MOOREA GROUP: 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 GROUP
Largest movements
- Cash -€72,776
down €72,776 (-48.9%), from €148,852 to €76,076
mainly Receivables within one year (-€48,692) and Receivables after one year (-€33,378)
- Receivables within one year +€48,692
up €48,692 (+89.0%), from €54,716 to €103,408
of which Other amounts receivable: +€48,692
- Receivables after one year +€33,378
up €33,378 (+2.0%), from €1.6m to €1.7m
- Reserves +€24,238
up €24,238 (+1.3%), from €1.9m to €1.9m
- Gross operating margin -€52,989
down €52,989 (-96.3%), from €55,051 to €2,062
- Taxes -€15,252
down €15,252 (-63.4%), from €24,075 to €8,823
- Financial income -€2,405
down €2,405 (-6.8%), from €35,305 to €32,900
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,900,389 | €1,909,683 | +€9,294 | +0.5% |
| Current assets | 29/58 | €1,900,389 | €1,909,683 | +€9,294 | +0.5% |
| Amounts receivable after more than one year | 29 | €1,629,986 | €1,663,364 | +€33,378 | +2.0% |
| Other amounts receivable | 291 | €1,629,986 | €1,663,364 | +€33,378 | +2.0% |
| Stocks and contracts in progress | 3 | €66,834 | €66,834 | = | 0.0% |
| Stocks | 30/36 | €66,834 | €66,834 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €54,716 | €103,408 | +€48,692 | +89.0% |
| Trade receivables | 40 | €45,000 | €45,000 | = | 0.0% |
| Other amounts receivable | 41 | €9,716 | €58,408 | +€48,692 | +501% |
| Cash at bank and in hand | 54/58 | €148,852 | €76,076 | -€72,776 | -48.9% |
| Total equity and liabilities | 10/49 | €1,900,389 | €1,909,683 | +€9,294 | +0.5% |
| Equity | 10/15 | €1,876,314 | €1,900,552 | +€24,238 | +1.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €1,861,314 | €1,885,552 | +€24,238 | +1.3% |
| Distributable reserves | 133 | €1,861,314 | €1,885,552 | +€24,238 | +1.3% |
| Amounts payable | 17/49 | €24,075 | €9,131 | -€14,944 | -62.1% |
| Amounts payable within one year | 42/48 | €24,075 | €9,131 | -€14,944 | -62.1% |
| Trade debts | 44 | - | €307 | +€307 | |
| Suppliers | 440/4 | - | €307 | +€307 | |
| Taxes, remuneration and social security | 45 | €24,075 | €8,823 | -€15,252 | -63.4% |
| Taxes | 450/3 | €24,075 | €8,823 | -€15,252 | -63.4% |
| Other operating charges | 640/8 | €1,030 | €1,148 | +€119 | +11.5% |
| Gross operating margin | 9900 | €55,051 | €2,062 | -€52,989 | -96.3% |
| Operating profit (loss) | 9901 | €54,021 | €914 | -€53,108 | -98.3% |
| Financial income | 75/76B | €35,305 | €32,900 | -€2,405 | -6.8% |
| Recurring financial income | 75 | €35,305 | €32,900 | -€2,405 | -6.8% |
| Financial charges | 65/66B | €978 | €752 | -€226 | -23.1% |
| Recurring financial charges | 65 | €978 | €752 | -€226 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | €88,348 | €33,062 | -€55,287 | -62.6% |
| Income taxes | 67/77 | €24,075 | €8,823 | -€15,252 | -63.4% |
| Profit (loss) for the period | 9904 | €64,274 | €24,238 | -€40,035 | -62.3% |
| Profit (loss) for the period to be appropriated | 9905 | €64,274 | €24,238 | -€40,035 | -62.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.