MOENS LISA: what changed
Two fiscal 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 LISA
Largest movements
- Receivables within one year +€21,792
up €21,792 (+422.5%), from €5,158 to €26,950
of which Trade receivables: +€16,377
- Tangible fixed assets +€4,642
new in 2025: €4,642
- Cash +€3,471
up €3,471 (+34.8%), from €9,987 to €13,458
mainly Net result for the year (+€22,433) and Contributions, distributions and other (+€3,000)
- Deferred charges and accrued income -€1,428
down €1,428 (-19.7%), from €7,264 to €5,836
- Reserves +€22,433
up €22,433 (+171.2%), from €13,105 to €35,539
- Contributions +€3,000
new in 2025: €3,000
- Other debts +€2,405
up €2,405 (+28.0%), from €8,602 to €11,008
- Trade debts +€651
new in 2025: €651
- Gross operating margin +€10,501
up €10,501 (+54.0%), from €19,430 to €29,931
- Taxes +€3,103
up €3,103 (+89.1%), from €3,482 to €6,584
- Depreciation -€2,266
down €2,266 (-80.9%), from €2,802 to €536
- Financial charges +€337
up €337 (+822.9%), from €41 to €378
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 | €22,409 | €50,886 | +€28,478 | +127.1% |
| Fixed assets | 21/28 | - | €4,642 | +€4,642 | |
| Tangible fixed assets | 22/27 | - | €4,642 | +€4,642 | |
| Plant, machinery and equipment | 23 | - | €4,642 | +€4,642 | |
| Current assets | 29/58 | €22,409 | €46,244 | +€23,836 | +106.4% |
| Amounts receivable within one year | 40/41 | €5,158 | €26,950 | +€21,792 | +422.5% |
| Trade receivables | 40 | €3,640 | €20,016 | +€16,377 | +450.0% |
| Other amounts receivable | 41 | €1,518 | €6,934 | +€5,416 | +356.7% |
| Cash at bank and in hand | 54/58 | €9,987 | €13,458 | +€3,471 | +34.8% |
| Deferred charges and accrued income | 490/1 | €7,264 | €5,836 | -€1,428 | -19.7% |
| Total equity and liabilities | 10/49 | €22,409 | €50,886 | +€28,478 | +127.1% |
| Equity | 10/15 | €13,105 | €38,539 | +€25,433 | +194.1% |
| Contributions | 10/11 | - | €3,000 | +€3,000 | |
| Reserves | 13 | €13,105 | €35,539 | +€22,433 | +171.2% |
| Distributable reserves | 133 | €13,105 | €35,539 | +€22,433 | +171.2% |
| Amounts payable | 17/49 | €9,303 | €12,348 | +€3,044 | +32.7% |
| Amounts payable within one year | 42/48 | €8,602 | €11,659 | +€3,056 | +35.5% |
| Trade debts | 44 | - | €651 | +€651 | |
| Suppliers | 440/4 | - | €651 | +€651 | |
| Other amounts payable | 47/48 | €8,602 | €11,008 | +€2,405 | +28.0% |
| Accrued charges and deferred income | 492/3 | €701 | €689 | -€12 | -1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,802 | €536 | -€2,266 | -80.9% |
| Gross operating margin | 9900 | €19,430 | €29,931 | +€10,501 | +54.0% |
| Operating profit (loss) | 9901 | €16,628 | €29,395 | +€12,766 | +76.8% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €41 | €378 | +€337 | +822.9% |
| Recurring financial charges | 65 | €41 | €378 | +€337 | +822.9% |
| Profit (loss) for the period before taxes | 9903 | €16,587 | €29,018 | +€12,430 | +74.9% |
| Income taxes | 67/77 | €3,482 | €6,584 | +€3,103 | +89.1% |
| Profit (loss) for the period | 9904 | €13,105 | €22,433 | +€9,328 | +71.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,105 | €22,433 | +€9,328 | +71.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.