MOLDEREZ-CONSULT: 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.
MOLDEREZ-CONSULT
Largest movements
- Intangible fixed assets -€17,243
down €17,243 (-57.0%), from €30,264 to €13,021
- Receivables within one year -€10,746
down €10,746 (-11.9%), from €90,357 to €79,611
of which Trade receivables: -€16,125
- Tangible fixed assets -€5,312
down €5,312 (-36.0%), from €14,757 to €9,445
- Trade debts -€13,744
down €13,744 (-33.7%), from €40,839 to €27,095
- Profit (loss) carried forward -€8,227
down €8,227 (-276%), from -€2,978 to -€11,204
- Short-term financial debts -€6,325
down €6,325 (-12.2%), from €51,856 to €45,532
- Tax, wage and social debts -€4,481
down €4,481 (-28.8%), from €15,552 to €11,071
of which Taxes: -€3,961
- Gross operating margin +€24,434
up €24,434, from -€9,859 to €14,575
- Depreciation +€4,788
up €4,788 (+54.6%), from €8,768 to €13,555
- Financial charges +€3,925
up €3,925 (+87.2%), from €4,500 to €8,424
- Other operating charges +€508
up €508 (+35.5%), from €1,431 to €1,939
- Taxes +€197
up €197 (+20.4%), from €967 to €1,163
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €155,378 | €122,632 | -€32,745 | -21.1% |
| Fixed assets | 21/28 | €45,021 | €22,466 | -€22,555 | -50.1% |
| Intangible fixed assets | 21 | €30,264 | €13,021 | -€17,243 | -57.0% |
| Tangible fixed assets | 22/27 | €14,757 | €9,445 | -€5,312 | -36.0% |
| Furniture and vehicles | 24 | €14,757 | €9,445 | -€5,312 | -36.0% |
| Current assets | 29/58 | €110,357 | €100,167 | -€10,190 | -9.2% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €90,357 | €79,611 | -€10,746 | -11.9% |
| Trade receivables | 40 | €37,777 | €21,653 | -€16,125 | -42.7% |
| Other amounts receivable | 41 | €52,579 | €57,958 | +€5,379 | +10.2% |
| Deferred charges and accrued income | 490/1 | - | €556 | +€556 | |
| Total equity and liabilities | 10/49 | €155,378 | €122,632 | -€32,745 | -21.1% |
| Equity | 10/15 | €45,443 | €37,216 | -€8,227 | -18.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €29,820 | €29,820 | = | 0.0% |
| 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 | €27,960 | €27,960 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,978 | -€11,204 | -€8,227 | -276% |
| Amounts payable | 17/49 | €109,935 | €85,416 | -€24,519 | -22.3% |
| Amounts payable within one year | 42/48 | €108,247 | €83,698 | -€24,549 | -22.7% |
| Financial debts | 43 | €51,856 | €45,532 | -€6,325 | -12.2% |
| Credit institutions | 430/8 | €51,856 | €45,532 | -€6,325 | -12.2% |
| Trade debts | 44 | €40,839 | €27,095 | -€13,744 | -33.7% |
| Suppliers | 440/4 | €40,839 | €27,095 | -€13,744 | -33.7% |
| Taxes, remuneration and social security | 45 | €15,552 | €11,071 | -€4,481 | -28.8% |
| Taxes | 450/3 | €14,712 | €10,751 | -€3,961 | -26.9% |
| Remuneration and social security | 454/9 | €840 | €320 | -€520 | -61.9% |
| Accrued charges and deferred income | 492/3 | €1,688 | €1,718 | +€30 | +1.8% |
| Remuneration, social security and pensions | 62 | €25 | - | -€25 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,768 | €13,555 | +€4,788 | +54.6% |
| Other operating charges | 640/8 | €1,431 | €1,939 | +€508 | +35.5% |
| Operating charges capitalised as restructuring costs | 649 | -€13,049 | - | +€13,049 | |
| Non-recurring operating charges | 66A | €1,942 | €550 | -€1,392 | -71.7% |
| Gross operating margin | 9900 | -€9,859 | €14,575 | +€24,434 | |
| Operating profit (loss) | 9901 | -€8,976 | -€1,469 | +€7,507 | +83.6% |
| Financial income | 75/76B | €2,853 | €2,830 | -€23 | -0.8% |
| Recurring financial income | 75 | €2,853 | €2,830 | -€23 | -0.8% |
| Financial charges | 65/66B | €4,500 | €8,424 | +€3,925 | +87.2% |
| Recurring financial charges | 65 | €4,500 | €8,424 | +€3,925 | +87.2% |
| Profit (loss) for the period before taxes | 9903 | -€10,622 | -€7,063 | +€3,559 | +33.5% |
| Income taxes | 67/77 | €967 | €1,163 | +€197 | +20.4% |
| Profit (loss) for the period | 9904 | -€11,589 | -€8,227 | +€3,362 | +29.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,589 | -€8,227 | +€3,362 | +29.0% |
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 29 October 2026 via checked.be.