Moldova: 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.
Moldova
Largest movements
- Tangible fixed assets -€28,140
down €28,140 (-49.1%), from €57,348 to €29,208
- Cash +€1,422
up €1,422 (+48.6%), from €2,927 to €4,349
mainly Depreciation (+€30,053) and Trade debts (+€26,897)
- Profit (loss) carried forward -€58,257
down €58,257 (-413.4%), from -€14,093 to -€72,350
- Trade debts +€26,897
up €26,897 (+172.5%), from €15,591 to €42,489
- Advances received +€12,741
new in 2024: €12,741
- Tax, wage and social debts -€7,687
no longer reported in 2024 (was €7,687)
of which Remuneration and social security: -€5,907
- Depreciation +€30,053
new in 2024: €30,053
- Gross operating margin -€5,972
down €5,972 (-5.3%), from €113,209 to €107,237
- Staff costs +€5,499
up €5,499 (+4.4%), from €123,902 to €129,401
- Other operating charges +€2,283
up €2,283 (+121.9%), from €1,872 to €4,155
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,513 | €44,759 | -€26,754 | -37.4% |
| Fixed assets | 21/28 | €57,711 | €29,571 | -€28,140 | -48.8% |
| Tangible fixed assets | 22/27 | €57,348 | €29,208 | -€28,140 | -49.1% |
| Plant, machinery and equipment | 23 | €20,506 | €10,037 | -€10,469 | -51.1% |
| Furniture and vehicles | 24 | €8,521 | €4,017 | -€4,503 | -52.9% |
| Other tangible fixed assets | 26 | €28,321 | €15,153 | -€13,168 | -46.5% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €13,801 | €15,188 | +€1,386 | +10.0% |
| Stocks and contracts in progress | 3 | €4,688 | €4,533 | -€155 | -3.3% |
| Stocks | 30/36 | €4,688 | €4,533 | -€155 | -3.3% |
| Amounts receivable within one year | 40/41 | €6,186 | €6,303 | +€117 | +1.9% |
| Other amounts receivable | 41 | €6,186 | €6,303 | +€117 | +1.9% |
| Cash at bank and in hand | 54/58 | €2,927 | €4,349 | +€1,422 | +48.6% |
| Deferred charges and accrued income | 490/1 | - | €2 | +€2 | |
| Total equity and liabilities | 10/49 | €71,513 | €44,759 | -€26,754 | -37.4% |
| Equity | 10/15 | €33,409 | -€24,849 | -€58,257 | |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €17,501 | €17,501 | = | 0.0% |
| Distributable reserves | 133 | €17,501 | €17,501 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,093 | -€72,350 | -€58,257 | -413.4% |
| Amounts payable | 17/49 | €38,104 | €69,607 | +€31,503 | +82.7% |
| Amounts payable within one year | 42/48 | €38,104 | €69,607 | +€31,503 | +82.7% |
| Trade debts | 44 | €15,591 | €42,489 | +€26,897 | +172.5% |
| Suppliers | 440/4 | €15,591 | €42,489 | +€26,897 | +172.5% |
| Advances received on contracts in progress | 46 | - | €12,741 | +€12,741 | |
| Taxes, remuneration and social security | 45 | €7,687 | - | -€7,687 | |
| Taxes | 450/3 | €1,780 | - | -€1,780 | |
| Remuneration and social security | 454/9 | €5,907 | - | -€5,907 | |
| Other amounts payable | 47/48 | €14,825 | €14,378 | -€448 | -3.0% |
| Non-recurring operating income | 76A | €1,144 | - | -€1,144 | |
| Remuneration, social security and pensions | 62 | €123,902 | €129,401 | +€5,499 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €30,053 | +€30,053 | |
| Other operating charges | 640/8 | €1,872 | €4,155 | +€2,283 | +121.9% |
| Gross operating margin | 9900 | €113,209 | €107,237 | -€5,972 | -5.3% |
| Operating profit (loss) | 9901 | -€12,565 | -€56,373 | -€43,807 | -348.6% |
| Financial income | 75/76B | €26 | €0 | -€26 | -98.8% |
| Recurring financial income | 75 | €26 | €0 | -€26 | -98.8% |
| Financial charges | 65/66B | €2,135 | €1,885 | -€250 | -11.7% |
| Recurring financial charges | 65 | €2,135 | €1,885 | -€250 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | -€14,674 | -€58,257 | -€43,583 | -297.0% |
| Profit (loss) for the period | 9904 | -€14,674 | -€58,257 | -€43,583 | -297.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,674 | -€58,257 | -€43,583 | -297.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.