MOOR M: 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.
MOOR M
Largest movements
- Receivables within one year -€13,255
down €13,255 (-15.5%), from €85,699 to €72,443
- Cash +€5,092
up €5,092 (+119%), from €4,289 to €9,380
mainly Receivables within one year (+€13,255) and Tax, wage and social debts (+€7,118)
- Trade debts -€10,472
down €10,472 (-12.3%), from €85,355 to €74,883
- Tax, wage and social debts +€7,118
up €7,118 (+68.6%), from €10,383 to €17,501
- Short-term financial debts -€5,470
no longer reported in 2023 (was €5,470)
- Profit (loss) carried forward +€2,456
up €2,456 (+10.8%), from -€22,713 to -€20,257
- Debts after one year -€1,875
down €1,875 (-16.2%), from €11,571 to €9,696
- Gross operating margin +€12,820
up €12,820, from -€7,336 to €5,484
- Financial charges -€1,133
down €1,133 (-54.3%), from €2,087 to €954
- Taxes +€967
up €967 (+347%), from €279 to €1,246
- Other operating charges -€830
down €830 (-49.9%), from €1,661 to €832
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €90,067 | €81,824 | -€8,244 | -9.2% |
| Current assets | 29/58 | €90,067 | €81,824 | -€8,244 | -9.2% |
| Amounts receivable within one year | 40/41 | €85,699 | €72,443 | -€13,255 | -15.5% |
| Trade receivables | 40 | €85,699 | €72,443 | -€13,255 | -15.5% |
| Cash at bank and in hand | 54/58 | €4,289 | €9,380 | +€5,092 | +119% |
| Deferred charges and accrued income | 490/1 | €80 | - | -€80 | |
| Total equity and liabilities | 10/49 | €90,067 | €81,824 | -€8,244 | -9.2% |
| Equity | 10/15 | -€22,712 | -€20,256 | +€2,456 | +10.8% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,713 | -€20,257 | +€2,456 | +10.8% |
| Amounts payable | 17/49 | €112,779 | €102,080 | -€10,700 | -9.5% |
| Amounts payable after more than one year | 17 | €11,571 | €9,696 | -€1,875 | -16.2% |
| Other amounts payable | 178/9 | €11,571 | €9,696 | -€1,875 | -16.2% |
| Amounts payable within one year | 42/48 | €101,208 | €92,384 | -€8,825 | -8.7% |
| Financial debts | 43 | €5,470 | - | -€5,470 | |
| Credit institutions | 430/8 | €5,470 | - | -€5,470 | |
| Trade debts | 44 | €85,355 | €74,883 | -€10,472 | -12.3% |
| Suppliers | 440/4 | €85,355 | €74,883 | -€10,472 | -12.3% |
| Taxes, remuneration and social security | 45 | €10,383 | €17,501 | +€7,118 | +68.6% |
| Taxes | 450/3 | €10,383 | €17,501 | +€7,118 | +68.6% |
| Other operating charges | 640/8 | €1,661 | €832 | -€830 | -49.9% |
| Gross operating margin | 9900 | -€7,336 | €5,484 | +€12,820 | |
| Operating profit (loss) | 9901 | -€8,997 | €4,652 | +€13,649 | |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €2,087 | €954 | -€1,133 | -54.3% |
| Recurring financial charges | 65 | €2,087 | €954 | -€1,133 | -54.3% |
| Profit (loss) for the period before taxes | 9903 | -€11,084 | €3,702 | +€14,785 | |
| Income taxes | 67/77 | €279 | €1,246 | +€967 | +347% |
| Profit (loss) for the period | 9904 | -€11,362 | €2,456 | +€13,819 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,362 | €2,456 | +€13,819 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.