MOOREA PROJECTS: what changed
MOOREA PROJECTS
Largest movements
- Cash +€146,581
up €146,581 (+262%), from €55,843 to €202,423
mainly Receivables within one year (+€136,338) and Receivables after one year (+€57,879)
- Receivables within one year -€136,338
down €136,338 (-42.2%), from €323,084 to €186,746
of which Trade receivables: -€136,338
- Receivables after one year -€57,879
down €57,879 (-47.0%), from €123,021 to €65,142
- Stocks and contracts +€21,061
up €21,061 (+13.7%), from €153,758 to €174,819
of which Contracts in progress: +€174,819
- Tangible fixed assets -€20,257
down €20,257 (-29.9%), from €67,767 to €47,510
of which Furniture and vehicles: -€17,038
- Trade debts -€31,900
down €31,900 (-74.9%), from €42,597 to €10,697
- Debts after one year -€17,636
down €17,636 (-51.6%), from €34,194 to €16,558
- Tax, wage and social debts -€11,155
down €11,155 (-40.1%), from €27,831 to €16,676
of which Remuneration and social security: -€6,221
- Reserves +€8,154
up €8,154 (+1.4%), from €592,042 to €600,196
of which Distributable reserves: +€8,154
- Staff costs +€67,678
up €67,678 (+221%), from €30,615 to €98,293
- Gross operating margin +€60,779
up €60,779 (+72.0%), from €84,411 to €145,189
- Taxes -€2,051
down €2,051 (-26.7%), from €7,668 to €5,617
- Financial charges +€1,551
up €1,551 (+69.6%), from €2,227 to €3,778
- Financial income -€1,513
down €1,513 (-88.2%), from €1,715 to €202
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €774,957 | €727,597 | -€47,360 | -6.1% |
| Fixed assets | 21/28 | €118,765 | €97,964 | -€20,801 | -17.5% |
| Intangible fixed assets | 21 | €634 | €90 | -€544 | -85.8% |
| Tangible fixed assets | 22/27 | €67,767 | €47,510 | -€20,257 | -29.9% |
| Plant, machinery and equipment | 23 | €6,975 | €3,756 | -€3,219 | -46.1% |
| Furniture and vehicles | 24 | €60,792 | €43,754 | -€17,038 | -28.0% |
| Financial fixed assets | 28 | €50,364 | €50,364 | = | 0.0% |
| Current assets | 29/58 | €656,192 | €629,633 | -€26,559 | -4.0% |
| Amounts receivable after more than one year | 29 | €123,021 | €65,142 | -€57,879 | -47.0% |
| Other amounts receivable | 291 | €123,021 | €65,142 | -€57,879 | -47.0% |
| Stocks and contracts in progress | 3 | €153,758 | €174,819 | +€21,061 | +13.7% |
| Stocks | 30/36 | €153,758 | €0 | -€153,758 | -100% |
| Contracts in progress | 37 | - | €174,819 | +€174,819 | |
| Amounts receivable within one year | 40/41 | €323,084 | €186,746 | -€136,338 | -42.2% |
| Trade receivables | 40 | €323,084 | €186,746 | -€136,338 | -42.2% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €55,843 | €202,423 | +€146,581 | +262% |
| Deferred charges and accrued income | 490/1 | €486 | €502 | +€16 | +3.4% |
| Total equity and liabilities | 10/49 | €774,957 | €727,597 | -€47,360 | -6.1% |
| Equity | 10/15 | €598,242 | €606,396 | +€8,154 | +1.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €592,042 | €600,196 | +€8,154 | +1.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €592,042 | €600,196 | +€8,154 | +1.4% |
| Amounts payable | 17/49 | €176,715 | €121,201 | -€55,514 | -31.4% |
| Amounts payable after more than one year | 17 | €34,194 | €16,558 | -€17,636 | -51.6% |
| Financial debts | 170/4 | €34,194 | €16,558 | -€17,636 | -51.6% |
| Amounts payable within one year | 42/48 | €142,521 | €104,643 | -€37,878 | -26.6% |
| Current portion of amounts payable after more than one year | 42 | €17,200 | €17,636 | +€436 | +2.5% |
| Trade debts | 44 | €42,597 | €10,697 | -€31,900 | -74.9% |
| Suppliers | 440/4 | €42,597 | €10,697 | -€31,900 | -74.9% |
| Advances received on contracts in progress | 46 | - | €7,500 | +€7,500 | |
| Taxes, remuneration and social security | 45 | €27,831 | €16,676 | -€11,155 | -40.1% |
| Taxes | 450/3 | €17,116 | €12,182 | -€4,934 | -28.8% |
| Remuneration and social security | 454/9 | €10,715 | €4,494 | -€6,221 | -58.1% |
| Other amounts payable | 47/48 | €54,893 | €52,134 | -€2,759 | -5.0% |
| Remuneration, social security and pensions | 62 | €30,615 | €98,293 | +€67,678 | +221% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,949 | €27,741 | -€209 | -0.7% |
| Other operating charges | 640/8 | €2,735 | €1,809 | -€926 | -33.8% |
| Gross operating margin | 9900 | €84,411 | €145,189 | +€60,779 | +72.0% |
| Operating profit (loss) | 9901 | €23,112 | €17,346 | -€5,765 | -24.9% |
| Financial income | 75/76B | €1,715 | €202 | -€1,513 | -88.2% |
| Recurring financial income | 75 | €1,715 | €202 | -€1,513 | -88.2% |
| Financial charges | 65/66B | €2,227 | €3,778 | +€1,551 | +69.6% |
| Recurring financial charges | 65 | €2,227 | €3,778 | +€1,551 | +69.6% |
| Profit (loss) for the period before taxes | 9903 | €22,600 | €13,771 | -€8,829 | -39.1% |
| Income taxes | 67/77 | €7,668 | €5,617 | -€2,051 | -26.7% |
| Profit (loss) for the period | 9904 | €14,932 | €8,154 | -€6,778 | -45.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,932 | €8,154 | -€6,778 | -45.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.