MOOREA CONSTRUCT: 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.
MOOREA CONSTRUCT
Largest movements
- Receivables after one year -€117,969
down €117,969 (-100.0%), from €117,969 to €0
- Cash +€116,165
up €116,165 (+4437.5%), from €2,618 to €118,783
mainly Receivables after one year (+€117,969) and Trade debts (+€12,729)
- Trade debts +€12,729
up €12,729 (+4487.4%), from €284 to €13,013
- Tax, wage and social debts -€12,045
down €12,045 (-100.0%), from €12,045 to €0
- Reserves -€2,272
down €2,272 (-2.3%), from €100,940 to €98,668
- Gross operating margin -€39,619
down €39,619, from €38,547 to -€1,072
- Taxes -€12,045
down €12,045 (-100.0%), from €12,045 to €0
- Financial income -€2,308
down €2,308 (-100.0%), from €2,308 to €0
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 | €131,869 | €130,281 | -€1,588 | -1.2% |
| Current assets | 29/58 | €131,869 | €130,281 | -€1,588 | -1.2% |
| Amounts receivable after more than one year | 29 | €117,969 | €0 | -€117,969 | -100.0% |
| Other amounts receivable | 291 | €117,969 | €0 | -€117,969 | -100.0% |
| Amounts receivable within one year | 40/41 | €11,282 | €11,498 | +€216 | +1.9% |
| Other amounts receivable | 41 | €11,282 | €11,498 | +€216 | +1.9% |
| Cash at bank and in hand | 54/58 | €2,618 | €118,783 | +€116,165 | +4437.5% |
| Total equity and liabilities | 10/49 | €131,869 | €130,281 | -€1,588 | -1.2% |
| Equity | 10/15 | €119,540 | €117,268 | -€2,272 | -1.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €100,940 | €98,668 | -€2,272 | -2.3% |
| Distributable reserves | 133 | €100,940 | €98,668 | -€2,272 | -2.3% |
| Amounts payable | 17/49 | €12,329 | €13,013 | +€684 | +5.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €12,329 | €13,013 | +€684 | +5.6% |
| Trade debts | 44 | €284 | €13,013 | +€12,729 | +4487.4% |
| Suppliers | 440/4 | €284 | €13,013 | +€12,729 | +4487.4% |
| Taxes, remuneration and social security | 45 | €12,045 | €0 | -€12,045 | -100.0% |
| Taxes | 450/3 | €12,045 | €0 | -€12,045 | -100.0% |
| Other operating charges | 640/8 | €606 | €549 | -€56 | -9.3% |
| Gross operating margin | 9900 | €38,547 | -€1,072 | -€39,619 | |
| Operating profit (loss) | 9901 | €37,941 | -€1,621 | -€39,562 | |
| Financial income | 75/76B | €2,308 | €0 | -€2,308 | -100.0% |
| Recurring financial income | 75 | €2,308 | €0 | -€2,308 | -100.0% |
| Financial charges | 65/66B | €295 | €650 | +€356 | +120.8% |
| Recurring financial charges | 65 | €295 | €650 | +€356 | +120.8% |
| Profit (loss) for the period before taxes | 9903 | €39,955 | -€2,272 | -€42,227 | |
| Income taxes | 67/77 | €12,045 | €0 | -€12,045 | -100.0% |
| Profit (loss) for the period | 9904 | €27,910 | -€2,272 | -€30,182 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,910 | -€2,272 | -€30,182 |
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.