MOIJE: 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.
MOIJE
Largest movements
- Receivables within one year -€2,638
down €2,638 (-96.3%), from €2,739 to €101
of which Trade receivables: -€2,085
- Contributions +€1,859
up €1,859 (+30.0%), from €6,197 to €8,057
- Reserves -€1,859
no longer reported in 2024 (was €1,859)
- Trade debts -€1,375
down €1,375 (-52.9%), from €2,600 to €1,225
- Gross operating margin -€4,061
down €4,061 (-61.8%), from €6,568 to €2,507
- Financial charges -€1,266
down €1,266 (-62.2%), from €2,036 to €770
of which Non-recurring financial charges: -€1,394
- Taxes -€1,021
down €1,021 (-81.6%), from €1,251 to €230
- Depreciation +€140
up €140 (+32.4%), from €432 to €571
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.
Cash bridge derived
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 | €112,694 | €109,951 | -€2,743 | -2.4% |
| Fixed assets | 21/28 | €95,908 | €95,336 | -€571 | -0.6% |
| Tangible fixed assets | 22/27 | €1,516 | €944 | -€571 | -37.7% |
| Furniture and vehicles | 24 | €1,516 | €944 | -€571 | -37.7% |
| Financial fixed assets | 28 | €94,392 | €94,392 | = | 0.0% |
| Current assets | 29/58 | €16,787 | €14,615 | -€2,172 | -12.9% |
| Amounts receivable within one year | 40/41 | €2,739 | €101 | -€2,638 | -96.3% |
| Trade receivables | 40 | €2,118 | €32 | -€2,085 | -98.5% |
| Other amounts receivable | 41 | €621 | €69 | -€552 | -88.9% |
| Cash at bank and in hand | 54/58 | €14,048 | €14,514 | +€466 | +3.3% |
| Total equity and liabilities | 10/49 | €112,694 | €109,951 | -€2,743 | -2.4% |
| Equity | 10/15 | €75,233 | €75,781 | +€548 | +0.7% |
| Contributions | 10/11 | €6,197 | €8,057 | +€1,859 | +30.0% |
| Capital | 10 | €6,197 | - | -€6,197 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Uncalled capital | 101 | €12,395 | - | -€12,395 | |
| Reserves | 13 | €1,859 | - | -€1,859 | |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Profit (loss) carried forward | 14 | €67,176 | €67,725 | +€548 | +0.8% |
| Amounts payable | 17/49 | €37,462 | €34,170 | -€3,292 | -8.8% |
| Amounts payable within one year | 42/48 | €37,462 | €34,170 | -€3,292 | -8.8% |
| Trade debts | 44 | €2,600 | €1,225 | -€1,375 | -52.9% |
| Suppliers | 440/4 | €2,600 | €1,225 | -€1,375 | -52.9% |
| Taxes, remuneration and social security | 45 | €1,109 | €230 | -€879 | -79.3% |
| Taxes | 450/3 | €1,109 | €230 | -€879 | -79.3% |
| Other amounts payable | 47/48 | €33,752 | €32,715 | -€1,038 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €432 | €571 | +€140 | +32.4% |
| Other operating charges | 640/8 | €358 | €387 | +€30 | +8.3% |
| Gross operating margin | 9900 | €6,568 | €2,507 | -€4,061 | -61.8% |
| Operating profit (loss) | 9901 | €5,779 | €1,549 | -€4,230 | -73.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,036 | €770 | -€1,266 | -62.2% |
| Recurring financial charges | 65 | €642 | €770 | +€128 | +20.0% |
| Non-recurring financial charges | 66B | €1,394 | - | -€1,394 | |
| Profit (loss) for the period before taxes | 9903 | €3,742 | €778 | -€2,964 | -79.2% |
| Income taxes | 67/77 | €1,251 | €230 | -€1,021 | -81.6% |
| Profit (loss) for the period | 9904 | €2,491 | €548 | -€1,943 | -78.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,491 | €548 | -€1,943 | -78.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.