moodfactory: 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.
moodfactory
Largest movements
- Receivables within one year +€51,149
up €51,149 (+41.5%), from €123,243 to €174,392
of which Trade receivables: +€48,837
- Cash -€17,220
down €17,220 (-22.2%), from €77,531 to €60,312
mainly Receivables within one year (-€51,149) and Other debts (-€18,353)
- Intangible fixed assets +€10,914
new in 2025: €10,914
- Trade debts +€59,668
up €59,668 (+71.7%), from €83,255 to €142,923
- Accrued charges and deferred income +€25,177
new in 2025: €25,177
- Other debts -€18,353
down €18,353 (-43.3%), from €42,420 to €24,067
- Profit (loss) carried forward -€12,867
down €12,867 (-32.2%), from €40,023 to €27,155
- Tax, wage and social debts -€5,773
down €5,773 (-30.9%), from €18,659 to €12,886
of which Taxes: -€6,449
- Gross operating margin -€84,598
down €84,598 (-66.8%), from €126,719 to €42,121
- Taxes -€20,782
down €20,782 (-99.2%), from €20,947 to €165
- Staff costs +€2,123
up €2,123 (+4.4%), from €48,575 to €50,698
- Depreciation +€1,986
up €1,986 (+332.6%), from €597 to €2,583
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 | €204,816 | €252,667 | +€47,851 | +23.4% |
| Fixed assets | 21/28 | €1,573 | €13,342 | +€11,768 | +748.0% |
| Intangible fixed assets | 21 | - | €10,914 | +€10,914 | |
| Tangible fixed assets | 22/27 | €983 | €386 | -€597 | -60.7% |
| Furniture and vehicles | 24 | €983 | €386 | -€597 | -60.7% |
| Financial fixed assets | 28 | €590 | €2,042 | +€1,452 | +246.1% |
| Current assets | 29/58 | €203,243 | €239,326 | +€36,083 | +17.8% |
| Amounts receivable within one year | 40/41 | €123,243 | €174,392 | +€51,149 | +41.5% |
| Trade receivables | 40 | €117,179 | €166,016 | +€48,837 | +41.7% |
| Other amounts receivable | 41 | €6,064 | €8,376 | +€2,312 | +38.1% |
| Cash at bank and in hand | 54/58 | €77,531 | €60,312 | -€17,220 | -22.2% |
| Deferred charges and accrued income | 490/1 | €2,469 | €4,622 | +€2,153 | +87.2% |
| Total equity and liabilities | 10/49 | €204,816 | €252,667 | +€47,851 | +23.4% |
| Equity | 10/15 | €60,483 | €47,615 | -€12,867 | -21.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,023 | €27,155 | -€12,867 | -32.2% |
| Amounts payable | 17/49 | €144,334 | €205,052 | +€60,719 | +42.1% |
| Amounts payable within one year | 42/48 | €144,334 | €179,875 | +€35,542 | +24.6% |
| Trade debts | 44 | €83,255 | €142,923 | +€59,668 | +71.7% |
| Suppliers | 440/4 | €83,255 | €142,923 | +€59,668 | +71.7% |
| Taxes, remuneration and social security | 45 | €18,659 | €12,886 | -€5,773 | -30.9% |
| Taxes | 450/3 | €12,857 | €6,408 | -€6,449 | -50.2% |
| Remuneration and social security | 454/9 | €5,802 | €6,478 | +€676 | +11.7% |
| Other amounts payable | 47/48 | €42,420 | €24,067 | -€18,353 | -43.3% |
| Accrued charges and deferred income | 492/3 | - | €25,177 | +€25,177 | |
| Remuneration, social security and pensions | 62 | €48,575 | €50,698 | +€2,123 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €597 | €2,583 | +€1,986 | +332.6% |
| Gross operating margin | 9900 | €126,719 | €42,121 | -€84,598 | -66.8% |
| Operating profit (loss) | 9901 | €77,547 | -€11,160 | -€88,708 | |
| Financial income | 75/76B | €35 | €193 | +€158 | +447.6% |
| Recurring financial income | 75 | €35 | €193 | +€158 | +447.6% |
| Financial charges | 65/66B | €1,824 | €1,735 | -€89 | -4.9% |
| Recurring financial charges | 65 | €1,824 | €1,735 | -€89 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €75,758 | -€12,702 | -€88,461 | |
| Income taxes | 67/77 | €20,947 | €165 | -€20,782 | -99.2% |
| Profit (loss) for the period | 9904 | €54,812 | -€12,867 | -€67,679 | |
| Profit (loss) for the period to be appropriated | 9905 | €54,812 | -€12,867 | -€67,679 |
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 9 October 2026 via checked.be.