MOOBY: 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.
MOOBY
Largest movements
- Financial fixed assets -€7,100
no longer reported in 2025 (was €7,100)
- Tangible fixed assets -€2,975
no longer reported in 2025 (was €2,975)
- Receivables within one year -€2,948
down €2,948 (-14.6%), from €20,252 to €17,305
- Cash +€1,122
up €1,122 (+53.0%), from €2,116 to €3,238
mainly Other debts (+€26,309) and Investment in fixed assets (net) (+€10,075)
- Other debts +€26,309
up €26,309 (+1036.1%), from €2,539 to €28,849
- Profit (loss) carried forward -€20,556
down €20,556, from €570 to -€19,987
- Trade debts -€16,877
no longer reported in 2025 (was €16,877)
- Tax, wage and social debts -€777
down €777 (-31.6%), from €2,457 to €1,680
- Other operating charges +€11,247
up €11,247 (+11506.3%), from €98 to €11,345
- Gross operating margin -€10,135
down €10,135, from €1,134 to -€9,001
- Depreciation -€200
no longer reported in 2025 (was €200)
- Taxes -€142
no longer reported in 2025 (was €142)
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 | €32,443 | €20,543 | -€11,901 | -36.7% |
| Fixed assets | 21/28 | €10,075 | - | -€10,075 | |
| Tangible fixed assets | 22/27 | €2,975 | - | -€2,975 | |
| Plant, machinery and equipment | 23 | €2,975 | - | -€2,975 | |
| Financial fixed assets | 28 | €7,100 | - | -€7,100 | |
| Current assets | 29/58 | €22,368 | €20,543 | -€1,826 | -8.2% |
| Amounts receivable within one year | 40/41 | €20,252 | €17,305 | -€2,948 | -14.6% |
| Trade receivables | 40 | €20,252 | €17,305 | -€2,948 | -14.6% |
| Cash at bank and in hand | 54/58 | €2,116 | €3,238 | +€1,122 | +53.0% |
| Total equity and liabilities | 10/49 | €32,443 | €20,543 | -€11,901 | -36.7% |
| Equity | 10/15 | €10,570 | -€9,987 | -€20,556 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €570 | -€19,987 | -€20,556 | |
| Amounts payable | 17/49 | €21,873 | €30,529 | +€8,656 | +39.6% |
| Amounts payable within one year | 42/48 | €21,873 | €30,529 | +€8,656 | +39.6% |
| Trade debts | 44 | €16,877 | - | -€16,877 | |
| Suppliers | 440/4 | €16,877 | - | -€16,877 | |
| Taxes, remuneration and social security | 45 | €2,457 | €1,680 | -€777 | -31.6% |
| Taxes | 450/3 | €2,457 | €1,680 | -€777 | -31.6% |
| Other amounts payable | 47/48 | €2,539 | €28,849 | +€26,309 | +1036.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €200 | - | -€200 | |
| Other operating charges | 640/8 | €98 | €11,345 | +€11,247 | +11506.3% |
| Gross operating margin | 9900 | €1,134 | -€9,001 | -€10,135 | |
| Operating profit (loss) | 9901 | €836 | -€20,346 | -€21,182 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €124 | €210 | +€86 | +69.5% |
| Recurring financial charges | 65 | €124 | €210 | +€86 | +69.5% |
| Profit (loss) for the period before taxes | 9903 | €712 | -€20,556 | -€21,268 | |
| Income taxes | 67/77 | €142 | - | -€142 | |
| Profit (loss) for the period | 9904 | €570 | -€20,556 | -€21,126 | |
| Profit (loss) for the period to be appropriated | 9905 | €570 | -€20,556 | -€21,126 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.