Moment 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.
Moment consulting
Largest movements
- Cash +€19,160
up €19,160 (+1,916,000%), from €1 to €19,161
mainly Other debts (+€65,430) and Accrued charges and deferred income (+€750)
- Receivables within one year +€4,379
up €4,379 (+49.6%), from €8,828 to €13,207
of which Trade receivables: +€13,181
- Other debts +€65,430
up €65,430 (+62.1%), from €105,406 to €170,836
- Profit (loss) carried forward -€40,780
down €40,780 (-29.3%), from -€139,078 to -€179,858
- Trade debts -€2,353
down €2,353 (-10.5%), from €22,382 to €20,029
- Accrued charges and deferred income +€750
new in 2025: €750
- Advances received +€423
new in 2025: €423
- Gross operating margin +€96,941
up €96,941 (+70.4%), from -€137,627 to -€40,686
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 | €8,829 | €32,368 | +€23,539 | +267% |
| Current assets | 29/58 | €8,829 | €32,368 | +€23,539 | +267% |
| Amounts receivable within one year | 40/41 | €8,828 | €13,207 | +€4,379 | +49.6% |
| Trade receivables | 40 | - | €13,181 | +€13,181 | |
| Other amounts receivable | 41 | €8,828 | €26 | -€8,802 | -99.7% |
| Cash at bank and in hand | 54/58 | €1 | €19,161 | +€19,160 | +1,916,000% |
| Total equity and liabilities | 10/49 | €8,829 | €32,368 | +€23,539 | +267% |
| Equity | 10/15 | -€119,078 | -€159,858 | -€40,780 | -34.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€139,078 | -€179,858 | -€40,780 | -29.3% |
| Amounts payable | 17/49 | €127,907 | €192,226 | +€64,319 | +50.3% |
| Amounts payable within one year | 42/48 | €127,907 | €191,476 | +€63,569 | +49.7% |
| Trade debts | 44 | €22,382 | €20,029 | -€2,353 | -10.5% |
| Suppliers | 440/4 | €22,382 | €20,029 | -€2,353 | -10.5% |
| Advances received on contracts in progress | 46 | - | €423 | +€423 | |
| Taxes, remuneration and social security | 45 | €119 | €188 | +€69 | +58.0% |
| Taxes | 450/3 | €119 | €188 | +€69 | +58.0% |
| Other amounts payable | 47/48 | €105,406 | €170,836 | +€65,430 | +62.1% |
| Accrued charges and deferred income | 492/3 | - | €750 | +€750 | |
| Other operating charges | 640/8 | €772 | - | -€772 | |
| Gross operating margin | 9900 | -€137,627 | -€40,686 | +€96,941 | +70.4% |
| Operating profit (loss) | 9901 | -€138,399 | -€40,686 | +€97,713 | +70.6% |
| Financial charges | 65/66B | €679 | €94 | -€585 | -86.2% |
| Recurring financial charges | 65 | €679 | €94 | -€585 | -86.2% |
| Profit (loss) for the period before taxes | 9903 | -€139,078 | -€40,780 | +€98,298 | +70.7% |
| Profit (loss) for the period | 9904 | -€139,078 | -€40,780 | +€98,298 | +70.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€139,078 | -€40,780 | +€98,298 | +70.7% |
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.