MOISSE: 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.
MOISSE
Largest movements
- Tangible fixed assets -€16,338
down €16,338 (-2.9%), from €564,789 to €548,450
- Debts after one year -€21,671
down €21,671 (-11.1%), from €195,435 to €173,763
- Financial charges -€817
down €817 (-8.9%), from €9,151 to €8,334
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 | €566,995 | €553,058 | -€13,937 | -2.5% |
| Fixed assets | 21/28 | €564,789 | €548,450 | -€16,338 | -2.9% |
| Tangible fixed assets | 22/27 | €564,789 | €548,450 | -€16,338 | -2.9% |
| Land and buildings | 22 | €564,789 | €548,450 | -€16,338 | -2.9% |
| Current assets | 29/58 | €2,206 | €4,607 | +€2,401 | +108.8% |
| Cash at bank and in hand | 54/58 | €2,206 | €4,607 | +€2,401 | +108.8% |
| Total equity and liabilities | 10/49 | €566,995 | €553,058 | -€13,937 | -2.5% |
| Equity | 10/15 | €35,989 | €40,200 | +€4,211 | +11.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,012 | -€9,800 | +€4,211 | +30.1% |
| Amounts payable | 17/49 | €531,007 | €512,858 | -€18,148 | -3.4% |
| Amounts payable after more than one year | 17 | €195,435 | €173,763 | -€21,671 | -11.1% |
| Financial debts | 170/4 | €195,435 | €173,763 | -€21,671 | -11.1% |
| Amounts payable within one year | 42/48 | €335,572 | €339,095 | +€3,523 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €299,871 | €300,721 | +€851 | +0.3% |
| Other amounts payable | 47/48 | €35,701 | €38,373 | +€2,672 | +7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,338 | €16,338 | = | 0.0% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | €29,149 | €29,028 | -€121 | -0.4% |
| Operating profit (loss) | 9901 | €12,670 | €12,545 | -€125 | -1.0% |
| Financial charges | 65/66B | €9,151 | €8,334 | -€817 | -8.9% |
| Recurring financial charges | 65 | €9,151 | €8,334 | -€817 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €3,519 | €4,211 | +€692 | +19.7% |
| Profit (loss) for the period | 9904 | €3,519 | €4,211 | +€692 | +19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,519 | €4,211 | +€692 | +19.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.