MOODDESIGN: what changed
Two fiscal 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.
MOODDESIGN
Largest movements
- Receivables within one year -€243,150
down €243,150 (-92.5%), from €262,961 to €19,811
of which Trade receivables: -€243,131
- Stocks and contracts +€39,641
up €39,641 (+52.9%), from €74,982 to €114,622
- Financial fixed assets -€20,425
down €20,425 (-84.4%), from €24,200 to €3,775
- Deferred charges and accrued income +€8,799
new in 2025: €8,799
- Intangible fixed assets -€6,111
down €6,111 (-21.8%), from €28,011 to €21,899
- Profit (loss) carried forward -€289,414
down €289,414 (-2287.0%), from -€12,655 to -€302,069
- Debts after one year +€113,284
up €113,284 (+128.2%), from €88,342 to €201,626
- Other debts -€41,784
down €41,784 (-44.5%), from €93,935 to €52,151
- Trade debts -€22,090
down €22,090 (-21.7%), from €101,766 to €79,675
- Current portion of long-term debt +€19,103
up €19,103 (+64.3%), from €29,688 to €48,791
- Staff costs +€41,465
up €41,465 (+148.7%), from €27,894 to €69,359
- Gross operating margin +€40,112
up €40,112 (+152.9%), from €26,237 to €66,348
- Financial charges +€5,265
up €5,265 (+120.3%), from €4,376 to €9,641
of which Financial charges: +€4,715
- Depreciation +€3,565
up €3,565 (+140.0%), from €2,546 to €6,111
- Other operating charges +€1,952
up €1,952 (+516.2%), from €378 to €2,330
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 | €400,428 | €173,515 | -€226,913 | -56.7% |
| Fixed assets | 21/28 | €52,211 | €25,674 | -€26,536 | -50.8% |
| Intangible fixed assets | 21 | €28,011 | €21,899 | -€6,111 | -21.8% |
| Financial fixed assets | 28 | €24,200 | €3,775 | -€20,425 | -84.4% |
| Current assets | 29/58 | €348,218 | €147,841 | -€200,377 | -57.5% |
| Stocks and contracts in progress | 3 | €74,982 | €114,622 | +€39,641 | +52.9% |
| Stocks | 30/36 | €74,982 | €114,622 | +€39,641 | +52.9% |
| Amounts receivable within one year | 40/41 | €262,961 | €19,811 | -€243,150 | -92.5% |
| Trade receivables | 40 | €262,942 | €19,811 | -€243,131 | -92.5% |
| Other amounts receivable | 41 | €18 | - | -€18 | |
| Cash at bank and in hand | 54/58 | €10,275 | €4,608 | -€5,667 | -55.2% |
| Deferred charges and accrued income | 490/1 | - | €8,799 | +€8,799 | |
| Total equity and liabilities | 10/49 | €400,428 | €173,515 | -€226,913 | -56.7% |
| Equity | 10/15 | €59,314 | -€230,100 | -€289,414 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €53,369 | €53,369 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €51,509 | €51,509 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,655 | -€302,069 | -€289,414 | -2287.0% |
| Amounts payable | 17/49 | €341,114 | €403,614 | +€62,501 | +18.3% |
| Amounts payable after more than one year | 17 | €88,342 | €201,626 | +€113,284 | +128.2% |
| Financial debts | 170/4 | €88,342 | €201,626 | +€113,284 | +128.2% |
| Amounts payable within one year | 42/48 | €248,449 | €199,711 | -€48,738 | -19.6% |
| Current portion of amounts payable after more than one year | 42 | €29,688 | €48,791 | +€19,103 | +64.3% |
| Trade debts | 44 | €101,766 | €79,675 | -€22,090 | -21.7% |
| Suppliers | 440/4 | €101,766 | €79,675 | -€22,090 | -21.7% |
| Advances received on contracts in progress | 46 | €4,304 | €3,102 | -€1,202 | -27.9% |
| Taxes, remuneration and social security | 45 | €18,756 | €15,990 | -€2,766 | -14.7% |
| Taxes | 450/3 | €14,048 | €4,778 | -€9,270 | -66.0% |
| Remuneration and social security | 454/9 | €4,708 | €11,212 | +€6,504 | +138.1% |
| Other amounts payable | 47/48 | €93,935 | €52,151 | -€41,784 | -44.5% |
| Accrued charges and deferred income | 492/3 | €4,322 | €2,277 | -€2,045 | -47.3% |
| Remuneration, social security and pensions | 62 | €27,894 | €69,359 | +€41,465 | +148.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,546 | €6,111 | +€3,565 | +140.0% |
| Other operating charges | 640/8 | €378 | €2,330 | +€1,952 | +516.2% |
| Non-recurring operating charges | 66A | - | €268,324 | +€268,324 | |
| Gross operating margin | 9900 | €26,237 | €66,348 | +€40,112 | +152.9% |
| Operating profit (loss) | 9901 | -€4,582 | -€279,776 | -€275,195 | -6006.6% |
| Financial income | 75/76B | €96 | €4 | -€93 | -96.4% |
| Recurring financial income | 75 | €96 | €4 | -€93 | -96.4% |
| Financial charges | 65/66B | €4,376 | €9,641 | +€5,265 | +120.3% |
| Recurring financial charges | 65 | €4,376 | €9,091 | +€4,715 | +107.8% |
| Non-recurring financial charges | 66B | - | €550 | +€550 | |
| Profit (loss) for the period before taxes | 9903 | -€8,861 | -€289,414 | -€280,553 | -3166.1% |
| Profit (loss) for the period | 9904 | -€8,861 | -€289,414 | -€280,553 | -3166.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,861 | -€289,414 | -€280,553 | -3166.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.