Moev Gastro: 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.
Moev Gastro
Largest movements
- Cash +€46,081
up €46,081 (+40.8%), from €113,059 to €159,140
mainly Net result for the year (+€224,136) and Receivables within one year (+€42,691)
- Receivables within one year -€42,691
down €42,691 (-35.5%), from €120,410 to €77,719
of which Trade receivables: -€35,602
- Current investments +€5,000
new in 2025: €5,000
- Reserves +€63,136
up €63,136 (+39.2%), from €161,216 to €224,352
- Trade debts -€43,013
down €43,013 (-96.9%), from €44,398 to €1,385
- Accrued charges and deferred income -€9,307
down €9,307 (-100.0%), from €9,307 to €0
- Other debts -€8,345
down €8,345 (-12.6%), from €66,091 to €57,746
- Tax, wage and social debts +€7,418
up €7,418 (+236.3%), from €3,139 to €10,557
- Gross operating margin +€72,237
up €72,237 (+30.5%), from €236,976 to €309,213
- Taxes +€22,166
up €22,166 (+42.7%), from €51,911 to €74,077
- Other operating charges -€11,609
down €11,609 (-93.2%), from €12,457 to €849
- Financial charges -€5,508
down €5,508 (-51.0%), from €10,807 to €5,299
- Depreciation +€4,456
up €4,456 (+456.8%), from €975 to €5,431
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 | €286,151 | €296,040 | +€9,889 | +3.5% |
| Fixed assets | 21/28 | €52,682 | €54,181 | +€1,499 | +2.8% |
| Tangible fixed assets | 22/27 | €52,682 | €54,181 | +€1,499 | +2.8% |
| Furniture and vehicles | 24 | €836 | €6,753 | +€5,917 | +708.0% |
| Other tangible fixed assets | 26 | €51,847 | €47,428 | -€4,419 | -8.5% |
| Current assets | 29/58 | €233,469 | €241,859 | +€8,391 | +3.6% |
| Amounts receivable within one year | 40/41 | €120,410 | €77,719 | -€42,691 | -35.5% |
| Trade receivables | 40 | €113,321 | €77,719 | -€35,602 | -31.4% |
| Other amounts receivable | 41 | €7,089 | €0 | -€7,089 | -100.0% |
| Current investments | 50/53 | - | €5,000 | +€5,000 | |
| Cash at bank and in hand | 54/58 | €113,059 | €159,140 | +€46,081 | +40.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €286,151 | €296,040 | +€9,889 | +3.5% |
| Equity | 10/15 | €163,216 | €226,352 | +€63,136 | +38.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €161,216 | €224,352 | +€63,136 | +39.2% |
| Distributable reserves | 133 | €161,216 | €224,352 | +€63,136 | +39.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €122,935 | €69,688 | -€53,247 | -43.3% |
| Amounts payable within one year | 42/48 | €113,628 | €69,688 | -€43,940 | -38.7% |
| Trade debts | 44 | €44,398 | €1,385 | -€43,013 | -96.9% |
| Suppliers | 440/4 | €44,398 | €1,385 | -€43,013 | -96.9% |
| Taxes, remuneration and social security | 45 | €3,139 | €10,557 | +€7,418 | +236.3% |
| Taxes | 450/3 | €3,139 | €10,557 | +€7,418 | +236.3% |
| Other amounts payable | 47/48 | €66,091 | €57,746 | -€8,345 | -12.6% |
| Accrued charges and deferred income | 492/3 | €9,307 | €0 | -€9,307 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €975 | €5,431 | +€4,456 | +456.8% |
| Other operating charges | 640/8 | €12,457 | €849 | -€11,609 | -93.2% |
| Gross operating margin | 9900 | €236,976 | €309,213 | +€72,237 | +30.5% |
| Operating profit (loss) | 9901 | €223,544 | €302,933 | +€79,390 | +35.5% |
| Financial income | 75/76B | €340 | €579 | +€238 | +70.0% |
| Recurring financial income | 75 | €340 | €579 | +€238 | +70.0% |
| Financial charges | 65/66B | €10,807 | €5,299 | -€5,508 | -51.0% |
| Recurring financial charges | 65 | €10,807 | €5,299 | -€5,508 | -51.0% |
| Profit (loss) for the period before taxes | 9903 | €213,077 | €298,213 | +€85,136 | +40.0% |
| Income taxes | 67/77 | €51,911 | €74,077 | +€22,166 | +42.7% |
| Profit (loss) for the period | 9904 | €161,166 | €224,136 | +€62,970 | +39.1% |
| Profit (loss) for the period to be appropriated | 9905 | €161,166 | €224,136 | +€62,970 | +39.1% |
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 3 October 2026 via checked.be.