MOMA IMMO: 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.
What changed
MOMA IMMO
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€75,967
2024 · €217,107-€141,140
Equity
€3.7m
2024 · €3.6m+€75,967
Cash
€27,029
2024 · €34,648-€7,619
Balance sheet total
€7.2m
2024 · €6.1m+€1.1m
Largest movements
Assets
- Stocks and contracts +€865,959
up €865,959 (+26.9%), from €3.2m to €4.1m
- Receivables after one year +€628,740
new in 2025: €628,740
- Receivables within one year -€443,225
down €443,225 (-37.3%), from €1.2m to €744,100
of which Other amounts receivable: -€710,016
- Current investments +€72,202
up €72,202 (+7.2%), from €1.0m to €1.1m
Equity and liabilities
- Short-term financial debts +€778,421
up €778,421 (+115%), from €676,133 to €1.5m
- Trade debts +€232,214
up €232,214 (+2,089%), from €11,117 to €243,330
- Profit (loss) carried forward +€75,967
up €75,967 (+49.2%), from €154,319 to €230,285
Income statement
- Gross operating margin -€172,933
down €172,933 (-43.4%), from €398,054 to €225,121
- Taxes -€43,561
down €43,561 (-61.0%), from €71,393 to €27,831
- Other operating charges +€17,559
up €17,559 (+232%), from €7,566 to €25,125
- Depreciation +€14,029
up €14,029 (+52.8%), from €26,575 to €40,604
- Financial income +€11,529
up €11,529 (+22.5%), from €51,242 to €62,771
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.
Result 2024
€217,107
Gross operating margin
-€172,933
Depreciation
-€14,029
Other operating charges
-€17,559
Financial income
+€11,529
Financial charges
+€8,290
Taxes
+€43,561
Result 2025
€75,967
raises the resultlowers the result
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.
From operations
-€672,250
Investment
-€132,244
Financing
+€796,875
Cash 2024
€34,648
From operations (derived)
-€672,250
Net result for the year
+€75,967
Depreciation
+€40,604
Receivables after one year
-€628,740
Stocks and contracts
-€865,959
Receivables within one year
+€443,225
Deferred charges and accrued income
+€7,893
Trade debts
+€232,214
Smaller working-capital items
-€1,050
Other debts
+€23,598
Investment (derived)
-€132,244
Investment in fixed assets (net)
-€60,042
Current investments
-€72,202
Financing
+€796,875
Debts after one year
+€4,792
Current portion of long-term debt
+€13,661
Short-term financial debts
+€778,421
Cash 2025
€27,029
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,086,128 | €7,213,730 | +€1.1m | +18.5% |
| Fixed assets | 21/28 | €634,801 | €654,240 | +€19,438 | +3.1% |
| Tangible fixed assets | 22/27 | €624,801 | €644,240 | +€19,438 | +3.1% |
| Land and buildings | 22 | €615,899 | €635,714 | +€19,815 | +3.2% |
| Furniture and vehicles | 24 | €8,903 | €8,526 | -€377 | -4.2% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €5,451,326 | €6,559,491 | +€1.1m | +20.3% |
| Amounts receivable after more than one year | 29 | - | €628,740 | +€628,740 | |
| Other amounts receivable | 291 | - | €628,740 | +€628,740 | |
| Stocks and contracts in progress | 3 | €3,216,847 | €4,082,805 | +€865,959 | +26.9% |
| Stocks | 30/36 | €3,216,847 | €4,082,805 | +€865,959 | +26.9% |
| Amounts receivable within one year | 40/41 | €1,187,324 | €744,100 | -€443,225 | -37.3% |
| Trade receivables | 40 | €25,924 | €292,716 | +€266,792 | +1,029% |
| Other amounts receivable | 41 | €1,161,400 | €451,384 | -€710,016 | -61.1% |
| Current investments | 50/53 | €1,002,929 | €1,075,131 | +€72,202 | +7.2% |
| Cash at bank and in hand | 54/58 | €34,648 | €27,029 | -€7,619 | -22.0% |
| Deferred charges and accrued income | 490/1 | €9,578 | €1,686 | -€7,893 | -82.4% |
| Total equity and liabilities | 10/49 | €6,086,128 | €7,213,730 | +€1.1m | +18.5% |
| Equity | 10/15 | €3,599,269 | €3,675,235 | +€75,967 | +2.1% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €3,429,950 | €3,429,950 | = | 0.0% |
| Tax-exempt reserves | 132 | €63,150 | €63,150 | = | 0.0% |
| Distributable reserves | 133 | €3,366,800 | €3,366,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €154,319 | €230,285 | +€75,967 | +49.2% |
| Amounts payable | 17/49 | €2,486,859 | €3,538,495 | +€1.1m | +42.3% |
| Amounts payable after more than one year | 17 | €1,481,481 | €1,486,273 | +€4,792 | +0.3% |
| Financial debts | 170/4 | €1,373,966 | €1,357,411 | -€16,555 | -1.2% |
| Other amounts payable | 178/9 | €107,514 | €128,862 | +€21,347 | +19.9% |
| Amounts payable within one year | 42/48 | €1,004,991 | €2,052,222 | +€1.0m | +104% |
| Current portion of amounts payable after more than one year | 42 | €22,904 | €36,565 | +€13,661 | +59.6% |
| Financial debts | 43 | €676,133 | €1,454,554 | +€778,421 | +115% |
| Credit institutions | 430/8 | €676,133 | €1,454,554 | +€778,421 | +115% |
| Trade debts | 44 | €11,117 | €243,330 | +€232,214 | +2,089% |
| Suppliers | 440/4 | €11,117 | €243,330 | +€232,214 | +2,089% |
| Taxes, remuneration and social security | 45 | €21,506 | €20,843 | -€663 | -3.1% |
| Taxes | 450/3 | €21,506 | €20,843 | -€663 | -3.1% |
| Other amounts payable | 47/48 | €273,332 | €296,930 | +€23,598 | +8.6% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,575 | €40,604 | +€14,029 | +52.8% |
| Other operating charges | 640/8 | €7,566 | €25,125 | +€17,559 | +232% |
| Gross operating margin | 9900 | €398,054 | €225,121 | -€172,933 | -43.4% |
| Operating profit (loss) | 9901 | €363,913 | €159,393 | -€204,520 | -56.2% |
| Financial income | 75/76B | €51,242 | €62,771 | +€11,529 | +22.5% |
| Recurring financial income | 75 | €51,242 | €62,771 | +€11,529 | +22.5% |
| Financial charges | 65/66B | €126,655 | €118,366 | -€8,290 | -6.5% |
| Recurring financial charges | 65 | €126,655 | €118,366 | -€8,290 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €288,500 | €103,798 | -€184,702 | -64.0% |
| Income taxes | 67/77 | €71,393 | €27,831 | -€43,561 | -61.0% |
| Profit (loss) for the period | 9904 | €217,107 | €75,967 | -€141,140 | -65.0% |
| Transfer to tax-exempt reserves | 689 | €63,150 | - | -€63,150 | |
| Profit (loss) for the period to be appropriated | 9905 | €153,957 | €75,967 | -€77,990 | -50.7% |
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 19 October 2026 via checked.be.