Moodso: 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.
Moodso
Largest movements
- Cash -€26,697
down €26,697 (-38.2%), from €69,958 to €43,261
mainly Other debts (-€25,109) and Tax, wage and social debts (-€12,831)
- Tangible fixed assets -€14,945
down €14,945 (-29.3%), from €50,927 to €35,982
of which Furniture and vehicles: -€12,200
- Intangible fixed assets -€7,000
down €7,000 (-12.5%), from €56,000 to €49,000
- Receivables within one year +€6,248
up €6,248 (+39.6%), from €15,780 to €22,028
- Other debts -€25,109
down €25,109 (-59.5%), from €42,177 to €17,068
- Tax, wage and social debts -€12,831
down €12,831 (-37.2%), from €34,495 to €21,664
- Debts after one year -€12,435
down €12,435 (-46.9%), from €26,490 to €14,054
- Trade debts +€4,150
up €4,150 (+91.7%), from €4,523 to €8,673
- Reserves +€2,227
up €2,227 (+2.6%), from €84,347 to €86,573
- Financial charges +€51,714
up €51,714 (+642.1%), from €8,054 to €59,768
- Taxes -€11,017
down €11,017 (-79.7%), from €13,823 to €2,806
- Gross operating margin -€4,333
down €4,333 (-4.5%), from €96,744 to €92,411
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 | €212,362 | €168,616 | -€43,746 | -20.6% |
| Fixed assets | 21/28 | €106,927 | €84,982 | -€21,945 | -20.5% |
| Intangible fixed assets | 21 | €56,000 | €49,000 | -€7,000 | -12.5% |
| Tangible fixed assets | 22/27 | €50,927 | €35,982 | -€14,945 | -29.3% |
| Plant, machinery and equipment | 23 | €5,995 | €4,636 | -€1,359 | -22.7% |
| Furniture and vehicles | 24 | €33,469 | €21,269 | -€12,200 | -36.5% |
| Other tangible fixed assets | 26 | €11,462 | €10,077 | -€1,385 | -12.1% |
| Current assets | 29/58 | €105,435 | €83,634 | -€21,802 | -20.7% |
| Stocks and contracts in progress | 3 | €16,316 | €16,124 | -€192 | -1.2% |
| Stocks | 30/36 | €16,316 | €16,124 | -€192 | -1.2% |
| Amounts receivable within one year | 40/41 | €15,780 | €22,028 | +€6,248 | +39.6% |
| Trade receivables | 40 | €15,780 | €22,028 | +€6,248 | +39.6% |
| Cash at bank and in hand | 54/58 | €69,958 | €43,261 | -€26,697 | -38.2% |
| Deferred charges and accrued income | 490/1 | €3,381 | €2,220 | -€1,162 | -34.4% |
| Total equity and liabilities | 10/49 | €212,362 | €168,616 | -€43,746 | -20.6% |
| Equity | 10/15 | €89,347 | €91,573 | +€2,227 | +2.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €84,347 | €86,573 | +€2,227 | +2.6% |
| Distributable reserves | 133 | €84,347 | €86,573 | +€2,227 | +2.6% |
| Amounts payable | 17/49 | €123,015 | €77,042 | -€45,973 | -37.4% |
| Amounts payable after more than one year | 17 | €26,490 | €14,054 | -€12,435 | -46.9% |
| Financial debts | 170/4 | €26,490 | €14,054 | -€12,435 | -46.9% |
| Amounts payable within one year | 42/48 | €93,135 | €59,841 | -€33,294 | -35.7% |
| Current portion of amounts payable after more than one year | 42 | €11,940 | €12,435 | +€495 | +4.1% |
| Trade debts | 44 | €4,523 | €8,673 | +€4,150 | +91.7% |
| Suppliers | 440/4 | €4,523 | €8,673 | +€4,150 | +91.7% |
| Taxes, remuneration and social security | 45 | €34,495 | €21,664 | -€12,831 | -37.2% |
| Taxes | 450/3 | €34,495 | €21,664 | -€12,831 | -37.2% |
| Other amounts payable | 47/48 | €42,177 | €17,068 | -€25,109 | -59.5% |
| Accrued charges and deferred income | 492/3 | €3,391 | €3,147 | -€244 | -7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,581 | €26,649 | +€69 | +0.3% |
| Other operating charges | 640/8 | €1,236 | €1,039 | -€197 | -16.0% |
| Gross operating margin | 9900 | €96,744 | €92,411 | -€4,333 | -4.5% |
| Operating profit (loss) | 9901 | €68,926 | €64,722 | -€4,204 | -6.1% |
| Financial income | 75/76B | €18 | €78 | +€59 | +319.7% |
| Recurring financial income | 75 | €18 | €78 | +€59 | +319.7% |
| Financial charges | 65/66B | €8,054 | €59,768 | +€51,714 | +642.1% |
| Recurring financial charges | 65 | €8,054 | €59,768 | +€51,714 | +642.1% |
| Profit (loss) for the period before taxes | 9903 | €60,891 | €5,032 | -€55,859 | -91.7% |
| Income taxes | 67/77 | €13,823 | €2,806 | -€11,017 | -79.7% |
| Profit (loss) for the period | 9904 | €47,068 | €2,227 | -€44,841 | -95.3% |
| Profit (loss) for the period to be appropriated | 9905 | €47,068 | €2,227 | -€44,841 | -95.3% |
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 10 October 2026 via checked.be.