MOJI: 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.
MOJI
Largest movements
- Cash +€47,262
up €47,262 (+121.9%), from €38,781 to €86,042
mainly Net result for the year (+€64,561) and Other debts (+€16,987)
- Current investments +€10,000
up €10,000 (+40.0%), from €25,000 to €35,000
- Receivables within one year -€8,069
down €8,069 (-67.2%), from €12,002 to €3,933
of which Trade receivables: -€10,034
- Reserves +€40,836
up €40,836 (+39.8%), from €102,643 to €143,479
of which Distributable reserves: +€40,836
- Other debts +€16,987
up €16,987 (+136.1%), from €12,483 to €29,471
- Debts after one year -€11,302
down €11,302 (-6.3%), from €178,205 to €166,903
- Accrued charges and deferred income -€6,895
no longer reported in 2025 (was €6,895)
- Tax, wage and social debts +€6,376
up €6,376 (+410.3%), from €1,554 to €7,930
of which Taxes: +€7,804
- Gross operating margin +€76,198
up €76,198 (+253.5%), from €30,059 to €106,257
- Taxes +€22,718
up €22,718 (+540.4%), from €4,204 to €26,922
- Financial charges -€1,385
down €1,385 (-31.3%), from €4,425 to €3,040
of which Financial charges: -€1,385
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 | €332,792 | €378,106 | +€45,313 | +13.6% |
| Fixed assets | 21/28 | €255,902 | €252,837 | -€3,066 | -1.2% |
| Tangible fixed assets | 22/27 | €255,902 | €252,837 | -€3,066 | -1.2% |
| Land and buildings | 22 | €255,652 | €250,988 | -€4,664 | -1.8% |
| Plant, machinery and equipment | 23 | - | €1,849 | +€1,849 | |
| Furniture and vehicles | 24 | €250 | - | -€250 | |
| Current assets | 29/58 | €76,890 | €125,269 | +€48,379 | +62.9% |
| Amounts receivable within one year | 40/41 | €12,002 | €3,933 | -€8,069 | -67.2% |
| Trade receivables | 40 | €10,934 | €900 | -€10,034 | -91.8% |
| Other amounts receivable | 41 | €1,068 | €3,033 | +€1,965 | +184.0% |
| Current investments | 50/53 | €25,000 | €35,000 | +€10,000 | +40.0% |
| Cash at bank and in hand | 54/58 | €38,781 | €86,042 | +€47,262 | +121.9% |
| Deferred charges and accrued income | 490/1 | €1,107 | €294 | -€813 | -73.5% |
| Total equity and liabilities | 10/49 | €332,792 | €378,106 | +€45,313 | +13.6% |
| Equity | 10/15 | €121,243 | €162,079 | +€40,836 | +33.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €102,643 | €143,479 | +€40,836 | +39.8% |
| Tax-exempt reserves | 132 | €122 | €122 | = | 0.0% |
| Distributable reserves | 133 | €102,521 | €143,357 | +€40,836 | +39.8% |
| Amounts payable | 17/49 | €211,550 | €216,027 | +€4,477 | +2.1% |
| Amounts payable after more than one year | 17 | €178,205 | €166,903 | -€11,302 | -6.3% |
| Financial debts | 170/4 | €178,205 | €166,903 | -€11,302 | -6.3% |
| Amounts payable within one year | 42/48 | €26,450 | €49,124 | +€22,674 | +85.7% |
| Current portion of amounts payable after more than one year | 42 | €11,133 | €11,302 | +€168 | +1.5% |
| Trade debts | 44 | €1,279 | €422 | -€857 | -67.0% |
| Suppliers | 440/4 | €1,279 | €422 | -€857 | -67.0% |
| Taxes, remuneration and social security | 45 | €1,554 | €7,930 | +€6,376 | +410.3% |
| Taxes | 450/3 | €125 | €7,930 | +€7,804 | +6219.7% |
| Remuneration and social security | 454/9 | €1,428 | - | -€1,428 | |
| Other amounts payable | 47/48 | €12,483 | €29,471 | +€16,987 | +136.1% |
| Accrued charges and deferred income | 492/3 | €6,895 | - | -€6,895 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,956 | €9,425 | -€531 | -5.3% |
| Other operating charges | 640/8 | €2,512 | €2,532 | +€20 | +0.8% |
| Non-recurring operating charges | 66A | €2,642 | €400 | -€2,242 | -84.9% |
| Gross operating margin | 9900 | €30,059 | €106,257 | +€76,198 | +253.5% |
| Operating profit (loss) | 9901 | €14,949 | €93,900 | +€78,951 | +528.1% |
| Financial income | 75/76B | €200 | €624 | +€424 | +211.9% |
| Recurring financial income | 75 | €200 | €624 | +€424 | +211.9% |
| Financial charges | 65/66B | €4,425 | €3,040 | -€1,385 | -31.3% |
| Recurring financial charges | 65 | €4,425 | €3,040 | -€1,385 | -31.3% |
| Non-recurring financial charges | 66B | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | €10,725 | €91,484 | +€80,759 | +753.0% |
| Income taxes | 67/77 | €4,204 | €26,922 | +€22,718 | +540.4% |
| Profit (loss) for the period | 9904 | €6,521 | €64,561 | +€58,041 | +890.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,521 | €64,561 | +€58,041 | +890.1% |
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 8 October 2026 via checked.be.