MOJONE ARCHITECTES: 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.
MOJONE ARCHITECTES
Largest movements
- Cash +€25,322
up €25,322 (+60.4%), from €41,925 to €67,247
mainly Net result for the year (+€23,622) and Depreciation (+€19,397)
- Tangible fixed assets +€11,554
up €11,554 (+9.2%), from €125,804 to €137,359
- Deferred charges and accrued income +€8,346
new in 2025: €8,346
- Receivables within one year +€6,046
up €6,046 (+56.0%), from €10,787 to €16,833
of which Trade receivables: +€5,368
- Profit (loss) carried forward +€23,622
up €23,622 (+69.7%), from €33,889 to €57,511
- Debts after one year +€16,782
up €16,782 (+17.3%), from €97,252 to €114,034
- Tax, wage and social debts +€10,295
up €10,295 (+59.2%), from €17,394 to €27,688
of which Taxes: +€8,695
- Current portion of long-term debt +€3,554
up €3,554 (+68.5%), from €5,184 to €8,738
- Trade debts -€3,015
down €3,015 (-23.3%), from €12,922 to €9,907
- Gross operating margin +€16,722
up €16,722 (+41.3%), from €40,488 to €57,210
- Depreciation +€11,011
up €11,011 (+131%), from €8,385 to €19,397
- Taxes -€2,995
down €2,995 (-31.4%), from €9,545 to €6,550
- Other operating charges +€1,384
up €1,384 (+289%), from €479 to €1,862
- Financial charges +€701
up €701 (+13.8%), from €5,079 to €5,779
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 | €178,517 | €229,785 | +€51,268 | +28.7% |
| Fixed assets | 21/28 | €125,804 | €137,359 | +€11,554 | +9.2% |
| Tangible fixed assets | 22/27 | €125,804 | €137,359 | +€11,554 | +9.2% |
| Land and buildings | 22 | €125,027 | €128,776 | +€3,749 | +3.0% |
| Furniture and vehicles | 24 | €378 | €5,183 | +€4,805 | +1,272% |
| Assets under construction and advance payments | 27 | €400 | €3,400 | +€3,000 | +750% |
| Current assets | 29/58 | €52,712 | €92,426 | +€39,714 | +75.3% |
| Amounts receivable within one year | 40/41 | €10,787 | €16,833 | +€6,046 | +56.0% |
| Trade receivables | 40 | €10,787 | €16,155 | +€5,368 | +49.8% |
| Other amounts receivable | 41 | - | €678 | +€678 | |
| Cash at bank and in hand | 54/58 | €41,925 | €67,247 | +€25,322 | +60.4% |
| Deferred charges and accrued income | 490/1 | - | €8,346 | +€8,346 | |
| Total equity and liabilities | 10/49 | €178,517 | €229,785 | +€51,268 | +28.7% |
| Equity | 10/15 | €43,889 | €67,511 | +€23,622 | +53.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,889 | €57,511 | +€23,622 | +69.7% |
| Amounts payable | 17/49 | €134,628 | €162,274 | +€27,646 | +20.5% |
| Amounts payable after more than one year | 17 | €97,252 | €114,034 | +€16,782 | +17.3% |
| Financial debts | 170/4 | €97,252 | €114,034 | +€16,782 | +17.3% |
| Amounts payable within one year | 42/48 | €37,376 | €48,240 | +€10,864 | +29.1% |
| Current portion of amounts payable after more than one year | 42 | €5,184 | €8,738 | +€3,554 | +68.5% |
| Trade debts | 44 | €12,922 | €9,907 | -€3,015 | -23.3% |
| Suppliers | 440/4 | €12,922 | €9,907 | -€3,015 | -23.3% |
| Taxes, remuneration and social security | 45 | €17,394 | €27,688 | +€10,295 | +59.2% |
| Taxes | 450/3 | €17,394 | €26,088 | +€8,695 | +50.0% |
| Remuneration and social security | 454/9 | - | €1,600 | +€1,600 | |
| Other amounts payable | 47/48 | €1,876 | €1,906 | +€30 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,385 | €19,397 | +€11,011 | +131% |
| Other operating charges | 640/8 | €479 | €1,862 | +€1,384 | +289% |
| Gross operating margin | 9900 | €40,488 | €57,210 | +€16,722 | +41.3% |
| Operating profit (loss) | 9901 | €31,624 | €35,951 | +€4,327 | +13.7% |
| Financial charges | 65/66B | €5,079 | €5,779 | +€701 | +13.8% |
| Recurring financial charges | 65 | €5,079 | €5,779 | +€701 | +13.8% |
| Profit (loss) for the period before taxes | 9903 | €26,546 | €30,172 | +€3,626 | +13.7% |
| Income taxes | 67/77 | €9,545 | €6,550 | -€2,995 | -31.4% |
| Profit (loss) for the period | 9904 | €17,001 | €23,622 | +€6,621 | +38.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,001 | €23,622 | +€6,621 | +38.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.