Moerland Technical Design: 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.
Moerland Technical Design
Largest movements
- Tangible fixed assets +€38,652
new in 2025: €38,652
of which Other tangible fixed assets: +€20,854
- Current investments -€20,000
down €20,000 (-12.5%), from €160,000 to €140,000
- Cash +€10,482
up €10,482 (+98.7%), from €10,616 to €21,098
mainly Net result for the year (+€36,656) and Current investments (+€20,000)
- Receivables within one year +€6,899
up €6,899 (+58.0%), from €11,900 to €18,799
- Reserves +€36,600
up €36,600 (+23.5%), from €156,059 to €192,659
of which Distributable reserves: +€36,600
- Depreciation +€4,011
new in 2025: €4,011
- Gross operating margin +€3,503
up €3,503 (+6.9%), from €50,867 to €54,370
- Taxes -€544
down €544 (-3.7%), from €14,541 to €13,997
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 | €184,082 | €219,293 | +€35,211 | +19.1% |
| Fixed assets | 21/28 | €744 | €39,396 | +€38,652 | +5197.4% |
| Tangible fixed assets | 22/27 | - | €38,652 | +€38,652 | |
| Furniture and vehicles | 24 | - | €17,798 | +€17,798 | |
| Other tangible fixed assets | 26 | - | €20,854 | +€20,854 | |
| Financial fixed assets | 28 | €744 | €744 | = | 0.0% |
| Current assets | 29/58 | €183,338 | €179,898 | -€3,441 | -1.9% |
| Amounts receivable within one year | 40/41 | €11,900 | €18,799 | +€6,899 | +58.0% |
| Trade receivables | 40 | €11,900 | €18,799 | +€6,899 | +58.0% |
| Current investments | 50/53 | €160,000 | €140,000 | -€20,000 | -12.5% |
| Cash at bank and in hand | 54/58 | €10,616 | €21,098 | +€10,482 | +98.7% |
| Deferred charges and accrued income | 490/1 | €822 | €0 | -€822 | -100.0% |
| Total equity and liabilities | 10/49 | €184,082 | €219,293 | +€35,211 | +19.1% |
| Equity | 10/15 | €163,893 | €200,549 | +€36,656 | +22.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €156,059 | €192,659 | +€36,600 | +23.5% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €154,200 | €190,800 | +€36,600 | +23.7% |
| Profit (loss) carried forward | 14 | €1,634 | €1,690 | +€56 | +3.4% |
| Amounts payable | 17/49 | €20,189 | €18,744 | -€1,444 | -7.2% |
| Amounts payable within one year | 42/48 | €20,189 | €18,744 | -€1,444 | -7.2% |
| Trade debts | 44 | €1,932 | €1,981 | +€50 | +2.6% |
| Suppliers | 440/4 | €1,932 | €1,981 | +€50 | +2.6% |
| Taxes, remuneration and social security | 45 | €18,257 | €16,763 | -€1,494 | -8.2% |
| Taxes | 450/3 | €8,512 | €7,621 | -€891 | -10.5% |
| Remuneration and social security | 454/9 | €9,745 | €9,142 | -€603 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,011 | +€4,011 | |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €50,867 | €54,370 | +€3,503 | +6.9% |
| Operating profit (loss) | 9901 | €50,362 | €49,839 | -€523 | -1.0% |
| Financial income | 75/76B | €1,337 | €1,530 | +€192 | +14.4% |
| Recurring financial income | 75 | €1,337 | €1,530 | +€192 | +14.4% |
| Financial charges | 65/66B | €1,099 | €716 | -€383 | -34.8% |
| Recurring financial charges | 65 | €1,099 | €716 | -€383 | -34.8% |
| Profit (loss) for the period before taxes | 9903 | €50,600 | €50,653 | +€52 | +0.1% |
| Income taxes | 67/77 | €14,541 | €13,997 | -€544 | -3.7% |
| Profit (loss) for the period | 9904 | €36,059 | €36,656 | +€597 | +1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €36,059 | €36,656 | +€597 | +1.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.