MOOI & ZO: 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 & ZO
Largest movements
- Receivables within one year +€31,661
up €31,661 (+27.6%), from €114,758 to €146,419
of which Other amounts receivable: +€43,848
- Stocks and contracts +€11,509
up €11,509 (+302%), from €3,813 to €15,322
- Cash -€6,871
down €6,871 (-2.2%), from €310,885 to €304,014
mainly Receivables within one year (-€31,661) and Contributions, distributions and other (-€19,845)
- Reserves +€54,203
up €54,203 (+16.8%), from €322,182 to €376,385
of which Distributable reserves: +€54,203
- Trade debts -€10,874
down €10,874 (-37.4%), from €29,079 to €18,205
- Debts after one year -€5,601
down €5,601 (-22.0%), from €25,445 to €19,844
- Gross operating margin +€6,087
up €6,087 (+5.6%), from €109,342 to €115,429
- Taxes +€1,788
up €1,788 (+5.1%), from €35,198 to €36,986
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 | €482,817 | €515,675 | +€32,858 | +6.8% |
| Fixed assets | 21/28 | €51,920 | €48,421 | -€3,499 | -6.7% |
| Tangible fixed assets | 22/27 | €51,790 | €48,291 | -€3,499 | -6.8% |
| Land and buildings | 22 | €50,007 | €48,291 | -€1,716 | -3.4% |
| Plant, machinery and equipment | 23 | €205 | €0 | -€205 | -100% |
| Furniture and vehicles | 24 | €1,578 | €0 | -€1,578 | -100% |
| Financial fixed assets | 28 | €130 | €130 | = | 0.0% |
| Current assets | 29/58 | €430,897 | €467,254 | +€36,357 | +8.4% |
| Stocks and contracts in progress | 3 | €3,813 | €15,322 | +€11,509 | +302% |
| Stocks | 30/36 | €3,813 | €15,322 | +€11,509 | +302% |
| Amounts receivable within one year | 40/41 | €114,758 | €146,419 | +€31,661 | +27.6% |
| Trade receivables | 40 | €12,186 | €0 | -€12,186 | -100% |
| Other amounts receivable | 41 | €102,572 | €146,419 | +€43,848 | +42.7% |
| Cash at bank and in hand | 54/58 | €310,885 | €304,014 | -€6,871 | -2.2% |
| Deferred charges and accrued income | 490/1 | €1,442 | €1,499 | +€57 | +4.0% |
| Total equity and liabilities | 10/49 | €482,817 | €515,675 | +€32,858 | +6.8% |
| Equity | 10/15 | €349,287 | €403,490 | +€54,203 | +15.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €322,182 | €376,385 | +€54,203 | +16.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €322,182 | €376,385 | +€54,203 | +16.8% |
| Profit (loss) carried forward | 14 | €20,905 | €20,905 | = | 0.0% |
| Amounts payable | 17/49 | €133,531 | €112,186 | -€21,345 | -16.0% |
| Amounts payable after more than one year | 17 | €25,445 | €19,844 | -€5,601 | -22.0% |
| Financial debts | 170/4 | €25,445 | €19,844 | -€5,601 | -22.0% |
| Amounts payable within one year | 42/48 | €108,086 | €92,342 | -€15,744 | -14.6% |
| Current portion of amounts payable after more than one year | 42 | €4,613 | €0 | -€4,613 | -100% |
| Financial debts | 43 | €2,257 | €2,284 | +€27 | +1.2% |
| Other loans | 439 | €2,257 | €2,284 | +€27 | +1.2% |
| Trade debts | 44 | €29,079 | €18,205 | -€10,874 | -37.4% |
| Suppliers | 440/4 | €29,079 | €18,205 | -€10,874 | -37.4% |
| Advances received on contracts in progress | 46 | €500 | €0 | -€500 | -100% |
| Taxes, remuneration and social security | 45 | €71,637 | €71,854 | +€217 | +0.3% |
| Taxes | 450/3 | €71,637 | €71,854 | +€217 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,062 | €6,729 | -€333 | -4.7% |
| Other operating charges | 640/8 | €619 | €616 | -€4 | -0.6% |
| Gross operating margin | 9900 | €109,342 | €115,429 | +€6,087 | +5.6% |
| Operating profit (loss) | 9901 | €101,660 | €108,085 | +€6,424 | +6.3% |
| Financial income | 75/76B | €7,913 | €7,907 | -€6 | -0.1% |
| Recurring financial income | 75 | €7,913 | €7,907 | -€6 | -0.1% |
| Financial charges | 65/66B | €5,417 | €4,958 | -€459 | -8.5% |
| Recurring financial charges | 65 | €5,417 | €4,958 | -€459 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €104,156 | €111,034 | +€6,878 | +6.6% |
| Income taxes | 67/77 | €35,198 | €36,986 | +€1,788 | +5.1% |
| Profit (loss) for the period | 9904 | €68,958 | €74,048 | +€5,091 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €68,958 | €74,048 | +€5,091 | +7.4% |
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 27 October 2026 via checked.be.