MOJA MANAGEMENT: 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.
MOJA MANAGEMENT
Largest movements
- Cash +€68,213
up €68,213 (+7.6%), from €897,134 to €965,347
mainly Net result for the year (+€237,845) and Other debts (+€81,488)
- Current investments +€59,086
up €59,086 (+18.1%), from €327,213 to €386,299
- Receivables within one year +€27,066
up €27,066 (+54.6%), from €49,534 to €76,600
of which Trade receivables: +€28,181
- Other debts +€81,488
up €81,488 (+20.8%), from €392,707 to €474,195
- Reserves +€70,015
up €70,015 (+7.8%), from €892,877 to €962,892
of which Distributable reserves: +€70,015
- Financial income +€56,150
up €56,150 (+3,081%), from €1,823 to €57,973
- Gross operating margin -€10,339
down €10,339 (-3.7%), from €283,221 to €272,881
- Purchases and services +€5,544
up €5,544 (+8.3%), from €66,709 to €72,254
- Taxes -€3,111
down €3,111 (-3.5%), from €89,852 to €86,741
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.
Derived cash bridge
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 | €1,527,180 | €1,678,339 | +€151,159 | +9.9% |
| Fixed assets | 21/28 | €250,817 | €250,094 | -€724 | -0.3% |
| Tangible fixed assets | 22/27 | €250,817 | €250,094 | -€724 | -0.3% |
| Land and buildings | 22 | €249,952 | €249,587 | -€364 | -0.1% |
| Furniture and vehicles | 24 | €866 | €506 | -€360 | -41.5% |
| Current assets | 29/58 | €1,276,363 | €1,428,246 | +€151,883 | +11.9% |
| Amounts receivable within one year | 40/41 | €49,534 | €76,600 | +€27,066 | +54.6% |
| Trade receivables | 40 | €33,565 | €61,746 | +€28,181 | +84.0% |
| Other amounts receivable | 41 | €15,968 | €14,854 | -€1,115 | -7.0% |
| Current investments | 50/53 | €327,213 | €386,299 | +€59,086 | +18.1% |
| Cash at bank and in hand | 54/58 | €897,134 | €965,347 | +€68,213 | +7.6% |
| Deferred charges and accrued income | 490/1 | €2,483 | - | -€2,483 | |
| Total equity and liabilities | 10/49 | €1,527,180 | €1,678,339 | +€151,159 | +9.9% |
| Equity | 10/15 | €1,104,428 | €1,174,443 | +€70,015 | +6.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €892,877 | €962,892 | +€70,015 | +7.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €891,017 | €961,032 | +€70,015 | +7.9% |
| Profit (loss) carried forward | 14 | €192,951 | €192,951 | = | 0.0% |
| Amounts payable | 17/49 | €422,752 | €503,896 | +€81,144 | +19.2% |
| Amounts payable within one year | 42/48 | €422,752 | €502,432 | +€79,680 | +18.8% |
| Trade debts | 44 | €6,816 | €2,318 | -€4,498 | -66.0% |
| Suppliers | 440/4 | €6,816 | €2,318 | -€4,498 | -66.0% |
| Taxes, remuneration and social security | 45 | €23,229 | €25,920 | +€2,691 | +11.6% |
| Taxes | 450/3 | €23,229 | €25,920 | +€2,691 | +11.6% |
| Other amounts payable | 47/48 | €392,707 | €474,195 | +€81,488 | +20.8% |
| Accrued charges and deferred income | 492/3 | - | €1,464 | +€1,464 | |
| Goods, raw materials, services and sundry goods | 60/61 | €66,709 | €72,254 | +€5,544 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €766 | €724 | -€42 | -5.5% |
| Other operating charges | 640/8 | €2,838 | €5,254 | +€2,416 | +85.1% |
| Gross operating margin | 9900 | €283,221 | €272,881 | -€10,339 | -3.7% |
| Operating profit (loss) | 9901 | €279,617 | €266,904 | -€12,713 | -4.5% |
| Financial income | 75/76B | €1,823 | €57,973 | +€56,150 | +3,081% |
| Recurring financial income | 75 | €1,823 | €57,973 | +€56,150 | +3,081% |
| Financial charges | 65/66B | -€15 | €290 | +€305 | |
| Recurring financial charges | 65 | -€15 | €290 | +€305 | |
| Profit (loss) for the period before taxes | 9903 | €281,454 | €324,586 | +€43,132 | +15.3% |
| Income taxes | 67/77 | €89,852 | €86,741 | -€3,111 | -3.5% |
| Profit (loss) for the period | 9904 | €191,603 | €237,845 | +€46,243 | +24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €191,603 | €237,845 | +€46,243 | +24.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.