MOODLAB: 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.
MOODLAB
Largest movements
- Receivables within one year -€52,727
down €52,727 (-38.7%), from €136,288 to €83,561
of which Trade receivables: -€52,649
- Intangible fixed assets -€8,285
down €8,285 (-44.1%), from €18,768 to €10,483
- Cash -€6,212
down €6,212 (-49.9%), from €12,458 to €6,246
mainly Short-term financial debts (-€100,000) and Other debts (-€50,002)
- Short-term financial debts -€100,000
no longer reported in 2024 (was €100,000)
- Other debts -€50,002
no longer reported in 2024 (was €50,002)
- Debts after one year +€48,959
up €48,959 (+907.5%), from €5,395 to €54,354
- Current portion of long-term debt +€16,942
up €16,942 (+132.7%), from €12,767 to €29,709
- Profit (loss) carried forward +€10,545
up €10,545 (+9.7%), from -€108,370 to -€97,825
- Gross operating margin -€115,429
down €115,429 (-78.4%), from €147,247 to €31,818
- Financial charges +€3,416
up €3,416 (+49.2%), from €6,946 to €10,363
- Taxes +€1,899
new in 2024: €1,899
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €177,786 | €109,884 | -€67,902 | -38.2% |
| Fixed assets | 21/28 | €18,768 | €10,483 | -€8,285 | -44.1% |
| Intangible fixed assets | 21 | €18,768 | €10,483 | -€8,285 | -44.1% |
| Current assets | 29/58 | €159,018 | €99,401 | -€59,617 | -37.5% |
| Stocks and contracts in progress | 3 | €10,272 | €9,192 | -€1,080 | -10.5% |
| Stocks | 30/36 | €10,272 | €9,192 | -€1,080 | -10.5% |
| Amounts receivable within one year | 40/41 | €136,288 | €83,561 | -€52,727 | -38.7% |
| Trade receivables | 40 | €136,210 | €83,561 | -€52,649 | -38.7% |
| Other amounts receivable | 41 | €78 | - | -€78 | |
| Cash at bank and in hand | 54/58 | €12,458 | €6,246 | -€6,212 | -49.9% |
| Deferred charges and accrued income | 490/1 | - | €402 | +€402 | |
| Total equity and liabilities | 10/49 | €177,786 | €109,884 | -€67,902 | -38.2% |
| Equity | 10/15 | -€8,370 | €2,175 | +€10,545 | |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€108,370 | -€97,825 | +€10,545 | +9.7% |
| Amounts payable | 17/49 | €186,155 | €107,708 | -€78,447 | -42.1% |
| Amounts payable after more than one year | 17 | €5,395 | €54,354 | +€48,959 | +907.5% |
| Financial debts | 170/4 | €5,395 | €54,354 | +€48,959 | +907.5% |
| Amounts payable within one year | 42/48 | €177,645 | €53,354 | -€124,291 | -70.0% |
| Current portion of amounts payable after more than one year | 42 | €12,767 | €29,709 | +€16,942 | +132.7% |
| Financial debts | 43 | €100,000 | - | -€100,000 | |
| Credit institutions | 430/8 | €100,000 | - | -€100,000 | |
| Trade debts | 44 | €12,174 | €19,284 | +€7,110 | +58.4% |
| Suppliers | 440/4 | €12,174 | €19,284 | +€7,110 | +58.4% |
| Taxes, remuneration and social security | 45 | €2,701 | €4,361 | +€1,660 | +61.4% |
| Taxes | 450/3 | €2,701 | €4,361 | +€1,660 | +61.4% |
| Other amounts payable | 47/48 | €50,002 | - | -€50,002 | |
| Accrued charges and deferred income | 492/3 | €3,115 | - | -€3,115 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,882 | €8,285 | -€597 | -6.7% |
| Other operating charges | 640/8 | €793 | €726 | -€67 | -8.5% |
| Gross operating margin | 9900 | €147,247 | €31,818 | -€115,429 | -78.4% |
| Operating profit (loss) | 9901 | €137,572 | €22,807 | -€114,765 | -83.4% |
| Financial charges | 65/66B | €6,946 | €10,363 | +€3,416 | +49.2% |
| Recurring financial charges | 65 | €6,946 | €10,363 | +€3,416 | +49.2% |
| Profit (loss) for the period before taxes | 9903 | €130,625 | €12,444 | -€118,181 | -90.5% |
| Income taxes | 67/77 | - | €1,899 | +€1,899 | |
| Profit (loss) for the period | 9904 | €130,625 | €10,545 | -€120,080 | -91.9% |
| Profit (loss) for the period to be appropriated | 9905 | €130,625 | €10,545 | -€120,080 | -91.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.