MOENS ENGINEERING: 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 ENGINEERING
Largest movements
- Cash -€20,391
down €20,391 (-12.2%), from €167,348 to €146,957
mainly Contributions, distributions and other (-€74,000) and Other debts (-€16,000)
- Other debts -€16,000
down €16,000 (-17.8%), from €90,000 to €74,000
- Reserves -€6,924
down €6,924 (-49.9%), from €13,864 to €6,940
of which Distributable reserves: -€6,924
- Tax, wage and social debts +€1,686
up €1,686 (+1,293%), from €130 to €1,817
- Gross operating margin -€31,144
down €31,144 (-25.6%), from €121,540 to €90,396
- Taxes -€7,843
down €7,843 (-25.1%), from €31,236 to €23,393
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €168,551 | €147,538 | -€21,013 | -12.5% |
| Fixed assets | 21/28 | €456 | €50 | -€407 | -89.1% |
| Tangible fixed assets | 22/27 | €407 | €0 | -€407 | -100% |
| Plant, machinery and equipment | 23 | €407 | €0 | -€407 | -100% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €168,094 | €147,489 | -€20,606 | -12.3% |
| Amounts receivable within one year | 40/41 | €747 | €531 | -€215 | -28.8% |
| Other amounts receivable | 41 | €747 | €531 | -€215 | -28.8% |
| Cash at bank and in hand | 54/58 | €167,348 | €146,957 | -€20,391 | -12.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €168,551 | €147,538 | -€21,013 | -12.5% |
| Equity | 10/15 | €75,864 | €68,940 | -€6,924 | -9.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €13,864 | €6,940 | -€6,924 | -49.9% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €7,664 | €740 | -€6,924 | -90.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €92,687 | €78,598 | -€14,089 | -15.2% |
| Amounts payable within one year | 42/48 | €90,937 | €76,848 | -€14,089 | -15.5% |
| Trade debts | 44 | €807 | €1,032 | +€225 | +27.9% |
| Suppliers | 440/4 | €807 | €1,032 | +€225 | +27.9% |
| Taxes, remuneration and social security | 45 | €130 | €1,817 | +€1,686 | +1,293% |
| Taxes | 450/3 | €130 | €1,817 | +€1,686 | +1,293% |
| Other amounts payable | 47/48 | €90,000 | €74,000 | -€16,000 | -17.8% |
| Accrued charges and deferred income | 492/3 | €1,750 | €1,750 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €765 | €407 | -€358 | -46.8% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €121,540 | €90,396 | -€31,144 | -25.6% |
| Operating profit (loss) | 9901 | €120,247 | €89,446 | -€30,802 | -25.6% |
| Financial income | 75/76B | €1,397 | €1,195 | -€202 | -14.5% |
| Recurring financial income | 75 | €1,397 | €1,195 | -€202 | -14.5% |
| Financial charges | 65/66B | €181 | €171 | -€10 | -5.4% |
| Recurring financial charges | 65 | €181 | €171 | -€10 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €121,463 | €90,469 | -€30,994 | -25.5% |
| Income taxes | 67/77 | €31,236 | €23,393 | -€7,843 | -25.1% |
| Profit (loss) for the period | 9904 | €90,227 | €67,076 | -€23,151 | -25.7% |
| Profit (loss) for the period to be appropriated | 9905 | €90,227 | €67,076 | -€23,151 | -25.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.