MOEREMANS JAN: 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.
MOEREMANS JAN
Largest movements
- Receivables within one year -€11,558
down €11,558 (-34.2%), from €33,772 to €22,215
of which Other amounts receivable: -€14,244
- Cash -€10,328
down €10,328 (-23.0%), from €44,913 to €34,584
mainly Other debts (-€29,212) and Contributions, distributions and other (-€26,834)
- Other debts -€29,212
no longer reported in 2025 (was €29,212)
- Tax, wage and social debts +€4,028
up €4,028 (+87.2%), from €4,620 to €8,648
- Profit (loss) carried forward +€3,549
up €3,549 (+14.2%), from €24,974 to €28,523
- Reserves -€1,860
no longer reported in 2025 (was €1,860)
- Trade debts +€1,060
up €1,060 (+1,282%), from €83 to €1,143
- Gross operating margin -€31,892
down €31,892 (-45.7%), from €69,848 to €37,956
- Taxes -€6,445
down €6,445 (-47.4%), from €13,589 to €7,144
- Financial charges +€881
up €881 (+2,199%), from €40 to €921
- Depreciation -€879
down €879 (-61.5%), from €1,428 to €549
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 | €79,348 | €56,913 | -€22,435 | -28.3% |
| Fixed assets | 21/28 | €663 | €114 | -€549 | -82.8% |
| Tangible fixed assets | 22/27 | €663 | €114 | -€549 | -82.8% |
| Furniture and vehicles | 24 | €663 | €114 | -€549 | -82.8% |
| Current assets | 29/58 | €78,685 | €56,799 | -€21,886 | -27.8% |
| Amounts receivable within one year | 40/41 | €33,772 | €22,215 | -€11,558 | -34.2% |
| Trade receivables | 40 | €11,969 | €14,655 | +€2,686 | +22.4% |
| Other amounts receivable | 41 | €21,804 | €7,560 | -€14,244 | -65.3% |
| Cash at bank and in hand | 54/58 | €44,913 | €34,584 | -€10,328 | -23.0% |
| Total equity and liabilities | 10/49 | €79,348 | €56,913 | -€22,435 | -28.3% |
| Equity | 10/15 | €45,434 | €47,123 | +€1,689 | +3.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €24,974 | €28,523 | +€3,549 | +14.2% |
| Amounts payable | 17/49 | €33,915 | €9,790 | -€24,124 | -71.1% |
| Amounts payable within one year | 42/48 | €33,915 | €9,790 | -€24,124 | -71.1% |
| Trade debts | 44 | €83 | €1,143 | +€1,060 | +1,282% |
| Suppliers | 440/4 | €83 | €1,143 | +€1,060 | +1,282% |
| Taxes, remuneration and social security | 45 | €4,620 | €8,648 | +€4,028 | +87.2% |
| Taxes | 450/3 | €4,620 | €8,648 | +€4,028 | +87.2% |
| Other amounts payable | 47/48 | €29,212 | - | -€29,212 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,428 | €549 | -€879 | -61.5% |
| Other operating charges | 640/8 | €1,180 | €1,338 | +€158 | +13.4% |
| Gross operating margin | 9900 | €69,848 | €37,956 | -€31,892 | -45.7% |
| Operating profit (loss) | 9901 | €67,239 | €36,069 | -€31,171 | -46.4% |
| Financial income | 75/76B | €576 | €519 | -€57 | -9.8% |
| Recurring financial income | 75 | €576 | €519 | -€57 | -9.8% |
| Financial charges | 65/66B | €40 | €921 | +€881 | +2,199% |
| Recurring financial charges | 65 | €40 | €921 | +€881 | +2,199% |
| Profit (loss) for the period before taxes | 9903 | €67,775 | €35,667 | -€32,108 | -47.4% |
| Income taxes | 67/77 | €13,589 | €7,144 | -€6,445 | -47.4% |
| Profit (loss) for the period | 9904 | €54,186 | €28,523 | -€25,663 | -47.4% |
| Profit (loss) for the period to be appropriated | 9905 | €54,186 | €28,523 | -€25,663 | -47.4% |
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 22 October 2026 via checked.be.