Moeriki: 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.
Moeriki
Largest movements
- Cash -€2,722
down €2,722 (-5.7%), from €47,705 to €44,983
mainly Other debts (-€35,998) and Investment in fixed assets (net) (-€3,661)
- Tangible fixed assets +€2,309
up €2,309 (+381.0%), from €606 to €2,915
of which Furniture and vehicles: +€2,347
- Receivables within one year -€993
down €993 (-8.3%), from €12,015 to €11,022
of which Trade receivables: -€1,508
- Profit (loss) carried forward +€36,301
new in 2025: €36,301
- Other debts -€35,998
down €35,998 (-96.1%), from €37,477 to €1,480
- Tax, wage and social debts -€1,806
down €1,806 (-44.8%), from €4,028 to €2,222
- Gross operating margin +€4,264
up €4,264 (+9.7%), from €44,035 to €48,298
- Depreciation -€1,124
down €1,124 (-45.4%), from €2,476 to €1,352
- Taxes +€1,108
up €1,108 (+12.4%), from €8,952 to €10,060
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 | €60,921 | €59,836 | -€1,085 | -1.8% |
| Fixed assets | 21/28 | €606 | €2,915 | +€2,309 | +381.0% |
| Tangible fixed assets | 22/27 | €606 | €2,915 | +€2,309 | +381.0% |
| Plant, machinery and equipment | 23 | €39 | - | -€39 | |
| Furniture and vehicles | 24 | €567 | €2,915 | +€2,347 | +413.8% |
| Current assets | 29/58 | €60,315 | €56,921 | -€3,393 | -5.6% |
| Amounts receivable within one year | 40/41 | €12,015 | €11,022 | -€993 | -8.3% |
| Trade receivables | 40 | €11,992 | €10,484 | -€1,508 | -12.6% |
| Other amounts receivable | 41 | €22 | €537 | +€515 | +2295.1% |
| Cash at bank and in hand | 54/58 | €47,705 | €44,983 | -€2,722 | -5.7% |
| Deferred charges and accrued income | 490/1 | €596 | €917 | +€321 | +54.0% |
| Total equity and liabilities | 10/49 | €60,921 | €59,836 | -€1,085 | -1.8% |
| Equity | 10/15 | €18,600 | €54,901 | +€36,301 | +195.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €36,301 | +€36,301 | |
| Amounts payable | 17/49 | €42,321 | €4,935 | -€37,386 | -88.3% |
| Amounts payable within one year | 42/48 | €42,321 | €4,935 | -€37,386 | -88.3% |
| Financial debts | 43 | €173 | €149 | -€23 | -13.6% |
| Credit institutions | 430/8 | €173 | €149 | -€23 | -13.6% |
| Trade debts | 44 | €642 | €1,084 | +€442 | +68.8% |
| Suppliers | 440/4 | €642 | €1,084 | +€442 | +68.8% |
| Taxes, remuneration and social security | 45 | €4,028 | €2,222 | -€1,806 | -44.8% |
| Taxes | 450/3 | €4,028 | €2,222 | -€1,806 | -44.8% |
| Other amounts payable | 47/48 | €37,477 | €1,480 | -€35,998 | -96.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,476 | €1,352 | -€1,124 | -45.4% |
| Other operating charges | 640/8 | - | €69 | +€69 | |
| Gross operating margin | 9900 | €44,035 | €48,298 | +€4,264 | +9.7% |
| Operating profit (loss) | 9901 | €41,559 | €46,878 | +€5,319 | +12.8% |
| Financial income | 75/76B | €1 | €1 | -€0 | -25.9% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -25.9% |
| Financial charges | 65/66B | €728 | €518 | -€211 | -28.9% |
| Recurring financial charges | 65 | €728 | €518 | -€211 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | €40,832 | €46,361 | +€5,529 | +13.5% |
| Income taxes | 67/77 | €8,952 | €10,060 | +€1,108 | +12.4% |
| Profit (loss) for the period | 9904 | €31,880 | €36,301 | +€4,422 | +13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €31,880 | €36,301 | +€4,422 | +13.9% |
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 5 October 2026 via checked.be.