MOEVI CONSULT: 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.
MOEVI CONSULT
Largest movements
- Cash +€81,400
up €81,400 (+133.8%), from €60,826 to €142,226
mainly Net result for the year (+€96,904) and Tax, wage and social debts (+€28,779)
- Receivables within one year +€47,959
up €47,959 (+123.4%), from €38,871 to €86,830
of which Trade receivables: +€48,005
- Tangible fixed assets +€12,964
up €12,964 (+2562.2%), from €506 to €13,470
of which Plant, machinery and equipment: +€13,373
- Reserves +€96,904
up €96,904 (+122.9%), from €78,825 to €175,729
- Tax, wage and social debts +€28,779
up €28,779 (+134.5%), from €21,390 to €50,169
of which Taxes: +€28,779
- Trade debts +€16,281
up €16,281 (+869.1%), from €1,873 to €18,154
- Gross operating margin +€79,897
up €79,897 (+122.5%), from €65,205 to €145,102
- Other operating charges +€14,956
up €14,956 (+416.3%), from €3,592 to €18,548
- Taxes +€14,067
up €14,067 (+112.4%), from €12,514 to €26,581
- Depreciation +€1,467
up €1,467 (+359.0%), from €409 to €1,875
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 | €103,116 | €245,080 | +€141,965 | +137.7% |
| Fixed assets | 21/28 | €506 | €13,470 | +€12,964 | +2562.2% |
| Tangible fixed assets | 22/27 | €506 | €13,470 | +€12,964 | +2562.2% |
| Plant, machinery and equipment | 23 | - | €13,373 | +€13,373 | |
| Furniture and vehicles | 24 | €506 | €97 | -€409 | -80.8% |
| Current assets | 29/58 | €102,610 | €231,610 | +€129,000 | +125.7% |
| Amounts receivable within one year | 40/41 | €38,871 | €86,830 | +€47,959 | +123.4% |
| Trade receivables | 40 | €38,820 | €86,826 | +€48,005 | +123.7% |
| Other amounts receivable | 41 | €51 | €4 | -€46 | -91.5% |
| Cash at bank and in hand | 54/58 | €60,826 | €142,226 | +€81,400 | +133.8% |
| Deferred charges and accrued income | 490/1 | €2,913 | €2,554 | -€358 | -12.3% |
| Total equity and liabilities | 10/49 | €103,116 | €245,080 | +€141,965 | +137.7% |
| Equity | 10/15 | €79,825 | €176,729 | +€96,904 | +121.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €78,825 | €175,729 | +€96,904 | +122.9% |
| Distributable reserves | 133 | €78,825 | €175,729 | +€96,904 | +122.9% |
| Amounts payable | 17/49 | €23,291 | €68,351 | +€45,060 | +193.5% |
| Amounts payable within one year | 42/48 | €23,291 | €68,351 | +€45,060 | +193.5% |
| Financial debts | 43 | €28 | €28 | +€0 | 0.0% |
| Other loans | 439 | €28 | €28 | +€0 | 0.0% |
| Trade debts | 44 | €1,873 | €18,154 | +€16,281 | +869.1% |
| Suppliers | 440/4 | €1,873 | €18,154 | +€16,281 | +869.1% |
| Taxes, remuneration and social security | 45 | €21,390 | €50,169 | +€28,779 | +134.5% |
| Taxes | 450/3 | €21,390 | €50,169 | +€28,779 | +134.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €409 | €1,875 | +€1,467 | +359.0% |
| Other operating charges | 640/8 | €3,592 | €18,548 | +€14,956 | +416.3% |
| Gross operating margin | 9900 | €65,205 | €145,102 | +€79,897 | +122.5% |
| Operating profit (loss) | 9901 | €61,203 | €124,678 | +€63,475 | +103.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -81.5% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -81.5% |
| Financial charges | 65/66B | €1,752 | €1,193 | -€559 | -31.9% |
| Recurring financial charges | 65 | €1,752 | €1,193 | -€559 | -31.9% |
| Profit (loss) for the period before taxes | 9903 | €59,452 | €123,485 | +€64,033 | +107.7% |
| Income taxes | 67/77 | €12,514 | €26,581 | +€14,067 | +112.4% |
| Profit (loss) for the period | 9904 | €46,938 | €96,904 | +€49,967 | +106.5% |
| Profit (loss) for the period to be appropriated | 9905 | €46,938 | €96,904 | +€49,967 | +106.5% |
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 2 October 2026 via checked.be.