780 | €802 | €802 | = | 0.0% |
| Income taxes | 67/77 | €10,243 | - | -€10,243 | |
| Profit (loss) for the period | 9904 | €20,396 | -€14,230 | -€34,626 | |
| Transfer from tax-exempt reserves | 789 | €2,405 | €2,405 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,801 | -€11,825 | -€34,626 |
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.