Moestuin Architect: 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.
Moestuin Architect
Largest movements
- Tangible fixed assets -€9,580
down €9,580 (-23.7%), from €40,436 to €30,856
of which Plant, machinery and equipment: -€6,082
- Cash +€7,381
up €7,381 (+70.1%), from €10,535 to €17,916
mainly Depreciation (+€17,605) and Accrued charges and deferred income (+€7,569)
- Intangible fixed assets -€5,845
down €5,845 (-95.6%), from €6,116 to €271
- Receivables within one year -€1,871
down €1,871 (-16.2%), from €11,561 to €9,689
of which Trade receivables: -€2,855
- Deferred charges and accrued income -€1,499
down €1,499 (-22.0%), from €6,806 to €5,307
- Profit (loss) carried forward -€16,432
down €16,432 (-6.0%), from -€271,810 to -€288,241
- Accrued charges and deferred income +€7,569
up €7,569 (+26.4%), from €28,697 to €36,266
- Trade debts -€2,896
down €2,896 (-54.5%), from €5,313 to €2,417
- Staff costs +€4,513
up €4,513 (+4.5%), from €99,756 to €104,268
- Gross operating margin +€2,515
up €2,515 (+2.4%), from €104,033 to €106,547
- Depreciation +€1,213
up €1,213 (+7.4%), from €16,393 to €17,605
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 | €75,454 | €64,039 | -€11,414 | -15.1% |
| Fixed assets | 21/28 | €46,552 | €31,127 | -€15,425 | -33.1% |
| Intangible fixed assets | 21 | €6,116 | €271 | -€5,845 | -95.6% |
| Tangible fixed assets | 22/27 | €40,436 | €30,856 | -€9,580 | -23.7% |
| Plant, machinery and equipment | 23 | €31,215 | €25,133 | -€6,082 | -19.5% |
| Furniture and vehicles | 24 | €9,222 | €5,723 | -€3,498 | -37.9% |
| Current assets | 29/58 | €28,902 | €32,913 | +€4,011 | +13.9% |
| Amounts receivable within one year | 40/41 | €11,561 | €9,689 | -€1,871 | -16.2% |
| Trade receivables | 40 | €11,244 | €8,389 | -€2,855 | -25.4% |
| Other amounts receivable | 41 | €317 | €1,300 | +€984 | +310.7% |
| Cash at bank and in hand | 54/58 | €10,535 | €17,916 | +€7,381 | +70.1% |
| Deferred charges and accrued income | 490/1 | €6,806 | €5,307 | -€1,499 | -22.0% |
| Total equity and liabilities | 10/49 | €75,454 | €64,039 | -€11,414 | -15.1% |
| Equity | 10/15 | -€231,810 | -€248,241 | -€16,432 | -7.1% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€271,810 | -€288,241 | -€16,432 | -6.0% |
| Amounts payable | 17/49 | €307,264 | €312,281 | +€5,017 | +1.6% |
| Amounts payable after more than one year | 17 | €260,000 | €260,000 | = | 0.0% |
| Financial debts | 170/4 | €260,000 | €260,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €18,567 | €16,014 | -€2,552 | -13.7% |
| Trade debts | 44 | €5,313 | €2,417 | -€2,896 | -54.5% |
| Suppliers | 440/4 | €5,313 | €2,417 | -€2,896 | -54.5% |
| Taxes, remuneration and social security | 45 | €11,741 | €12,084 | +€344 | +2.9% |
| Remuneration and social security | 454/9 | €11,741 | €12,084 | +€344 | +2.9% |
| Other amounts payable | 47/48 | €1,513 | €1,513 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €28,697 | €36,266 | +€7,569 | +26.4% |
| Remuneration, social security and pensions | 62 | €99,756 | €104,268 | +€4,513 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,393 | €17,605 | +€1,213 | +7.4% |
| Other operating charges | 640/8 | €1,214 | €955 | -€259 | -21.3% |
| Gross operating margin | 9900 | €104,033 | €106,547 | +€2,515 | +2.4% |
| Operating profit (loss) | 9901 | -€13,330 | -€16,281 | -€2,952 | -22.1% |
| Financial income | 75/76B | €111 | €27 | -€84 | -75.8% |
| Recurring financial income | 75 | €1 | €27 | +€26 | +2786.0% |
| Non-recurring financial income | 76B | €110 | - | -€110 | |
| Financial charges | 65/66B | €154 | €177 | +€23 | +14.7% |
| Recurring financial charges | 65 | €154 | €177 | +€23 | +14.7% |
| Profit (loss) for the period before taxes | 9903 | -€13,373 | -€16,432 | -€3,058 | -22.9% |
| Profit (loss) for the period | 9904 | -€13,373 | -€16,432 | -€3,058 | -22.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,373 | -€16,432 | -€3,058 | -22.9% |
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 6 October 2026 via checked.be.