MOLARIS: 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.
MOLARIS
Largest movements
- Cash +€600,751
up €600,751 (+296.7%), from €202,455 to €803,206
mainly Current investments (+€500,000) and Net result for the year (+€217,056)
- Current investments -€500,000
down €500,000 (-100.0%), from €500,000 to €0
- Tangible fixed assets -€80,361
down €80,361 (-17.4%), from €463,162 to €382,800
of which Land and buildings: -€80,467
- Reserves +€46,380
up €46,380 (+3.5%), from €1.3m to €1.4m
of which Distributable reserves: +€46,380
- Financial income -€8,134
down €8,134 (-47.6%), from €17,093 to €8,959
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 | €1,532,475 | €1,547,097 | +€14,623 | +1.0% |
| Fixed assets | 21/28 | €463,162 | €382,800 | -€80,361 | -17.4% |
| Tangible fixed assets | 22/27 | €463,162 | €382,800 | -€80,361 | -17.4% |
| Land and buildings | 22 | €454,806 | €374,338 | -€80,467 | -17.7% |
| Plant, machinery and equipment | 23 | €6,691 | €8,462 | +€1,771 | +26.5% |
| Furniture and vehicles | 24 | €1,665 | €0 | -€1,665 | -100.0% |
| Current assets | 29/58 | €1,069,313 | €1,164,297 | +€94,984 | +8.9% |
| Amounts receivable within one year | 40/41 | €362,328 | €360,191 | -€2,137 | -0.6% |
| Trade receivables | 40 | €63 | €5,052 | +€4,989 | +7928.5% |
| Other amounts receivable | 41 | €362,265 | €355,138 | -€7,127 | -2.0% |
| Current investments | 50/53 | €500,000 | €0 | -€500,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €202,455 | €803,206 | +€600,751 | +296.7% |
| Deferred charges and accrued income | 490/1 | €4,531 | €901 | -€3,630 | -80.1% |
| Total equity and liabilities | 10/49 | €1,532,475 | €1,547,097 | +€14,623 | +1.0% |
| Equity | 10/15 | €1,356,814 | €1,403,194 | +€46,380 | +3.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,338,214 | €1,384,594 | +€46,380 | +3.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,338,214 | €1,384,594 | +€46,380 | +3.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €175,661 | €143,903 | -€31,757 | -18.1% |
| Amounts payable after more than one year | 17 | €109,036 | €94,120 | -€14,916 | -13.7% |
| Financial debts | 170/4 | €109,036 | €94,120 | -€14,916 | -13.7% |
| Amounts payable within one year | 42/48 | €66,625 | €46,283 | -€20,341 | -30.5% |
| Current portion of amounts payable after more than one year | 42 | €30,309 | €14,916 | -€15,393 | -50.8% |
| Trade debts | 44 | €5,171 | €4,708 | -€463 | -8.9% |
| Suppliers | 440/4 | €5,171 | €4,708 | -€463 | -8.9% |
| Taxes, remuneration and social security | 45 | €22,137 | €26,659 | +€4,522 | +20.4% |
| Taxes | 450/3 | €22,137 | €26,659 | +€4,522 | +20.4% |
| Other amounts payable | 47/48 | €9,008 | €0 | -€9,008 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €3,500 | +€3,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,885 | €89,681 | -€3,204 | -3.4% |
| Other operating charges | 640/8 | €9,322 | €6,571 | -€2,751 | -29.5% |
| Gross operating margin | 9900 | €407,939 | €410,425 | +€2,487 | +0.6% |
| Operating profit (loss) | 9901 | €305,731 | €314,173 | +€8,442 | +2.8% |
| Financial income | 75/76B | €17,093 | €8,959 | -€8,134 | -47.6% |
| Recurring financial income | 75 | €17,093 | €8,959 | -€8,134 | -47.6% |
| Financial charges | 65/66B | €5,510 | €2,619 | -€2,891 | -52.5% |
| Recurring financial charges | 65 | €5,510 | €2,619 | -€2,891 | -52.5% |
| Profit (loss) for the period before taxes | 9903 | €317,314 | €320,513 | +€3,199 | +1.0% |
| Income taxes | 67/77 | €103,004 | €103,457 | +€454 | +0.4% |
| Profit (loss) for the period | 9904 | €214,311 | €217,056 | +€2,745 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €214,311 | €217,056 | +€2,745 | +1.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.