MOOI: 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.
MOOI
Largest movements
- Receivables within one year +€5,897
up €5,897 (+159%), from €3,710 to €9,608
- Cash -€4,913
no longer reported in 2024 (was €4,913)
mainly Debts after one year (-€8,480) and Other debts (-€7,532)
- Tangible fixed assets -€738
down €738 (-50.0%), from €1,476 to €738
of which Plant, machinery and equipment: -€738
- Profit (loss) carried forward +€8,670
up €8,670 (+34.3%), from -€25,252 to -€16,582
- Short-term financial debts +€8,643
new in 2024: €8,643
- Debts after one year -€8,480
no longer reported in 2024 (was €8,480)
- Other debts -€7,532
down €7,532 (-69.3%), from €10,875 to €3,343
- Tax, wage and social debts -€1,881
down €1,881 (-63.3%), from €2,972 to €1,091
- Staff costs +€1,219
up €1,219 (+875%), from €139 to €1,359
- Gross operating margin -€628
down €628 (-8.4%), from €7,447 to €6,819
- Other operating charges -€530
down €530 (-69.2%), from €766 to €236
- Financial charges +€389
up €389 (+27.2%), from €1,428 to €1,816
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.
Derived cash bridge
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 | €10,100 | €10,346 | +€246 | +2.4% |
| Fixed assets | 21/28 | €1,476 | €738 | -€738 | -50.0% |
| Tangible fixed assets | 22/27 | €1,476 | €738 | -€738 | -50.0% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €1,476 | €738 | -€738 | -50.0% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €8,623 | €9,608 | +€984 | +11.4% |
| Amounts receivable within one year | 40/41 | €3,710 | €9,608 | +€5,897 | +159% |
| Other amounts receivable | 41 | €3,710 | €9,608 | +€5,897 | +159% |
| Cash at bank and in hand | 54/58 | €4,913 | - | -€4,913 | |
| Total equity and liabilities | 10/49 | €10,100 | €10,346 | +€246 | +2.4% |
| Equity | 10/15 | -€12,852 | -€4,182 | +€8,670 | +67.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,252 | -€16,582 | +€8,670 | +34.3% |
| Amounts payable | 17/49 | €22,951 | €14,528 | -€8,423 | -36.7% |
| Amounts payable after more than one year | 17 | €8,480 | - | -€8,480 | |
| Financial debts | 170/4 | €8,480 | - | -€8,480 | |
| Amounts payable within one year | 42/48 | €14,471 | €14,528 | +€57 | +0.4% |
| Financial debts | 43 | - | €8,643 | +€8,643 | |
| Credit institutions | 430/8 | - | €8,643 | +€8,643 | |
| Trade debts | 44 | €625 | €1,451 | +€827 | +132% |
| Suppliers | 440/4 | €625 | €1,451 | +€827 | +132% |
| Taxes, remuneration and social security | 45 | €2,972 | €1,091 | -€1,881 | -63.3% |
| Taxes | 450/3 | €2,972 | €1,091 | -€1,881 | -63.3% |
| Other amounts payable | 47/48 | €10,875 | €3,343 | -€7,532 | -69.3% |
| Remuneration, social security and pensions | 62 | €139 | €1,359 | +€1,219 | +875% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €738 | €738 | = | 0.0% |
| Other operating charges | 640/8 | €766 | €236 | -€530 | -69.2% |
| Non-recurring operating charges | 66A | €100 | - | -€100 | |
| Gross operating margin | 9900 | €7,447 | €6,819 | -€628 | -8.4% |
| Operating profit (loss) | 9901 | €5,704 | €4,486 | -€1,218 | -21.4% |
| Financial charges | 65/66B | €1,428 | €1,816 | +€389 | +27.2% |
| Recurring financial charges | 65 | €1,428 | €1,816 | +€389 | +27.2% |
| Profit (loss) for the period before taxes | 9903 | €4,276 | €2,670 | -€1,607 | -37.6% |
| Profit (loss) for the period | 9904 | €4,276 | €2,670 | -€1,607 | -37.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,276 | €2,670 | -€1,607 | -37.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.