MOOD ARCHITECTURE: 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 ARCHITECTURE
Largest movements
- Cash -€162,872
down €162,872 (-49.0%), from €332,562 to €169,690
mainly Net result for the year (-€184,217) and Trade debts (-€13,685)
- Receivables within one year -€40,238
down €40,238 (-51.9%), from €77,534 to €37,296
of which Trade receivables: -€64,303
- Profit (loss) carried forward -€184,217
down €184,217 (-61.7%), from €298,784 to €114,567
- Trade debts -€13,685
down €13,685 (-90.1%), from €15,182 to €1,497
- Gross operating margin -€175,163
down €175,163 (-2,079%), from -€8,426 to -€183,589
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 | €417,633 | €213,725 | -€203,908 | -48.8% |
| Fixed assets | 21/28 | €3,898 | €2,585 | -€1,313 | -33.7% |
| Tangible fixed assets | 22/27 | €3,574 | €2,261 | -€1,313 | -36.7% |
| Land and buildings | 22 | €3,392 | €2,261 | -€1,131 | -33.3% |
| Furniture and vehicles | 24 | €182 | - | -€182 | |
| Financial fixed assets | 28 | €324 | €324 | = | 0.0% |
| Current assets | 29/58 | €413,735 | €211,141 | -€202,595 | -49.0% |
| Amounts receivable within one year | 40/41 | €77,534 | €37,296 | -€40,238 | -51.9% |
| Trade receivables | 40 | €67,448 | €3,144 | -€64,303 | -95.3% |
| Other amounts receivable | 41 | €10,086 | €34,151 | +€24,065 | +239% |
| Cash at bank and in hand | 54/58 | €332,562 | €169,690 | -€162,872 | -49.0% |
| Deferred charges and accrued income | 490/1 | €3,639 | €4,154 | +€515 | +14.2% |
| Total equity and liabilities | 10/49 | €417,633 | €213,725 | -€203,908 | -48.8% |
| Equity | 10/15 | €351,201 | €166,983 | -€184,217 | -52.5% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €46,116 | €46,116 | = | 0.0% |
| Tax-exempt reserves | 132 | €44,256 | €44,256 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €298,784 | €114,567 | -€184,217 | -61.7% |
| Amounts payable | 17/49 | €66,432 | €46,742 | -€19,690 | -29.6% |
| Amounts payable within one year | 42/48 | €61,832 | €42,142 | -€19,690 | -31.8% |
| Current portion of amounts payable after more than one year | 42 | €3,353 | €3,333 | -€19 | -0.6% |
| Trade debts | 44 | €15,182 | €1,497 | -€13,685 | -90.1% |
| Suppliers | 440/4 | €15,182 | €1,497 | -€13,685 | -90.1% |
| Taxes, remuneration and social security | 45 | €7,143 | €5,000 | -€2,143 | -30.0% |
| Taxes | 450/3 | €7,143 | €5,000 | -€2,143 | -30.0% |
| Other amounts payable | 47/48 | €36,155 | €32,312 | -€3,843 | -10.6% |
| Accrued charges and deferred income | 492/3 | €4,600 | €4,600 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,181 | €1,313 | -€868 | -39.8% |
| Other operating charges | 640/8 | €58 | - | -€58 | |
| Gross operating margin | 9900 | -€8,426 | -€183,589 | -€175,163 | -2,079% |
| Operating profit (loss) | 9901 | -€10,665 | -€184,902 | -€174,237 | -1,634% |
| Financial income | 75/76B | €1,975 | €1,188 | -€787 | -39.8% |
| Recurring financial income | 75 | €1,975 | €1,188 | -€787 | -39.8% |
| Financial charges | 65/66B | €562 | €576 | +€14 | +2.5% |
| Recurring financial charges | 65 | €562 | €576 | +€14 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,253 | -€184,290 | -€175,037 | -1,892% |
| Income taxes | 67/77 | -€932 | -€73 | +€860 | +92.2% |
| Profit (loss) for the period | 9904 | -€8,320 | -€184,217 | -€175,897 | -2,114% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,320 | -€184,217 | -€175,897 | -2,114% |
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 18 October 2026 via checked.be.