Moodie: 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.
Moodie
Largest movements
- Cash +€21,864
up €21,864 (+47.1%), from €46,445 to €68,309
mainly Net result for the year (+€19,175) and Depreciation (+€10,277)
- Tangible fixed assets -€10,277
down €10,277 (-24.6%), from €41,696 to €31,419
- Receivables within one year +€1,474
up €1,474 (+6.2%), from €23,715 to €25,189
of which Trade receivables: +€1,549
- Reserves +€19,175
up €19,175 (+39.0%), from €49,210 to €68,385
- Debts after one year -€10,156
down €10,156 (-47.0%), from €21,620 to €11,464
- Tax, wage and social debts +€6,361
up €6,361 (+29.3%), from €21,720 to €28,081
- Trade debts -€1,736
down €1,736 (-82.3%), from €2,110 to €374
- Gross operating margin -€37,955
down €37,955 (-50.2%), from €75,553 to €37,598
- Taxes -€7,105
down €7,105 (-55.8%), from €12,729 to €5,624
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 | €112,059 | €125,112 | +€13,053 | +11.6% |
| Fixed assets | 21/28 | €41,696 | €31,419 | -€10,277 | -24.6% |
| Tangible fixed assets | 22/27 | €41,696 | €31,419 | -€10,277 | -24.6% |
| Furniture and vehicles | 24 | €41,696 | €31,419 | -€10,277 | -24.6% |
| Current assets | 29/58 | €70,364 | €93,693 | +€23,329 | +33.2% |
| Amounts receivable within one year | 40/41 | €23,715 | €25,189 | +€1,474 | +6.2% |
| Trade receivables | 40 | €23,406 | €24,955 | +€1,549 | +6.6% |
| Other amounts receivable | 41 | €309 | €234 | -€75 | -24.1% |
| Cash at bank and in hand | 54/58 | €46,445 | €68,309 | +€21,864 | +47.1% |
| Deferred charges and accrued income | 490/1 | €204 | €195 | -€9 | -4.5% |
| Total equity and liabilities | 10/49 | €112,059 | €125,112 | +€13,053 | +11.6% |
| Equity | 10/15 | €54,210 | €73,385 | +€19,175 | +35.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €49,210 | €68,385 | +€19,175 | +39.0% |
| Distributable reserves | 133 | €49,210 | €68,385 | +€19,175 | +39.0% |
| Amounts payable | 17/49 | €57,850 | €51,727 | -€6,122 | -10.6% |
| Amounts payable after more than one year | 17 | €21,620 | €11,464 | -€10,156 | -47.0% |
| Financial debts | 170/4 | €21,620 | €11,464 | -€10,156 | -47.0% |
| Amounts payable within one year | 42/48 | €36,158 | €40,162 | +€4,004 | +11.1% |
| Current portion of amounts payable after more than one year | 42 | €9,764 | €10,156 | +€392 | +4.0% |
| Trade debts | 44 | €2,110 | €374 | -€1,736 | -82.3% |
| Suppliers | 440/4 | €2,110 | €374 | -€1,736 | -82.3% |
| Taxes, remuneration and social security | 45 | €21,720 | €28,081 | +€6,361 | +29.3% |
| Taxes | 450/3 | €21,720 | €28,081 | +€6,361 | +29.3% |
| Other amounts payable | 47/48 | €2,565 | €1,552 | -€1,013 | -39.5% |
| Accrued charges and deferred income | 492/3 | €72 | €102 | +€30 | +41.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,006 | €10,277 | -€729 | -6.6% |
| Other operating charges | 640/8 | €657 | €1,169 | +€512 | +77.9% |
| Gross operating margin | 9900 | €75,553 | €37,598 | -€37,955 | -50.2% |
| Operating profit (loss) | 9901 | €63,890 | €26,152 | -€37,738 | -59.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,951 | €1,353 | -€598 | -30.6% |
| Recurring financial charges | 65 | €1,951 | €1,353 | -€598 | -30.6% |
| Profit (loss) for the period before taxes | 9903 | €61,939 | €24,799 | -€37,140 | -60.0% |
| Income taxes | 67/77 | €12,729 | €5,624 | -€7,105 | -55.8% |
| Profit (loss) for the period | 9904 | €49,210 | €19,175 | -€30,035 | -61.0% |
| Profit (loss) for the period to be appropriated | 9905 | €49,210 | €19,175 | -€30,035 | -61.0% |
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.