MOOD: 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.
MOOD
Largest movements
- Receivables within one year -€4,047
down €4,047 (-32.4%), from €12,495 to €8,448
of which Trade receivables: -€4,047
- Cash +€2,107
up €2,107 (+46.6%), from €4,525 to €6,632
mainly Tax, wage and social debts (+€4,631) and Receivables within one year (+€4,047)
- Tangible fixed assets -€849
down €849 (-40.0%), from €2,121 to €1,272
- Profit (loss) carried forward -€13,434
down €13,434 (-43.3%), from -€31,019 to -€44,453
- Tax, wage and social debts +€4,631
up €4,631 (+33.5%), from €13,823 to €18,454
of which Remuneration and social security: +€2,435
- Trade debts +€3,678
up €3,678 (+55.5%), from €6,629 to €10,307
- Other debts +€2,336
up €2,336 (+9.8%), from €23,872 to €26,208
- Staff costs +€18,183
up €18,183 (+29.4%), from €61,936 to €80,119
- Other operating charges -€1,422
down €1,422 (-78.1%), from €1,822 to €400
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 | €19,504 | €16,715 | -€2,789 | -14.3% |
| Fixed assets | 21/28 | €2,484 | €1,635 | -€849 | -34.2% |
| Tangible fixed assets | 22/27 | €2,121 | €1,272 | -€849 | -40.0% |
| Furniture and vehicles | 24 | €2,121 | €1,272 | -€849 | -40.0% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €17,020 | €15,080 | -€1,940 | -11.4% |
| Amounts receivable within one year | 40/41 | €12,495 | €8,448 | -€4,047 | -32.4% |
| Trade receivables | 40 | €12,205 | €8,158 | -€4,047 | -33.2% |
| Other amounts receivable | 41 | €290 | €290 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,525 | €6,632 | +€2,107 | +46.6% |
| Total equity and liabilities | 10/49 | €19,504 | €16,715 | -€2,789 | -14.3% |
| Equity | 10/15 | -€24,819 | -€38,253 | -€13,434 | -54.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,019 | -€44,453 | -€13,434 | -43.3% |
| Amounts payable | 17/49 | €44,323 | €54,968 | +€10,645 | +24.0% |
| Amounts payable within one year | 42/48 | €44,323 | €54,968 | +€10,645 | +24.0% |
| Trade debts | 44 | €6,629 | €10,307 | +€3,678 | +55.5% |
| Suppliers | 440/4 | €6,629 | €10,307 | +€3,678 | +55.5% |
| Taxes, remuneration and social security | 45 | €13,823 | €18,454 | +€4,631 | +33.5% |
| Taxes | 450/3 | €1,563 | €3,759 | +€2,196 | +141% |
| Remuneration and social security | 454/9 | €12,260 | €14,695 | +€2,435 | +19.9% |
| Other amounts payable | 47/48 | €23,872 | €26,208 | +€2,336 | +9.8% |
| Remuneration, social security and pensions | 62 | €61,936 | €80,119 | +€18,183 | +29.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €863 | €849 | -€14 | -1.7% |
| Other operating charges | 640/8 | €1,822 | €400 | -€1,422 | -78.1% |
| Non-recurring operating charges | 66A | - | €1,990 | +€1,990 | |
| Gross operating margin | 9900 | €70,458 | €70,180 | -€279 | -0.4% |
| Operating profit (loss) | 9901 | €5,836 | -€13,179 | -€19,015 | |
| Financial income | 75/76B | - | €40 | +€40 | |
| Recurring financial income | 75 | - | €40 | +€40 | |
| Financial charges | 65/66B | €160 | €295 | +€135 | +84.6% |
| Recurring financial charges | 65 | €160 | €295 | +€135 | +84.6% |
| Profit (loss) for the period before taxes | 9903 | €5,677 | -€13,434 | -€19,111 | |
| Profit (loss) for the period | 9904 | €5,677 | -€13,434 | -€19,111 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,677 | -€13,434 | -€19,111 |
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 14 October 2026 via checked.be.