MOENSJOT: 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.
MOENSJOT
Largest movements
- Tangible fixed assets +€14,601
up €14,601 (+368.0%), from €3,968 to €18,569
- Receivables within one year -€7,883
down €7,883 (-9.5%), from €82,595 to €74,713
of which Other amounts receivable: -€7,883
- Cash +€4,557
up €4,557 (+2.7%), from €169,685 to €174,242
mainly Net result for the year (+€38,289) and Receivables within one year (+€7,883)
- Reserves +€10,106
up €10,106 (+4.3%), from €233,985 to €244,090
of which Distributable reserves: +€10,106
- Gross operating margin +€12,155
up €12,155 (+27.2%), from €44,700 to €56,855
- Depreciation +€2,634
up €2,634 (+124.0%), from €2,124 to €4,758
- Taxes +€1,470
up €1,470 (+10.7%), from €13,745 to €15,215
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €256,864 | €268,061 | +€11,196 | +4.4% |
| Fixed assets | 21/28 | €3,968 | €18,569 | +€14,601 | +368.0% |
| Tangible fixed assets | 22/27 | €3,968 | €18,569 | +€14,601 | +368.0% |
| Furniture and vehicles | 24 | €3,968 | €18,569 | +€14,601 | +368.0% |
| Current assets | 29/58 | €252,897 | €249,492 | -€3,405 | -1.3% |
| Amounts receivable within one year | 40/41 | €82,595 | €74,713 | -€7,883 | -9.5% |
| Trade receivables | 40 | €13,310 | €13,310 | = | 0.0% |
| Other amounts receivable | 41 | €69,285 | €61,403 | -€7,883 | -11.4% |
| Cash at bank and in hand | 54/58 | €169,685 | €174,242 | +€4,557 | +2.7% |
| Deferred charges and accrued income | 490/1 | €616 | €537 | -€79 | -12.8% |
| Total equity and liabilities | 10/49 | €256,864 | €268,061 | +€11,196 | +4.4% |
| Equity | 10/15 | €240,185 | €250,290 | +€10,106 | +4.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €233,985 | €244,090 | +€10,106 | +4.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €232,125 | €242,230 | +€10,106 | +4.4% |
| Amounts payable | 17/49 | €16,680 | €17,770 | +€1,090 | +6.5% |
| Amounts payable within one year | 42/48 | €16,680 | €17,770 | +€1,090 | +6.5% |
| Trade debts | 44 | €569 | €357 | -€212 | -37.3% |
| Suppliers | 440/4 | €569 | €357 | -€212 | -37.3% |
| Taxes, remuneration and social security | 45 | €16,111 | €17,413 | +€1,302 | +8.1% |
| Taxes | 450/3 | €16,111 | €17,413 | +€1,302 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,124 | €4,758 | +€2,634 | +124.0% |
| Other operating charges | 640/8 | €2,117 | €1,882 | -€235 | -11.1% |
| Gross operating margin | 9900 | €44,700 | €56,855 | +€12,155 | +27.2% |
| Operating profit (loss) | 9901 | €40,459 | €50,214 | +€9,755 | +24.1% |
| Financial income | 75/76B | €3,890 | €3,608 | -€281 | -7.2% |
| Recurring financial income | 75 | €3,890 | €3,608 | -€281 | -7.2% |
| Financial charges | 65/66B | €476 | €318 | -€158 | -33.2% |
| Recurring financial charges | 65 | €476 | €318 | -€158 | -33.2% |
| Profit (loss) for the period before taxes | 9903 | €43,873 | €53,505 | +€9,632 | +22.0% |
| Income taxes | 67/77 | €13,745 | €15,215 | +€1,470 | +10.7% |
| Profit (loss) for the period | 9904 | €30,128 | €38,289 | +€8,162 | +27.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,128 | €38,289 | +€8,162 | +27.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.