MOLKER CONCEPT: 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.
MOLKER CONCEPT
Largest movements
- Receivables within one year +€9,863
up €9,863 (+413.2%), from €2,387 to €12,251
of which Trade receivables: +€11,213
- Cash +€6,091
up €6,091 (+379.5%), from €1,605 to €7,696
mainly Net result for the year (+€11,719) and Other debts (+€7,701)
- Tangible fixed assets -€3,136
no longer reported in 2025 (was €3,136)
- Profit (loss) carried forward +€11,719
up €11,719, from -€4,000 to €7,718
- Other debts +€7,701
up €7,701 (+1279.8%), from €602 to €8,303
- Tax, wage and social debts -€7,000
no longer reported in 2025 (was €7,000)
- Trade debts +€517
up €517 (+26.6%), from €1,946 to €2,462
- Gross operating margin +€28,924
up €28,924, from -€12,531 to €16,393
- Depreciation -€2,447
down €2,447 (-43.8%), from €5,583 to €3,136
- Other operating charges +€1,062
up €1,062 (+577.1%), from €184 to €1,247
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 | €7,547 | €20,483 | +€12,936 | +171.4% |
| Fixed assets | 21/28 | €3,136 | - | -€3,136 | |
| Tangible fixed assets | 22/27 | €3,136 | - | -€3,136 | |
| Furniture and vehicles | 24 | €3,136 | - | -€3,136 | |
| Current assets | 29/58 | €4,411 | €20,483 | +€16,073 | +364.4% |
| Amounts receivable within one year | 40/41 | €2,387 | €12,251 | +€9,863 | +413.2% |
| Trade receivables | 40 | €323 | €11,535 | +€11,213 | +3476.7% |
| Other amounts receivable | 41 | €2,065 | €716 | -€1,349 | -65.3% |
| Cash at bank and in hand | 54/58 | €1,605 | €7,696 | +€6,091 | +379.5% |
| Deferred charges and accrued income | 490/1 | €419 | €537 | +€119 | +28.3% |
| Total equity and liabilities | 10/49 | €7,547 | €20,483 | +€12,936 | +171.4% |
| Equity | 10/15 | -€2,000 | €9,718 | +€11,719 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,000 | €7,718 | +€11,719 | |
| Amounts payable | 17/49 | €9,547 | €10,765 | +€1,218 | +12.8% |
| Amounts payable within one year | 42/48 | €9,547 | €10,765 | +€1,218 | +12.8% |
| Trade debts | 44 | €1,946 | €2,462 | +€517 | +26.6% |
| Suppliers | 440/4 | €1,946 | €2,462 | +€517 | +26.6% |
| Taxes, remuneration and social security | 45 | €7,000 | - | -€7,000 | |
| Remuneration and social security | 454/9 | €7,000 | - | -€7,000 | |
| Other amounts payable | 47/48 | €602 | €8,303 | +€7,701 | +1279.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,583 | €3,136 | -€2,447 | -43.8% |
| Other operating charges | 640/8 | €184 | €1,247 | +€1,062 | +577.1% |
| Gross operating margin | 9900 | -€12,531 | €16,393 | +€28,924 | |
| Operating profit (loss) | 9901 | -€18,298 | €12,010 | +€30,308 | |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €280 | €295 | +€15 | +5.3% |
| Recurring financial charges | 65 | €280 | €295 | +€15 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | -€18,578 | €11,719 | +€30,297 | |
| Profit (loss) for the period | 9904 | -€18,578 | €11,719 | +€30,297 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,578 | €11,719 | +€30,297 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.