MOODS: 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.
MOODS
Largest movements
- Receivables within one year -€90,690
down €90,690 (-99.7%), from €90,934 to €244
- Cash -€27,402
down €27,402 (-99.7%), from €27,497 to €95
mainly Debts within one year (-€113,046) and Net result for the year (-€7,002)
- Debts within one year -€113,046
down €113,046 (-95.0%), from €118,945 to €5,899
of which Trade debts: -€64,596
- Equity -€7,002
down €7,002 (-72.4%), from €9,673 to €2,671
of which Profit (loss) carried forward: -€4,180
- Gross operating margin -€7,243
down €7,243, from €1,594 to -€5,649
- Depreciation -€867
down €867 (-44.1%), from €1,967 to €1,100
- Financial charges +€142
new in 2021: €142
- Other operating charges +€111
new in 2021: €111
From the 2020 result to the 2021 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 2020 and 2021 balance sheets and the 2021 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €128,617 | €8,570 | -€120,048 | -93.3% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €10,186 | €8,231 | -€1,956 | -19.2% |
| Intangible fixed assets | 21 | €9,331 | €8,231 | -€1,100 | -11.8% |
| Tangible fixed assets | 22/27 | €855 | €0 | -€855 | -100.0% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Current assets | 29/58 | €118,431 | €339 | -€118,092 | -99.7% |
| Amounts receivable within one year | 40/41 | €90,934 | €244 | -€90,690 | -99.7% |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | - | €244 | +€244 | |
| Cash at bank and in hand | 54/58 | €27,497 | €95 | -€27,402 | -99.7% |
| Total equity and liabilities | 10/49 | €128,617 | €8,570 | -€120,048 | -93.3% |
| Equity | 10/15 | €9,673 | €2,671 | -€7,002 | -72.4% |
| Contributions | 10/11 | - | €10,000 | +€10,000 | |
| Reserves | 13 | €2,822 | €0 | -€2,822 | -100.0% |
| Distributable reserves | 133 | - | €0 | = | |
| Profit (loss) carried forward | 14 | -€3,149 | -€7,329 | -€4,180 | -132.8% |
| Amounts payable | 17/49 | €118,945 | €5,899 | -€113,046 | -95.0% |
| Amounts payable within one year | 42/48 | €118,945 | €5,899 | -€113,046 | -95.0% |
| Trade debts | 44 | €64,596 | €0 | -€64,596 | -100.0% |
| Suppliers | 440/4 | - | €0 | = | |
| Taxes, remuneration and social security | 45 | - | €235 | +€235 | |
| Taxes | 450/3 | - | €235 | +€235 | |
| Other amounts payable | 47/48 | - | €5,664 | +€5,664 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,967 | €1,100 | -€867 | -44.1% |
| Other operating charges | 640/8 | - | €111 | +€111 | |
| Gross operating margin | 9900 | €1,594 | -€5,649 | -€7,243 | |
| Operating profit (loss) | 9901 | -€2,653 | -€6,860 | -€4,207 | -158.6% |
| Financial income | 75/76B | - | €0 | = | |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | - | €142 | +€142 | |
| Recurring financial charges | 65 | €497 | €142 | -€355 | -71.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,149 | -€7,002 | -€3,853 | -122.4% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€3,149 | -€7,002 | -€3,853 | -122.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,149 | -€7,002 | -€3,853 | -122.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.