MOOD & WOOD: 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 & WOOD
Largest movements
- Tangible fixed assets -€4,704
down €4,704 (-16.2%), from €29,001 to €24,296
of which Furniture and vehicles: -€4,589
- Receivables within one year +€4,528
up €4,528 (+34.8%), from €13,008 to €17,535
of which Trade receivables: +€5,606
- Cash +€1,405
up €1,405 (+47.6%), from €2,954 to €4,360
mainly Depreciation (+€7,713) and Advances received (+€3,376)
- Profit (loss) carried forward -€5,564
down €5,564 (-20.5%), from -€27,080 to -€32,645
- Advances received +€3,376
new in 2024: €3,376
- Tax, wage and social debts +€2,503
up €2,503 (+373%), from €672 to €3,175
- Trade debts +€1,616
up €1,616 (+612%), from €264 to €1,880
- Gross operating margin -€13,234
down €13,234 (-82.2%), from €16,103 to €2,868
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €46,156 | €47,849 | +€1,693 | +3.7% |
| Fixed assets | 21/28 | €29,091 | €24,387 | -€4,704 | -16.2% |
| Tangible fixed assets | 22/27 | €29,001 | €24,296 | -€4,704 | -16.2% |
| Plant, machinery and equipment | 23 | €2,602 | €1,906 | -€696 | -26.7% |
| Furniture and vehicles | 24 | €26,399 | €21,810 | -€4,589 | -17.4% |
| Other tangible fixed assets | 26 | - | €580 | +€580 | |
| Financial fixed assets | 28 | €91 | €91 | = | 0.0% |
| Current assets | 29/58 | €17,064 | €23,462 | +€6,397 | +37.5% |
| Amounts receivable within one year | 40/41 | €13,008 | €17,535 | +€4,528 | +34.8% |
| Trade receivables | 40 | €11,925 | €17,532 | +€5,606 | +47.0% |
| Other amounts receivable | 41 | €1,082 | €4 | -€1,079 | -99.7% |
| Cash at bank and in hand | 54/58 | €2,954 | €4,360 | +€1,405 | +47.6% |
| Deferred charges and accrued income | 490/1 | €1,102 | €1,567 | +€464 | +42.1% |
| Total equity and liabilities | 10/49 | €46,156 | €47,849 | +€1,693 | +3.7% |
| Equity | 10/15 | -€3,270 | -€8,835 | -€5,564 | -170% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €11,410 | €11,410 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €9,550 | €9,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,080 | -€32,645 | -€5,564 | -20.5% |
| Amounts payable | 17/49 | €49,426 | €56,683 | +€7,257 | +14.7% |
| Amounts payable within one year | 42/48 | €49,426 | €56,683 | +€7,257 | +14.7% |
| Trade debts | 44 | €264 | €1,880 | +€1,616 | +612% |
| Suppliers | 440/4 | €264 | €1,880 | +€1,616 | +612% |
| Advances received on contracts in progress | 46 | - | €3,376 | +€3,376 | |
| Taxes, remuneration and social security | 45 | €672 | €3,175 | +€2,503 | +373% |
| Taxes | 450/3 | €672 | €3,175 | +€2,503 | +373% |
| Other amounts payable | 47/48 | €48,490 | €48,253 | -€238 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,601 | €7,713 | +€112 | +1.5% |
| Other operating charges | 640/8 | €501 | €578 | +€77 | +15.4% |
| Gross operating margin | 9900 | €16,103 | €2,868 | -€13,234 | -82.2% |
| Operating profit (loss) | 9901 | €8,001 | -€5,423 | -€13,423 | |
| Financial charges | 65/66B | €138 | €142 | +€3 | +2.5% |
| Recurring financial charges | 65 | €138 | €142 | +€3 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €7,862 | -€5,564 | -€13,427 | |
| Profit (loss) for the period | 9904 | €7,862 | -€5,564 | -€13,427 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,862 | -€5,564 | -€13,427 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.