MOODITUDE: 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.
MOODITUDE
Largest movements
- Cash +€521,637
up €521,637 (+605.4%), from €86,167 to €607,804
mainly Receivables after one year (+€361,706) and Other debts (+€349,724)
- Receivables after one year -€361,706
down €361,706 (-59.1%), from €612,370 to €250,664
- Receivables within one year +€216,017
up €216,017 (+212.2%), from €101,815 to €317,831
of which Other amounts receivable: +€245,066
- Tangible fixed assets -€143,168
down €143,168 (-56.3%), from €254,444 to €111,276
of which Land and buildings: -€139,768
- Other debts +€349,724
up €349,724 (+927.1%), from €37,721 to €387,445
- Reserves -€107,690
down €107,690 (-13.6%), from €791,161 to €683,471
of which Distributable reserves: -€107,690
- Trade debts -€25,344
down €25,344 (-99.9%), from €25,371 to €27
- Tax, wage and social debts +€21,899
up €21,899 (+31.6%), from €69,298 to €91,198
of which Taxes: +€26,082
- Gross operating margin +€94,787
up €94,787 (+26.8%), from €354,028 to €448,815
- Taxes +€45,802
up €45,802 (+49.9%), from €91,741 to €137,543
- Depreciation -€13,099
down €13,099 (-46.6%), from €28,089 to €14,989
- Staff costs -€9,302
down €9,302 (-26.2%), from €35,559 to €26,258
- Other operating charges +€5,823
up €5,823 (+85.8%), from €6,790 to €12,613
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 | €1,080,553 | €1,309,346 | +€228,793 | +21.2% |
| Fixed assets | 21/28 | €255,194 | €112,026 | -€143,168 | -56.1% |
| Tangible fixed assets | 22/27 | €254,444 | €111,276 | -€143,168 | -56.3% |
| Land and buildings | 22 | €214,428 | €74,660 | -€139,768 | -65.2% |
| Plant, machinery and equipment | 23 | €5,693 | €10,126 | +€4,433 | +77.9% |
| Furniture and vehicles | 24 | €28,467 | €21,235 | -€7,232 | -25.4% |
| Other tangible fixed assets | 26 | €5,856 | €5,256 | -€600 | -10.2% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €825,359 | €1,197,320 | +€371,961 | +45.1% |
| Amounts receivable after more than one year | 29 | €612,370 | €250,664 | -€361,706 | -59.1% |
| Other amounts receivable | 291 | €612,370 | €250,664 | -€361,706 | -59.1% |
| Amounts receivable within one year | 40/41 | €101,815 | €317,831 | +€216,017 | +212.2% |
| Trade receivables | 40 | €75,814 | €46,765 | -€29,049 | -38.3% |
| Other amounts receivable | 41 | €26,001 | €271,067 | +€245,066 | +942.5% |
| Cash at bank and in hand | 54/58 | €86,167 | €607,804 | +€521,637 | +605.4% |
| Deferred charges and accrued income | 490/1 | €25,008 | €21,021 | -€3,987 | -15.9% |
| Total equity and liabilities | 10/49 | €1,080,553 | €1,309,346 | +€228,793 | +21.2% |
| Equity | 10/15 | €937,483 | €829,792 | -€107,690 | -11.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €791,161 | €683,471 | -€107,690 | -13.6% |
| Tax-exempt reserves | 132 | €36,066 | €36,066 | = | 0.0% |
| Distributable reserves | 133 | €755,095 | €647,405 | -€107,690 | -14.3% |
| Profit (loss) carried forward | 14 | €127,721 | €127,721 | = | 0.0% |
| Amounts payable | 17/49 | €143,071 | €479,554 | +€336,484 | +235.2% |
| Amounts payable after more than one year | 17 | €835 | - | -€835 | |
| Financial debts | 170/4 | €835 | - | -€835 | |
| Amounts payable within one year | 42/48 | €142,235 | €479,505 | +€337,270 | +237.1% |
| Current portion of amounts payable after more than one year | 42 | €9,845 | €835 | -€9,010 | -91.5% |
| Trade debts | 44 | €25,371 | €27 | -€25,344 | -99.9% |
| Suppliers | 440/4 | €25,371 | €27 | -€25,344 | -99.9% |
| Taxes, remuneration and social security | 45 | €69,298 | €91,198 | +€21,899 | +31.6% |
| Taxes | 450/3 | €64,031 | €90,113 | +€26,082 | +40.7% |
| Remuneration and social security | 454/9 | €5,268 | €1,085 | -€4,183 | -79.4% |
| Other amounts payable | 47/48 | €37,721 | €387,445 | +€349,724 | +927.1% |
| Accrued charges and deferred income | 492/3 | - | €49 | +€49 | |
| Non-recurring operating income | 76A | €18,532 | €51,809 | +€33,278 | +179.6% |
| Remuneration, social security and pensions | 62 | €35,559 | €26,258 | -€9,302 | -26.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,089 | €14,989 | -€13,099 | -46.6% |
| Other operating charges | 640/8 | €6,790 | €12,613 | +€5,823 | +85.8% |
| Gross operating margin | 9900 | €354,028 | €448,815 | +€94,787 | +26.8% |
| Operating profit (loss) | 9901 | €283,590 | €394,954 | +€111,365 | +39.3% |
| Financial income | 75/76B | €26,774 | €21,023 | -€5,751 | -21.5% |
| Recurring financial income | 75 | €26,774 | €21,023 | -€5,751 | -21.5% |
| Financial charges | 65/66B | €1,405 | €2,015 | +€610 | +43.4% |
| Recurring financial charges | 65 | €1,405 | €2,015 | +€610 | +43.4% |
| Profit (loss) for the period before taxes | 9903 | €308,959 | €413,963 | +€105,004 | +34.0% |
| Income taxes | 67/77 | €91,741 | €137,543 | +€45,802 | +49.9% |
| Profit (loss) for the period | 9904 | €217,218 | €276,421 | +€59,203 | +27.3% |
| Profit (loss) for the period to be appropriated | 9905 | €217,218 | €276,421 | +€59,203 | +27.3% |
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 12 October 2026 via checked.be.