MOODIO: 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.
MOODIO
Largest movements
- Cash -€14,957
down €14,957 (-59.7%), from €25,033 to €10,077
mainly Other debts (-€11,901) and Trade debts (-€9,312)
- Receivables within one year -€11,493
down €11,493 (-57.9%), from €19,864 to €8,371
- Tangible fixed assets -€3,030
down €3,030 (-14.9%), from €20,361 to €17,331
of which Plant, machinery and equipment: -€2,464
- Stocks and contracts +€1,396
up €1,396 (+5.0%), from €27,853 to €29,248
- Other debts -€11,901
down €11,901 (-43.1%), from €27,616 to €15,715
- Trade debts -€9,312
down €9,312 (-78.3%), from €11,893 to €2,582
- Debts after one year -€3,425
down €3,425 (-14.8%), from €23,102 to €19,677
- Profit (loss) carried forward -€3,143
down €3,143, from €2,243 to -€900
- Gross operating margin -€20,485
down €20,485 (-94.9%), from €21,576 to €1,091
- Taxes -€4,343
no longer reported in 2025 (was €4,343)
- Other operating charges -€619
down €619 (-60.8%), from €1,019 to €400
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 | €93,111 | €65,027 | -€28,084 | -30.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €20,361 | €17,331 | -€3,030 | -14.9% |
| Tangible fixed assets | 22/27 | €20,361 | €17,331 | -€3,030 | -14.9% |
| Land and buildings | 22 | €530 | €457 | -€73 | -13.9% |
| Plant, machinery and equipment | 23 | €16,020 | €13,556 | -€2,464 | -15.4% |
| Other tangible fixed assets | 26 | €3,811 | €3,318 | -€492 | -12.9% |
| Current assets | 29/58 | €72,750 | €47,695 | -€25,054 | -34.4% |
| Stocks and contracts in progress | 3 | €27,853 | €29,248 | +€1,396 | +5.0% |
| Stocks | 30/36 | €27,853 | €29,248 | +€1,396 | +5.0% |
| Amounts receivable within one year | 40/41 | €19,864 | €8,371 | -€11,493 | -57.9% |
| Trade receivables | 40 | €19,864 | €8,371 | -€11,493 | -57.9% |
| Cash at bank and in hand | 54/58 | €25,033 | €10,077 | -€14,957 | -59.7% |
| Total equity and liabilities | 10/49 | €93,111 | €65,027 | -€28,084 | -30.2% |
| Equity | 10/15 | €17,243 | €14,100 | -€3,143 | -18.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,243 | -€900 | -€3,143 | |
| Amounts payable | 17/49 | €75,868 | €50,927 | -€24,941 | -32.9% |
| Amounts payable after more than one year | 17 | €23,102 | €19,677 | -€3,425 | -14.8% |
| Financial debts | 170/4 | €23,102 | €19,677 | -€3,425 | -14.8% |
| Amounts payable within one year | 42/48 | €52,766 | €31,250 | -€21,515 | -40.8% |
| Current portion of amounts payable after more than one year | 42 | €3,346 | €3,425 | +€79 | +2.4% |
| Trade debts | 44 | €11,893 | €2,582 | -€9,312 | -78.3% |
| Suppliers | 440/4 | €11,893 | €2,582 | -€9,312 | -78.3% |
| Taxes, remuneration and social security | 45 | €9,910 | €9,528 | -€381 | -3.8% |
| Taxes | 450/3 | €9,910 | €9,528 | -€381 | -3.8% |
| Other amounts payable | 47/48 | €27,616 | €15,715 | -€11,901 | -43.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,030 | €3,030 | = | 0.0% |
| Other operating charges | 640/8 | €1,019 | €400 | -€619 | -60.8% |
| Gross operating margin | 9900 | €21,576 | €1,091 | -€20,485 | -94.9% |
| Operating profit (loss) | 9901 | €17,528 | -€2,339 | -€19,867 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €952 | €806 | -€146 | -15.3% |
| Recurring financial charges | 65 | €952 | €806 | -€146 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €16,576 | -€3,143 | -€19,720 | |
| Income taxes | 67/77 | €4,343 | - | -€4,343 | |
| Profit (loss) for the period | 9904 | €12,234 | -€3,143 | -€15,377 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,234 | -€3,143 | -€15,377 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.