MOH PARTNERS: 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.
MOH PARTNERS
Largest movements
- Receivables within one year +€8,944
up €8,944 (+688%), from €1,299 to €10,243
- Cash -€1,856
no longer reported in 2024 (was €1,856)
mainly Net result for the year (-€29,299) and Receivables within one year (-€8,944)
- Profit (loss) carried forward -€29,299
down €29,299 (-30.5%), from -€96,133 to -€125,431
- Other debts +€24,480
up €24,480 (+23.9%), from €102,262 to €126,742
- Short-term financial debts +€15,528
up €15,528 (+6,419%), from €242 to €15,770
- Tax, wage and social debts -€2,234
down €2,234 (-32.0%), from €6,980 to €4,745
of which Remuneration and social security: -€1,918
- Trade debts -€1,387
down €1,387 (-37.8%), from €3,664 to €2,277
- Gross operating margin -€40,229
down €40,229, from €16,160 to -€24,069
- Staff costs -€21,772
down €21,772 (-84.2%), from €25,860 to €4,088
- Depreciation -€4,025
no longer reported in 2024 (was €4,025)
- Other operating charges -€2,280
down €2,280 (-69.6%), from €3,275 to €995
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 | €35,615 | €42,703 | +€7,088 | +19.9% |
| Fixed assets | 21/28 | €32,087 | €32,087 | = | 0.0% |
| Intangible fixed assets | 21 | €27,000 | €27,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €5,087 | €5,087 | = | 0.0% |
| Furniture and vehicles | 24 | €5,087 | €5,087 | = | 0.0% |
| Current assets | 29/58 | €3,528 | €10,616 | +€7,088 | +201% |
| Amounts receivable within one year | 40/41 | €1,299 | €10,243 | +€8,944 | +688% |
| Other amounts receivable | 41 | €1,299 | €10,243 | +€8,944 | +688% |
| Cash at bank and in hand | 54/58 | €1,856 | - | -€1,856 | |
| Deferred charges and accrued income | 490/1 | €373 | €373 | = | 0.0% |
| Total equity and liabilities | 10/49 | €35,615 | €42,703 | +€7,088 | +19.9% |
| Equity | 10/15 | -€77,533 | -€106,831 | -€29,299 | -37.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€96,133 | -€125,431 | -€29,299 | -30.5% |
| Amounts payable | 17/49 | €113,148 | €149,534 | +€36,387 | +32.2% |
| Amounts payable within one year | 42/48 | €113,148 | €149,534 | +€36,387 | +32.2% |
| Financial debts | 43 | €242 | €15,770 | +€15,528 | +6,419% |
| Credit institutions | 430/8 | €242 | €15,770 | +€15,528 | +6,419% |
| Trade debts | 44 | €3,664 | €2,277 | -€1,387 | -37.8% |
| Suppliers | 440/4 | €3,664 | €2,277 | -€1,387 | -37.8% |
| Taxes, remuneration and social security | 45 | €6,980 | €4,745 | -€2,234 | -32.0% |
| Taxes | 450/3 | €3,089 | €2,772 | -€317 | -10.3% |
| Remuneration and social security | 454/9 | €3,891 | €1,973 | -€1,918 | -49.3% |
| Other amounts payable | 47/48 | €102,262 | €126,742 | +€24,480 | +23.9% |
| Remuneration, social security and pensions | 62 | €25,860 | €4,088 | -€21,772 | -84.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,025 | - | -€4,025 | |
| Other operating charges | 640/8 | €3,275 | €995 | -€2,280 | -69.6% |
| Gross operating margin | 9900 | €16,160 | -€24,069 | -€40,229 | |
| Operating profit (loss) | 9901 | -€16,999 | -€29,151 | -€12,152 | -71.5% |
| Financial charges | 65/66B | €236 | €147 | -€89 | -37.6% |
| Recurring financial charges | 65 | €236 | €147 | -€89 | -37.6% |
| Profit (loss) for the period before taxes | 9903 | -€17,235 | -€29,299 | -€12,063 | -70.0% |
| Profit (loss) for the period | 9904 | -€17,235 | -€29,299 | -€12,063 | -70.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,235 | -€29,299 | -€12,063 | -70.0% |
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 13 October 2026 via checked.be.