MOOIJ: 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.
MOOIJ
Largest movements
- Cash +€9,501
up €9,501 (+351.3%), from €2,704 to €12,205
mainly Depreciation (+€3,991) and Net result for the year (+€3,984)
- Intangible fixed assets +€5,000
new in 2024: €5,000
- Tangible fixed assets -€3,991
down €3,991 (-10.8%), from €36,964 to €32,973
- Receivables within one year -€3,190
no longer reported in 2024 (was €3,190)
- Profit (loss) carried forward +€3,984
up €3,984 (+34.3%), from €11,615 to €15,599
- Tax, wage and social debts +€3,008
new in 2024: €3,008
- Gross operating margin +€10,583
up €10,583, from -€1,420 to €9,163
- Depreciation +€2,452
up €2,452 (+159.3%), from €1,539 to €3,991
- Taxes +€1,159
new in 2024: €1,159
- Other operating charges -€898
no longer reported in 2024 (was €898)
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.
Cash bridge derived
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 | €42,859 | €50,179 | +€7,320 | +17.1% |
| Fixed assets | 21/28 | €36,964 | €37,973 | +€1,009 | +2.7% |
| Intangible fixed assets | 21 | - | €5,000 | +€5,000 | |
| Tangible fixed assets | 22/27 | €36,964 | €32,973 | -€3,991 | -10.8% |
| Plant, machinery and equipment | 23 | €36,964 | €32,973 | -€3,991 | -10.8% |
| Current assets | 29/58 | €5,894 | €12,205 | +€6,311 | +107.1% |
| Amounts receivable within one year | 40/41 | €3,190 | - | -€3,190 | |
| Other amounts receivable | 41 | €3,190 | - | -€3,190 | |
| Cash at bank and in hand | 54/58 | €2,704 | €12,205 | +€9,501 | +351.3% |
| Total equity and liabilities | 10/49 | €42,859 | €50,179 | +€7,320 | +17.1% |
| Equity | 10/15 | €42,859 | €46,843 | +€3,984 | +9.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €40,014 | €31,448 | -€8,566 | -21.4% |
| Uncalled capital | 101 | €21,414 | €12,848 | -€8,566 | -40.0% |
| Reserves | 13 | €12,644 | €12,644 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €10,784 | €10,784 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,615 | €15,599 | +€3,984 | +34.3% |
| Amounts payable | 17/49 | - | €3,336 | +€3,336 | |
| Amounts payable within one year | 42/48 | - | €3,336 | +€3,336 | |
| Trade debts | 44 | - | €328 | +€328 | |
| Suppliers | 440/4 | - | €328 | +€328 | |
| Taxes, remuneration and social security | 45 | - | €3,008 | +€3,008 | |
| Taxes | 450/3 | - | €3,008 | +€3,008 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,539 | €3,991 | +€2,452 | +159.3% |
| Other operating charges | 640/8 | €898 | - | -€898 | |
| Gross operating margin | 9900 | -€1,420 | €9,163 | +€10,583 | |
| Operating profit (loss) | 9901 | -€3,857 | €5,172 | +€9,029 | |
| Financial charges | 65/66B | €55 | €29 | -€26 | -47.0% |
| Recurring financial charges | 65 | €55 | €29 | -€26 | -47.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,912 | €5,143 | +€9,055 | |
| Income taxes | 67/77 | - | €1,159 | +€1,159 | |
| Profit (loss) for the period | 9904 | -€3,912 | €3,984 | +€7,896 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,912 | €3,984 | +€7,896 |
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.