MOOREA: 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.
What changed
MOOREA
NACE 56.111, Full-service restaurants
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€540,383
2024 · -€508,416-€31,967
Equity
-€1.5m
2024 · -€961,733-€540,383
Cash
€8,826
2024 · €18,751-€9,925
Balance sheet total
€3.8m
2024 · €3.8m-€79,355
Largest movements
Assets
- Tangible fixed assets -€47,963
down €47,963 (-1.3%), from €3.7m to €3.7m
of which Land and buildings: -€92,490
Equity and liabilities
- Profit (loss) carried forward -€540,383
down €540,383 (-48.1%), from -€1.1m to -€1.7m
- Debts after one year +€451,068
up €451,068 (+10.7%), from €4.2m to €4.7m
- Accrued charges and deferred income +€62,458
up €62,458 (+175.6%), from €35,575 to €98,033
- Advances received -€53,580
down €53,580 (-49.8%), from €107,536 to €53,956
- Trade debts +€52,757
up €52,757 (+35.3%), from €149,443 to €202,200
Income statement
- Gross operating margin +€55,964
up €55,964 (+10.1%), from €553,566 to €609,530
- Staff costs +€24,255
up €24,255 (+3.1%), from €770,920 to €795,175
- Depreciation +€22,607
up €22,607 (+13.9%), from €162,432 to €185,039
- Financial charges +€18,826
up €18,826 (+18.7%), from €100,572 to €119,398
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.
Result 2024
-€508,416
Gross operating margin
+€55,964
Staff costs
-€24,255
Depreciation
-€22,607
Other operating charges
+€5,809
Other operating items
-€27,514
Financial income
-€323
Financial charges
-€18,826
Taxes
-€216
Result 2025
-€540,383
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.
From operations
-€285,946
Investment
-€137,901
Financing
+€413,921
Cash 2024
€18,751
From operations (derived)
-€285,946
Net result for the year
-€540,383
Depreciation
+€185,039
Stocks and contracts
+€3,374
Receivables within one year
+€26,674
Deferred charges and accrued income
-€7,756
Trade debts
+€52,757
Tax, wage and social debts
-€14,527
Advances received
-€53,580
Accrued charges and deferred income
+€62,458
Investment (derived)
-€137,901
Investment in fixed assets (net)
-€137,901
Financing
+€413,921
Debts after one year
+€451,068
Current portion of long-term debt
-€37,147
Cash 2025
€8,826
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,847,404 | €3,768,049 | -€79,355 | -2.1% |
| Fixed assets | 21/28 | €3,746,331 | €3,699,193 | -€47,138 | -1.3% |
| Tangible fixed assets | 22/27 | €3,746,331 | €3,698,368 | -€47,963 | -1.3% |
| Land and buildings | 22 | €3,531,248 | €3,438,758 | -€92,490 | -2.6% |
| Plant, machinery and equipment | 23 | €143,916 | €177,618 | +€33,702 | +23.4% |
| Furniture and vehicles | 24 | €71,167 | €81,992 | +€10,825 | +15.2% |
| Financial fixed assets | 28 | - | €825 | +€825 | |
| Current assets | 29/58 | €101,073 | €68,856 | -€32,217 | -31.9% |
| Stocks and contracts in progress | 3 | €14,511 | €11,137 | -€3,374 | -23.3% |
| Stocks | 30/36 | €14,511 | €11,137 | -€3,374 | -23.3% |
| Amounts receivable within one year | 40/41 | €67,811 | €41,137 | -€26,674 | -39.3% |
| Trade receivables | 40 | €45,052 | €11,537 | -€33,515 | -74.4% |
| Other amounts receivable | 41 | €22,759 | €29,600 | +€6,841 | +30.1% |
| Cash at bank and in hand | 54/58 | €18,751 | €8,826 | -€9,925 | -52.9% |
| Deferred charges and accrued income | 490/1 | €0 | €7,756 | +€7,756 | |
| Total equity and liabilities | 10/49 | €3,847,404 | €3,768,049 | -€79,355 | -2.1% |
| Equity | 10/15 | -€961,733 | -€1,502,116 | -€540,383 | -56.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €143,192 | €143,192 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €141,332 | €141,332 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,123,524 | -€1,663,908 | -€540,383 | -48.1% |
| Amounts payable | 17/49 | €4,809,137 | €5,270,165 | +€461,028 | +9.6% |
| Amounts payable after more than one year | 17 | €4,200,482 | €4,651,550 | +€451,068 | +10.7% |
| Financial debts | 170/4 | €4,200,482 | €4,651,550 | +€451,068 | +10.7% |
| Amounts payable within one year | 42/48 | €573,080 | €520,582 | -€52,498 | -9.2% |
| Current portion of amounts payable after more than one year | 42 | €226,079 | €188,932 | -€37,147 | -16.4% |
| Trade debts | 44 | €149,443 | €202,200 | +€52,757 | +35.3% |
| Suppliers | 440/4 | €149,443 | €202,200 | +€52,757 | +35.3% |
| Advances received on contracts in progress | 46 | €107,536 | €53,956 | -€53,580 | -49.8% |
| Taxes, remuneration and social security | 45 | €90,022 | €75,495 | -€14,527 | -16.1% |
| Taxes | 450/3 | €8,122 | €13,863 | +€5,741 | +70.7% |
| Remuneration and social security | 454/9 | €81,900 | €61,632 | -€20,268 | -24.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €35,575 | €98,033 | +€62,458 | +175.6% |
| Non-recurring operating income | 76A | €0 | €27,338 | +€27,338 | |
| Remuneration, social security and pensions | 62 | €770,920 | €795,175 | +€24,255 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €162,432 | €185,039 | +€22,607 | +13.9% |
| Other operating charges | 640/8 | €27,662 | €21,852 | -€5,809 | -21.0% |
| Non-recurring operating charges | 66A | €0 | €27,514 | +€27,514 | |
| Gross operating margin | 9900 | €553,566 | €609,530 | +€55,964 | +10.1% |
| Operating profit (loss) | 9901 | -€407,447 | -€420,049 | -€12,602 | -3.1% |
| Financial income | 75/76B | €378 | €55 | -€323 | -85.5% |
| Recurring financial income | 75 | €378 | €55 | -€323 | -85.5% |
| Financial charges | 65/66B | €100,572 | €119,398 | +€18,826 | +18.7% |
| Recurring financial charges | 65 | €100,572 | €119,398 | +€18,826 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | -€507,641 | -€539,392 | -€31,751 | -6.3% |
| Income taxes | 67/77 | €775 | €991 | +€216 | +27.9% |
| Profit (loss) for the period | 9904 | -€508,416 | -€540,383 | -€31,967 | -6.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€508,416 | -€540,383 | -€31,967 | -6.3% |
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 11 October 2026 via checked.be.