MOERMANS SPORT: what changed
What changed
MOERMANS SPORT
filed annual accounts (NBB)
Net result for the year
€870
2024 · -€257+€1,127
Equity
€39,459
2024 · €38,589+€870
Cash
€912
2024 · €1,111-€199
Balance sheet total
€172,013
2024 · €184,424-€12,411
Largest movements
Assets
- Tangible fixed assets -€12,338
down €12,338 (-6.8%), from €182,441 to €170,103
Equity and liabilities
- Debts after one year -€11,590
down €11,590 (-8.9%), from €130,914 to €119,325
Income statement
- Financial charges -€590
down €590 (-37.4%), from €1,575 to €985
- Gross operating margin +€359
up €359 (+2.2%), from €16,666 to €17,025
- Other operating charges -€178
down €178 (-5.9%), from €3,010 to €2,832
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€257
Gross operating margin
+€359
Depreciation
+€0
Other operating charges
+€178
Financial charges
+€590
Result 2025
€870
raises the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€13,082
Investment
€0
Financing
-€13,281
Cash 2024
€1,111
From operations (derived)
+€13,082
Net result for the year
+€870
Depreciation
+€12,338
Deferred charges and accrued income
-€125
Financing
-€13,281
Debts after one year
-€11,590
Current portion of long-term debt
-€1,691
Cash 2025
€912
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €184,424 | €172,013 | -€12,411 | -6.7% |
| Fixed assets | 21/28 | €182,441 | €170,103 | -€12,338 | -6.8% |
| Tangible fixed assets | 22/27 | €182,441 | €170,103 | -€12,338 | -6.8% |
| Land and buildings | 22 | €182,441 | €170,103 | -€12,338 | -6.8% |
| Current assets | 29/58 | €1,983 | €1,909 | -€73 | -3.7% |
| Cash at bank and in hand | 54/58 | €1,111 | €912 | -€199 | -17.9% |
| Deferred charges and accrued income | 490/1 | €872 | €997 | +€125 | +14.4% |
| Total equity and liabilities | 10/49 | €184,424 | €172,013 | -€12,411 | -6.7% |
| Equity | 10/15 | €38,589 | €39,459 | +€870 | +2.3% |
| Contributions | 10/11 | €185,000 | €185,000 | = | 0.0% |
| Reserves | 13 | €932 | €932 | = | 0.0% |
| Distributable reserves | 133 | €932 | €932 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€147,343 | -€146,473 | +€870 | +0.6% |
| Amounts payable | 17/49 | €145,835 | €132,554 | -€13,281 | -9.1% |
| Amounts payable after more than one year | 17 | €130,914 | €119,325 | -€11,590 | -8.9% |
| Financial debts | 170/4 | €130,914 | €119,325 | -€11,590 | -8.9% |
| Amounts payable within one year | 42/48 | €14,921 | €13,230 | -€1,691 | -11.3% |
| Current portion of amounts payable after more than one year | 42 | €14,921 | €13,230 | -€1,691 | -11.3% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,338 | €12,338 | -€0 | 0.0% |
| Other operating charges | 640/8 | €3,010 | €2,832 | -€178 | -5.9% |
| Gross operating margin | 9900 | €16,666 | €17,025 | +€359 | +2.2% |
| Operating profit (loss) | 9901 | €1,318 | €1,855 | +€537 | +40.8% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €1,575 | €985 | -€590 | -37.4% |
| Recurring financial charges | 65 | €1,575 | €985 | -€590 | -37.4% |
| Profit (loss) for the period before taxes | 9903 | -€257 | €870 | +€1,127 | |
| Profit (loss) for the period | 9904 | -€257 | €870 | +€1,127 | |
| Profit (loss) for the period to be appropriated | 9905 | -€257 | €870 | +€1,127 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.