Mood Morais: 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 Morais
Largest movements
- Receivables within one year +€11,292
new in 2025: €11,292
- Deferred charges and accrued income +€1,298
new in 2025: €1,298
- Cash -€489
down €489 (-10.6%), from €4,615 to €4,125
mainly Receivables within one year (-€11,292) and Other debts (-€1,726)
- Tangible fixed assets -€320
down €320 (-37.4%), from €854 to €535
- Profit (loss) carried forward +€10,415
up €10,415 (+370%), from €2,818 to €13,233
- Tax, wage and social debts +€2,292
up €2,292 (+385%), from €595 to €2,887
- Other debts -€1,726
no longer reported in 2025 (was €1,726)
- Trade debts +€800
new in 2025: €800
- Gross operating margin +€11,109
up €11,109 (+473%), from €2,350 to €13,459
- Taxes +€2,232
up €2,232 (+499%), from €447 to €2,679
- Depreciation +€215
up €215 (+205%), from €105 to €320
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 | €8,139 | €19,920 | +€11,781 | +145% |
| Fixed assets | 21/28 | €3,524 | €3,205 | -€320 | -9.1% |
| Tangible fixed assets | 22/27 | €854 | €535 | -€320 | -37.4% |
| Furniture and vehicles | 24 | €854 | €535 | -€320 | -37.4% |
| Financial fixed assets | 28 | €2,670 | €2,670 | = | 0.0% |
| Current assets | 29/58 | €4,615 | €16,715 | +€12,101 | +262% |
| Amounts receivable within one year | 40/41 | - | €11,292 | +€11,292 | |
| Other amounts receivable | 41 | - | €11,292 | +€11,292 | |
| Cash at bank and in hand | 54/58 | €4,615 | €4,125 | -€489 | -10.6% |
| Deferred charges and accrued income | 490/1 | - | €1,298 | +€1,298 | |
| Total equity and liabilities | 10/49 | €8,139 | €19,920 | +€11,781 | +145% |
| Equity | 10/15 | €5,818 | €16,233 | +€10,415 | +179% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,818 | €13,233 | +€10,415 | +370% |
| Amounts payable | 17/49 | €2,321 | €3,687 | +€1,366 | +58.8% |
| Amounts payable within one year | 42/48 | €2,321 | €3,687 | +€1,366 | +58.8% |
| Trade debts | 44 | - | €800 | +€800 | |
| Suppliers | 440/4 | - | €800 | +€800 | |
| Taxes, remuneration and social security | 45 | €595 | €2,887 | +€2,292 | +385% |
| Taxes | 450/3 | €595 | €2,887 | +€2,292 | +385% |
| Other amounts payable | 47/48 | €1,726 | - | -€1,726 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €105 | €320 | +€215 | +205% |
| Gross operating margin | 9900 | €2,350 | €13,459 | +€11,109 | +473% |
| Operating profit (loss) | 9901 | €2,245 | €13,139 | +€10,894 | +485% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €44 | €45 | +€1 | +2.1% |
| Recurring financial charges | 65 | €44 | €45 | +€1 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €2,201 | €13,094 | +€10,893 | +495% |
| Income taxes | 67/77 | €447 | €2,679 | +€2,232 | +499% |
| Profit (loss) for the period | 9904 | €1,753 | €10,415 | +€8,662 | +494% |
| Profit (loss) for the period to be appropriated | 9905 | €1,753 | €10,415 | +€8,662 | +494% |
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.