MOERS 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.
MOERS CONSULTING
Largest movements
- Cash -€23,308
down €23,308 (-27.0%), from €86,394 to €63,086
mainly Net result for the year (-€17,007) and Tax, wage and social debts (-€9,194)
- Tangible fixed assets -€9,796
down €9,796 (-20.4%), from €47,908 to €38,113
of which Furniture and vehicles: -€7,045
- Profit (loss) carried forward -€17,007
down €17,007 (-24.2%), from €70,298 to €53,291
- Tax, wage and social debts -€9,194
down €9,194 (-72.0%), from €12,765 to €3,571
- Other debts -€4,289
down €4,289 (-39.6%), from €10,821 to €6,532
- Trade debts -€1,866
down €1,866 (-15.5%), from €12,002 to €10,136
- Depreciation +€5,049
up €5,049 (+68.8%), from €7,337 to €12,386
- Gross operating margin +€4,971
up €4,971 (+61.7%), from -€8,060 to -€3,089
- Financial charges +€473
up €473 (+394%), from €120 to €594
- Other operating charges +€288
up €288 (+74.7%), from €385 to €672
- Taxes +€81
up €81 (+43.7%), from €185 to €265
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €135,363 | €102,039 | -€33,324 | -24.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €47,908 | €38,113 | -€9,796 | -20.4% |
| Tangible fixed assets | 22/27 | €47,908 | €38,113 | -€9,796 | -20.4% |
| Plant, machinery and equipment | 23 | €4,138 | €2,689 | -€1,449 | -35.0% |
| Furniture and vehicles | 24 | €33,683 | €26,638 | -€7,045 | -20.9% |
| Other tangible fixed assets | 26 | €10,087 | €8,786 | -€1,301 | -12.9% |
| Current assets | 29/58 | €87,454 | €63,926 | -€23,528 | -26.9% |
| Amounts receivable within one year | 40/41 | €669 | €669 | = | 0.0% |
| Trade receivables | 40 | €669 | €669 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €86,394 | €63,086 | -€23,308 | -27.0% |
| Deferred charges and accrued income | 490/1 | €391 | €171 | -€220 | -56.3% |
| Total equity and liabilities | 10/49 | €135,363 | €102,039 | -€33,324 | -24.6% |
| Equity | 10/15 | €98,806 | €81,799 | -€17,007 | -17.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €25,508 | €25,508 | = | 0.0% |
| Distributable reserves | 133 | €25,508 | €25,508 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,298 | €53,291 | -€17,007 | -24.2% |
| Amounts payable | 17/49 | €36,557 | €20,240 | -€16,317 | -44.6% |
| Amounts payable within one year | 42/48 | €35,589 | €20,240 | -€15,349 | -43.1% |
| Trade debts | 44 | €12,002 | €10,136 | -€1,866 | -15.5% |
| Suppliers | 440/4 | €12,002 | €10,136 | -€1,866 | -15.5% |
| Taxes, remuneration and social security | 45 | €12,765 | €3,571 | -€9,194 | -72.0% |
| Taxes | 450/3 | €12,765 | €3,571 | -€9,194 | -72.0% |
| Other amounts payable | 47/48 | €10,821 | €6,532 | -€4,289 | -39.6% |
| Accrued charges and deferred income | 492/3 | €968 | - | -€968 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,337 | €12,386 | +€5,049 | +68.8% |
| Other operating charges | 640/8 | €385 | €672 | +€288 | +74.7% |
| Gross operating margin | 9900 | -€8,060 | -€3,089 | +€4,971 | +61.7% |
| Operating profit (loss) | 9901 | -€15,782 | -€16,148 | -€366 | -2.3% |
| Financial charges | 65/66B | €120 | €594 | +€473 | +394% |
| Recurring financial charges | 65 | €120 | €594 | +€473 | +394% |
| Profit (loss) for the period before taxes | 9903 | -€15,902 | -€16,741 | -€839 | -5.3% |
| Income taxes | 67/77 | €185 | €265 | +€81 | +43.7% |
| Profit (loss) for the period | 9904 | -€16,087 | -€17,007 | -€920 | -5.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,087 | -€17,007 | -€920 | -5.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.