MOIMOIMOI: 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.
MOIMOIMOI
Largest movements
- Cash -€21,072
down €21,072 (-73.9%), from €28,527 to €7,455
mainly Net result for the year (-€15,749) and Receivables within one year (-€6,894)
- Receivables within one year +€6,894
up €6,894 (+131.6%), from €5,237 to €12,131
of which Trade receivables: +€7,296
- Tangible fixed assets +€3,181
up €3,181 (+64.9%), from €4,901 to €8,082
of which Other tangible fixed assets: +€4,006
- Deferred charges and accrued income -€2,066
no longer reported in 2025 (was €2,066)
- Profit (loss) carried forward -€15,749
down €15,749 (-68.5%), from -€22,991 to -€38,740
- Trade debts +€3,140
up €3,140 (+43.2%), from €7,265 to €10,405
- Advances received -€720
no longer reported in 2025 (was €720)
- Gross operating margin -€8,298
down €8,298 (-266.1%), from -€3,119 to -€11,417
- Financial income -€3,058
down €3,058 (-100.0%), from €3,058 to €0
- Depreciation +€1,453
up €1,453 (+100.7%), from €1,442 to €2,896
- Other operating charges -€329
down €329 (-24.9%), from €1,322 to €992
- Financial charges +€253
up €253 (+163.6%), from €154 to €407
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 | €40,731 | €27,668 | -€13,063 | -32.1% |
| Fixed assets | 21/28 | €4,901 | €8,082 | +€3,181 | +64.9% |
| Tangible fixed assets | 22/27 | €4,901 | €8,082 | +€3,181 | +64.9% |
| Plant, machinery and equipment | 23 | €3,307 | €2,985 | -€321 | -9.7% |
| Furniture and vehicles | 24 | €1,594 | €1,091 | -€503 | -31.6% |
| Other tangible fixed assets | 26 | - | €4,006 | +€4,006 | |
| Current assets | 29/58 | €35,830 | €19,586 | -€16,244 | -45.3% |
| Amounts receivable within one year | 40/41 | €5,237 | €12,131 | +€6,894 | +131.6% |
| Trade receivables | 40 | €3,222 | €10,518 | +€7,296 | +226.4% |
| Other amounts receivable | 41 | €2,015 | €1,613 | -€402 | -20.0% |
| Cash at bank and in hand | 54/58 | €28,527 | €7,455 | -€21,072 | -73.9% |
| Deferred charges and accrued income | 490/1 | €2,066 | - | -€2,066 | |
| Total equity and liabilities | 10/49 | €40,731 | €27,668 | -€13,063 | -32.1% |
| Equity | 10/15 | -€10,591 | -€26,340 | -€15,749 | -148.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,991 | -€38,740 | -€15,749 | -68.5% |
| Amounts payable | 17/49 | €51,321 | €54,008 | +€2,686 | +5.2% |
| Amounts payable within one year | 42/48 | €51,321 | €54,008 | +€2,686 | +5.2% |
| Trade debts | 44 | €7,265 | €10,405 | +€3,140 | +43.2% |
| Suppliers | 440/4 | €7,265 | €10,405 | +€3,140 | +43.2% |
| Advances received on contracts in progress | 46 | €720 | - | -€720 | |
| Other amounts payable | 47/48 | €43,336 | €43,602 | +€266 | +0.6% |
| Non-recurring operating income | 76A | €160 | €1,839 | +€1,679 | +1049.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,442 | €2,896 | +€1,453 | +100.7% |
| Other operating charges | 640/8 | €1,322 | €992 | -€329 | -24.9% |
| Non-recurring operating charges | 66A | €406 | €37 | -€368 | -90.8% |
| Gross operating margin | 9900 | -€3,119 | -€11,417 | -€8,298 | -266.1% |
| Operating profit (loss) | 9901 | -€6,288 | -€15,342 | -€9,054 | -144.0% |
| Financial income | 75/76B | €3,058 | €0 | -€3,058 | -100.0% |
| Recurring financial income | 75 | €3,058 | €0 | -€3,058 | -100.0% |
| Financial charges | 65/66B | €154 | €407 | +€253 | +163.6% |
| Recurring financial charges | 65 | €154 | €407 | +€253 | +163.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,384 | -€15,749 | -€12,365 | -365.3% |
| Profit (loss) for the period | 9904 | -€3,384 | -€15,749 | -€12,365 | -365.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,384 | -€15,749 | -€12,365 | -365.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.