MoMa Consulting: 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.
MoMa Consulting
Largest movements
- Cash +€42,825
up €42,825 (+2,776%), from €1,543 to €44,368
mainly Debts after one year (+€50,000) and Net result for the year (+€41,801)
- Receivables within one year +€14,585
up €14,585 (+178%), from €8,206 to €22,791
of which Trade receivables: +€14,680
- Tangible fixed assets -€3,179
down €3,179 (-5.4%), from €58,715 to €55,537
of which Other tangible fixed assets: -€2,587
- Debts after one year +€50,000
new in 2025: €50,000
- Profit (loss) carried forward +€41,801
up €41,801 (+6,677%), from €626 to €42,427
- Other debts -€37,821
down €37,821 (-72.0%), from €52,511 to €14,690
- Gross operating margin +€90,050
up €90,050, from -€37,795 to €52,255
- Financial charges +€2,686
up €2,686 (+1,493%), from €180 to €2,866
- Taxes +€1,581
up €1,581, from €0 to €1,581
- Depreciation +€681
up €681 (+14.4%), from €4,739 to €5,420
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 | €68,464 | €122,696 | +€54,231 | +79.2% |
| Fixed assets | 21/28 | €58,715 | €55,537 | -€3,179 | -5.4% |
| Tangible fixed assets | 22/27 | €58,715 | €55,537 | -€3,179 | -5.4% |
| Furniture and vehicles | 24 | €11,247 | €10,656 | -€592 | -5.3% |
| Other tangible fixed assets | 26 | €47,468 | €44,881 | -€2,587 | -5.4% |
| Current assets | 29/58 | €9,749 | €67,159 | +€57,410 | +589% |
| Amounts receivable within one year | 40/41 | €8,206 | €22,791 | +€14,585 | +178% |
| Trade receivables | 40 | €1,107 | €15,787 | +€14,680 | +1,326% |
| Other amounts receivable | 41 | €7,099 | €7,004 | -€96 | -1.3% |
| Cash at bank and in hand | 54/58 | €1,543 | €44,368 | +€42,825 | +2,776% |
| Total equity and liabilities | 10/49 | €68,464 | €122,696 | +€54,231 | +79.2% |
| Equity | 10/15 | €8,126 | €49,927 | +€41,801 | +514% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €626 | €42,427 | +€41,801 | +6,677% |
| Amounts payable | 17/49 | €60,338 | €72,769 | +€12,431 | +20.6% |
| Amounts payable after more than one year | 17 | - | €50,000 | +€50,000 | |
| Financial debts | 170/4 | - | €50,000 | +€50,000 | |
| Amounts payable within one year | 42/48 | €60,338 | €22,769 | -€37,569 | -62.3% |
| Trade debts | 44 | €7,827 | €8,079 | +€252 | +3.2% |
| Suppliers | 440/4 | €7,827 | €8,079 | +€252 | +3.2% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €52,511 | €14,690 | -€37,821 | -72.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,739 | €5,420 | +€681 | +14.4% |
| Other operating charges | 640/8 | €435 | €665 | +€230 | +53.0% |
| Gross operating margin | 9900 | -€37,795 | €52,255 | +€90,050 | |
| Operating profit (loss) | 9901 | -€42,968 | €46,170 | +€89,138 | |
| Financial income | 75/76B | €0 | €77 | +€77 | +257,500% |
| Recurring financial income | 75 | €0 | €77 | +€77 | +257,500% |
| Financial charges | 65/66B | €180 | €2,866 | +€2,686 | +1,493% |
| Recurring financial charges | 65 | €180 | €2,866 | +€2,686 | +1,493% |
| Profit (loss) for the period before taxes | 9903 | -€43,148 | €43,382 | +€86,530 | |
| Income taxes | 67/77 | €0 | €1,581 | +€1,581 | |
| Profit (loss) for the period | 9904 | -€43,148 | €41,801 | +€84,949 | |
| Profit (loss) for the period to be appropriated | 9905 | -€43,148 | €41,801 | +€84,949 |
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 30 October 2026 via checked.be.