Mooma: 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.
Mooma
Largest movements
- Cash +€160,041
up €160,041 (+642.6%), from €24,905 to €184,946
mainly Short-term financial debts (+€100,000) and Other debts (+€78,916)
- Stocks and contracts +€88,298
new in 2025: €88,298
- Tangible fixed assets +€26,559
up €26,559 (+42.8%), from €62,041 to €88,601
of which Other tangible fixed assets: +€30,683
- Receivables within one year -€10,623
down €10,623 (-23.1%), from €45,977 to €35,353
of which Other amounts receivable: -€7,377
- Short-term financial debts +€100,000
new in 2025: €100,000
- Other debts +€78,916
up €78,916 (+876.8%), from €9,000 to €87,916
- Reserves +€64,405
up €64,405 (+140.6%), from €45,804 to €110,209
- Tax, wage and social debts +€29,764
up €29,764 (+107.1%), from €27,799 to €57,563
- Debts after one year -€12,021
down €12,021 (-32.8%), from €36,623 to €24,602
- Gross operating margin -€11,525
down €11,525 (-9.6%), from €119,895 to €108,370
- Financial charges -€1,521
down €1,521 (-51.0%), from €2,980 to €1,459
- Taxes -€1,208
down €1,208 (-5.2%), from €23,100 to €21,892
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 | €135,742 | €401,010 | +€265,268 | +195.4% |
| Fixed assets | 21/28 | €62,041 | €88,601 | +€26,559 | +42.8% |
| Tangible fixed assets | 22/27 | €62,041 | €88,601 | +€26,559 | +42.8% |
| Furniture and vehicles | 24 | €57,936 | €53,813 | -€4,123 | -7.1% |
| Other tangible fixed assets | 26 | €4,106 | €34,788 | +€30,683 | +747.3% |
| Current assets | 29/58 | €73,700 | €312,409 | +€238,709 | +323.9% |
| Stocks and contracts in progress | 3 | - | €88,298 | +€88,298 | |
| Stocks | 30/36 | - | €88,298 | +€88,298 | |
| Amounts receivable within one year | 40/41 | €45,977 | €35,353 | -€10,623 | -23.1% |
| Trade receivables | 40 | €38,599 | €35,353 | -€3,246 | -8.4% |
| Other amounts receivable | 41 | €7,377 | - | -€7,377 | |
| Cash at bank and in hand | 54/58 | €24,905 | €184,946 | +€160,041 | +642.6% |
| Deferred charges and accrued income | 490/1 | €2,819 | €3,811 | +€992 | +35.2% |
| Total equity and liabilities | 10/49 | €135,742 | €401,010 | +€265,268 | +195.4% |
| Equity | 10/15 | €48,804 | €113,209 | +€64,405 | +132.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €45,804 | €110,209 | +€64,405 | +140.6% |
| Distributable reserves | 133 | €45,804 | €110,209 | +€64,405 | +140.6% |
| Amounts payable | 17/49 | €86,937 | €287,800 | +€200,863 | +231.0% |
| Amounts payable after more than one year | 17 | €36,623 | €24,602 | -€12,021 | -32.8% |
| Financial debts | 170/4 | €36,623 | €24,602 | -€12,021 | -32.8% |
| Amounts payable within one year | 42/48 | €50,315 | €263,198 | +€212,883 | +423.1% |
| Current portion of amounts payable after more than one year | 42 | €11,494 | €12,021 | +€527 | +4.6% |
| Financial debts | 43 | - | €100,000 | +€100,000 | |
| Credit institutions | 430/8 | - | €100,000 | +€100,000 | |
| Trade debts | 44 | €2,022 | €5,698 | +€3,677 | +181.9% |
| Suppliers | 440/4 | €2,022 | €5,698 | +€3,677 | +181.9% |
| Taxes, remuneration and social security | 45 | €27,799 | €57,563 | +€29,764 | +107.1% |
| Taxes | 450/3 | €27,799 | €57,563 | +€29,764 | +107.1% |
| Other amounts payable | 47/48 | €9,000 | €87,916 | +€78,916 | +876.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,836 | €18,526 | +€690 | +3.9% |
| Other operating charges | 640/8 | €1,153 | €1,256 | +€103 | +8.9% |
| Gross operating margin | 9900 | €119,895 | €108,370 | -€11,525 | -9.6% |
| Operating profit (loss) | 9901 | €100,906 | €88,589 | -€12,318 | -12.2% |
| Financial income | 75/76B | €977 | €1 | -€977 | -99.9% |
| Recurring financial income | 75 | €977 | €1 | -€977 | -99.9% |
| Financial charges | 65/66B | €2,980 | €1,459 | -€1,521 | -51.0% |
| Recurring financial charges | 65 | €2,980 | €1,459 | -€1,521 | -51.0% |
| Profit (loss) for the period before taxes | 9903 | €98,904 | €87,130 | -€11,774 | -11.9% |
| Income taxes | 67/77 | €23,100 | €21,892 | -€1,208 | -5.2% |
| Profit (loss) for the period | 9904 | €75,804 | €65,238 | -€10,566 | -13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €75,804 | €65,238 | -€10,566 | -13.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.