Moodlaw: 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.
Moodlaw
Largest movements
- Tangible fixed assets -€9,149
down €9,149 (-28.4%), from €32,268 to €23,118
- Cash -€6,601
down €6,601 (-100%), from €6,601 to €0
mainly Net result for the year (-€9,413) and Debts after one year (-€6,034)
- Receivables within one year -€2,239
down €2,239 (-17.1%), from €13,129 to €10,890
- Profit (loss) carried forward -€9,413
down €9,413 (-74.4%), from -€12,653 to -€22,066
- Debts after one year -€6,034
down €6,034 (-33.8%), from €17,848 to €11,815
- Tax, wage and social debts -€5,513
down €5,513 (-53.3%), from €10,342 to €4,829
of which Taxes: -€5,513
- Short-term financial debts +€3,945
new in 2025: €3,945
- Trade debts -€2,004
down €2,004 (-20.4%), from €9,847 to €7,843
- Gross operating margin +€3,728
up €3,728, from -€730 to €2,998
- Other operating charges +€205
up €205 (+24.7%), from €831 to €1,036
- Financial charges -€79
down €79 (-4.3%), from €1,861 to €1,781
- Taxes +€30
up €30 (+7.2%), from €415 to €445
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.
Derived cash bridge
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 | €53,605 | €35,641 | -€17,964 | -33.5% |
| Fixed assets | 21/28 | €32,341 | €23,191 | -€9,149 | -28.3% |
| Tangible fixed assets | 22/27 | €32,268 | €23,118 | -€9,149 | -28.4% |
| Furniture and vehicles | 24 | €32,268 | €23,118 | -€9,149 | -28.4% |
| Financial fixed assets | 28 | €73 | €73 | = | 0.0% |
| Current assets | 29/58 | €21,264 | €12,450 | -€8,815 | -41.5% |
| Amounts receivable within one year | 40/41 | €13,129 | €10,890 | -€2,239 | -17.1% |
| Trade receivables | 40 | €13,129 | €10,890 | -€2,239 | -17.1% |
| Cash at bank and in hand | 54/58 | €6,601 | €0 | -€6,601 | -100% |
| Deferred charges and accrued income | 490/1 | €1,535 | €1,560 | +€25 | +1.6% |
| Total equity and liabilities | 10/49 | €53,605 | €35,641 | -€17,964 | -33.5% |
| Equity | 10/15 | €8,027 | -€1,386 | -€9,413 | |
| Contributions | 10/11 | €12,660 | €12,660 | = | 0.0% |
| Contributions outside capital | 11 | €12,660 | - | -€12,660 | |
| Other | 1109/19 | €12,660 | - | -€12,660 | |
| Reserves | 13 | €8,020 | €8,020 | = | 0.0% |
| Distributable reserves | 133 | €8,020 | €8,020 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,653 | -€22,066 | -€9,413 | -74.4% |
| Amounts payable | 17/49 | €45,578 | €37,027 | -€8,551 | -18.8% |
| Amounts payable after more than one year | 17 | €17,848 | €11,815 | -€6,034 | -33.8% |
| Financial debts | 170/4 | €17,848 | €11,815 | -€6,034 | -33.8% |
| Amounts payable within one year | 42/48 | €27,440 | €24,913 | -€2,527 | -9.2% |
| Current portion of amounts payable after more than one year | 42 | €5,760 | €6,034 | +€273 | +4.7% |
| Financial debts | 43 | - | €3,945 | +€3,945 | |
| Credit institutions | 430/8 | - | €3,945 | +€3,945 | |
| Trade debts | 44 | €9,847 | €7,843 | -€2,004 | -20.4% |
| Suppliers | 440/4 | €9,847 | €7,843 | -€2,004 | -20.4% |
| Taxes, remuneration and social security | 45 | €10,342 | €4,829 | -€5,513 | -53.3% |
| Taxes | 450/3 | €7,442 | €1,929 | -€5,513 | -74.1% |
| Remuneration and social security | 454/9 | €2,900 | €2,900 | = | 0.0% |
| Other amounts payable | 47/48 | €1,490 | €2,263 | +€773 | +51.9% |
| Accrued charges and deferred income | 492/3 | €291 | €300 | +€9 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,132 | €9,149 | +€17 | +0.2% |
| Other operating charges | 640/8 | €831 | €1,036 | +€205 | +24.7% |
| Gross operating margin | 9900 | -€730 | €2,998 | +€3,728 | |
| Operating profit (loss) | 9901 | -€10,693 | -€7,188 | +€3,506 | +32.8% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,861 | €1,781 | -€79 | -4.3% |
| Recurring financial charges | 65 | €1,861 | €1,781 | -€79 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | -€12,554 | -€8,968 | +€3,586 | +28.6% |
| Income taxes | 67/77 | €415 | €445 | +€30 | +7.2% |
| Profit (loss) for the period | 9904 | -€12,969 | -€9,413 | +€3,556 | +27.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,969 | -€9,413 | +€3,556 | +27.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.