Momes Circus: 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.
Momes Circus
Largest movements
- Cash +€10,812
up €10,812 (+20.6%), from €52,462 to €63,274
mainly Debts within one year (+€9,052) and Deferred charges and accrued income (+€4,468)
- Tangible fixed assets +€5,227
up €5,227 (+246.2%), from €2,123 to €7,349
of which Plant, machinery and equipment: +€5,445
- Deferred charges and accrued income -€4,468
down €4,468 (-69.3%), from €6,447 to €1,980
- Debts within one year +€9,052
up €9,052 (+261.6%), from €3,460 to €12,511
of which Trade debts: +€5,575
- Profit (loss) carried forward +€1,768
up €1,768 (+2.5%), from €72,133 to €73,901
- Staff costs -€10,615
down €10,615 (-15.4%), from €69,151 to €58,536
- Gross operating margin +€5,562
up €5,562 (+9.8%), from €56,845 to €62,407
- Depreciation +€976
up €976 (+1572.2%), from €62 to €1,038
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 | €75,593 | €86,412 | +€10,820 | +14.3% |
| Fixed assets | 21/28 | €2,383 | €7,609 | +€5,227 | +219.4% |
| Tangible fixed assets | 22/27 | €2,123 | €7,349 | +€5,227 | +246.2% |
| Plant, machinery and equipment | 23 | - | €5,445 | +€5,445 | |
| Other tangible fixed assets | 26 | €2,123 | €1,904 | -€218 | -10.3% |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €73,210 | €78,803 | +€5,593 | +7.6% |
| Amounts receivable within one year | 40/41 | €14,301 | €13,550 | -€751 | -5.3% |
| Trade receivables | 40 | €8,670 | €8,069 | -€601 | -6.9% |
| Other amounts receivable | 41 | €5,631 | €5,481 | -€150 | -2.7% |
| Cash at bank and in hand | 54/58 | €52,462 | €63,274 | +€10,812 | +20.6% |
| Deferred charges and accrued income | 490/1 | €6,447 | €1,980 | -€4,468 | -69.3% |
| Total equity and liabilities | 10/49 | €75,593 | €86,412 | +€10,820 | +14.3% |
| Equity | 10/15 | €72,133 | €73,901 | +€1,768 | +2.5% |
| Profit (loss) carried forward | 14 | €72,133 | €73,901 | +€1,768 | +2.5% |
| Amounts payable | 17/49 | €3,460 | €12,511 | +€9,052 | +261.6% |
| Amounts payable within one year | 42/48 | €3,460 | €12,511 | +€9,052 | +261.6% |
| Trade debts | 44 | €1,957 | €7,532 | +€5,575 | +285.0% |
| Suppliers | 440/4 | €1,957 | €7,532 | +€5,575 | +285.0% |
| Taxes, remuneration and social security | 45 | - | €4,227 | +€4,227 | |
| Remuneration and social security | 454/9 | - | €4,227 | +€4,227 | |
| Non-recurring operating income | 76A | €48 | €388 | +€341 | +713.1% |
| Remuneration, social security and pensions | 62 | €69,151 | €58,536 | -€10,615 | -15.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62 | €1,038 | +€976 | +1572.2% |
| Other operating charges | 640/8 | €170 | €530 | +€360 | +211.8% |
| Gross operating margin | 9900 | €56,845 | €62,407 | +€5,562 | +9.8% |
| Operating profit (loss) | 9901 | -€12,538 | €2,303 | +€14,841 | |
| Financial charges | 65/66B | €544 | €535 | -€9 | -1.7% |
| Recurring financial charges | 65 | €544 | €535 | -€9 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | -€13,082 | €1,768 | +€14,850 | |
| Profit (loss) for the period | 9904 | -€13,082 | €1,768 | +€14,850 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,082 | €1,768 | +€14,850 |
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.