MOERMANS CONSULTING: 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.
MOERMANS CONSULTING
Largest movements
- Cash -€93,699
down €93,699 (-54.0%), from €173,551 to €79,852
mainly Trade debts (-€134,714) and Tax, wage and social debts (-€42,714)
- Receivables within one year -€77,395
down €77,395 (-47.8%), from €161,968 to €84,573
of which Trade receivables: -€54,265
- Trade debts -€134,714
down €134,714 (-78.4%), from €171,738 to €37,024
- Tax, wage and social debts -€42,714
down €42,714 (-35.2%), from €121,482 to €78,768
of which Taxes: -€38,053
- Other debts +€3,914
up €3,914 (+33.3%), from €11,744 to €15,658
- Current portion of long-term debt +€3,471
up €3,471 (+76.6%), from €4,531 to €8,002
- Gross operating margin -€17,336
down €17,336 (-3.5%), from €500,756 to €483,420
- Staff costs -€12,383
down €12,383 (-2.6%), from €474,199 to €461,816
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 | €337,448 | €167,405 | -€170,043 | -50.4% |
| Fixed assets | 21/28 | €1,711 | €2,802 | +€1,091 | +63.8% |
| Tangible fixed assets | 22/27 | €1,369 | €2,460 | +€1,091 | +79.7% |
| Plant, machinery and equipment | 23 | - | €1,772 | +€1,772 | |
| Furniture and vehicles | 24 | €1,369 | €688 | -€681 | -49.7% |
| Financial fixed assets | 28 | €342 | €342 | = | 0.0% |
| Current assets | 29/58 | €335,737 | €164,603 | -€171,134 | -51.0% |
| Amounts receivable within one year | 40/41 | €161,968 | €84,573 | -€77,395 | -47.8% |
| Trade receivables | 40 | €137,930 | €83,665 | -€54,265 | -39.3% |
| Other amounts receivable | 41 | €24,038 | €908 | -€23,130 | -96.2% |
| Cash at bank and in hand | 54/58 | €173,551 | €79,852 | -€93,699 | -54.0% |
| Deferred charges and accrued income | 490/1 | €218 | €178 | -€40 | -18.3% |
| Total equity and liabilities | 10/49 | €337,448 | €167,405 | -€170,043 | -50.4% |
| Equity | 10/15 | €27,953 | €27,953 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €22,953 | €22,953 | = | 0.0% |
| Distributable reserves | 133 | €22,953 | €22,953 | = | 0.0% |
| Amounts payable | 17/49 | €309,495 | €139,452 | -€170,043 | -54.9% |
| Amounts payable within one year | 42/48 | €309,495 | €139,452 | -€170,043 | -54.9% |
| Current portion of amounts payable after more than one year | 42 | €4,531 | €8,002 | +€3,471 | +76.6% |
| Trade debts | 44 | €171,738 | €37,024 | -€134,714 | -78.4% |
| Suppliers | 440/4 | €171,738 | €37,024 | -€134,714 | -78.4% |
| Taxes, remuneration and social security | 45 | €121,482 | €78,768 | -€42,714 | -35.2% |
| Taxes | 450/3 | €49,531 | €11,478 | -€38,053 | -76.8% |
| Remuneration and social security | 454/9 | €71,951 | €67,290 | -€4,661 | -6.5% |
| Other amounts payable | 47/48 | €11,744 | €15,658 | +€3,914 | +33.3% |
| Remuneration, social security and pensions | 62 | €474,199 | €461,816 | -€12,383 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €676 | €744 | +€68 | +10.1% |
| Other operating charges | 640/8 | €1,113 | €1,529 | +€416 | +37.4% |
| Gross operating margin | 9900 | €500,756 | €483,420 | -€17,336 | -3.5% |
| Operating profit (loss) | 9901 | €24,768 | €19,331 | -€5,437 | -22.0% |
| Financial income | 75/76B | €5 | €50 | +€45 | +900% |
| Recurring financial income | 75 | €5 | €50 | +€45 | +900% |
| Financial charges | 65/66B | €713 | €677 | -€36 | -5.0% |
| Recurring financial charges | 65 | €713 | €677 | -€36 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €24,060 | €18,704 | -€5,356 | -22.3% |
| Income taxes | 67/77 | €13,314 | €13,498 | +€184 | +1.4% |
| Profit (loss) for the period | 9904 | €10,746 | €5,206 | -€5,540 | -51.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,746 | €5,206 | -€5,540 | -51.6% |
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 19 October 2026 via checked.be.