Moore Companion: 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.
Moore Companion
Largest movements
- Receivables within one year -€146,809
down €146,809 (-99.8%), from €147,082 to €273
of which Trade receivables: -€140,000
- Cash +€45,882
up €45,882 (+230%), from €19,910 to €65,792
mainly Receivables within one year (+€146,809) and Net result for the year (+€14,721)
- Trade debts -€126,083
down €126,083 (-68.4%), from €184,257 to €58,174
- Profit (loss) carried forward +€14,721
up €14,721 (+85.3%), from -€17,265 to -€2,544
- Tax, wage and social debts +€10,848
new in 2025: €10,848
- Gross operating margin +€32,144
up €32,144, from -€17,223 to €14,921
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 | €166,992 | €66,578 | -€100,414 | -60.1% |
| Current assets | 29/58 | €166,992 | €66,578 | -€100,414 | -60.1% |
| Amounts receivable within one year | 40/41 | €147,082 | €273 | -€146,809 | -99.8% |
| Trade receivables | 40 | €140,000 | €0 | -€140,000 | -100% |
| Other amounts receivable | 41 | €7,082 | €273 | -€6,809 | -96.1% |
| Cash at bank and in hand | 54/58 | €19,910 | €65,792 | +€45,882 | +230% |
| Deferred charges and accrued income | 490/1 | - | €513 | +€513 | |
| Total equity and liabilities | 10/49 | €166,992 | €66,578 | -€100,414 | -60.1% |
| Equity | 10/15 | -€17,265 | -€2,444 | +€14,821 | +85.8% |
| Contributions | 10/11 | - | €100 | +€100 | |
| Profit (loss) carried forward | 14 | -€17,265 | -€2,544 | +€14,721 | +85.3% |
| Amounts payable | 17/49 | €184,257 | €69,022 | -€115,235 | -62.5% |
| Amounts payable within one year | 42/48 | €184,257 | €69,022 | -€115,235 | -62.5% |
| Trade debts | 44 | €184,257 | €58,174 | -€126,083 | -68.4% |
| Suppliers | 440/4 | €184,257 | €58,174 | -€126,083 | -68.4% |
| Taxes, remuneration and social security | 45 | - | €10,848 | +€10,848 | |
| Taxes | 450/3 | - | €10,848 | +€10,848 | |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | -€17,223 | €14,921 | +€32,144 | |
| Operating profit (loss) | 9901 | -€17,223 | €14,801 | +€32,024 | |
| Financial charges | 65/66B | €42 | €80 | +€38 | +91.9% |
| Recurring financial charges | 65 | €42 | €80 | +€38 | +91.9% |
| Profit (loss) for the period before taxes | 9903 | -€17,265 | €14,721 | +€31,986 | |
| Profit (loss) for the period | 9904 | -€17,265 | €14,721 | +€31,986 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,265 | €14,721 | +€31,986 |
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 20 October 2026 via checked.be.