MOORES EQUIPMENT: 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.
MOORES EQUIPMENT
Largest movements
- Receivables within one year +€112,560
up €112,560 (+88.1%), from €127,702 to €240,262
of which Trade receivables: +€131,631
- Cash -€87,886
down €87,886 (-41.4%), from €212,531 to €124,646
mainly Receivables within one year (-€112,560) and Stocks and contracts (-€33,831)
- Stocks and contracts +€33,831
up €33,831 (+255%), from €13,246 to €47,078
- Tangible fixed assets -€22,344
down €22,344 (-52.8%), from €42,292 to €19,948
of which Furniture and vehicles: -€30,433
- Profit (loss) carried forward +€55,919
up €55,919 (+19.4%), from €287,585 to €343,504
- Other debts -€30,000
no longer reported in 2025 (was €30,000)
- Trade debts +€13,596
up €13,596 (+86.2%), from €15,775 to €29,371
- Gross operating margin -€31,616
down €31,616 (-17.7%), from €178,624 to €147,008
- Staff costs +€14,040
up €14,040 (+27.5%), from €51,147 to €65,188
- Taxes -€9,114
down €9,114 (-31.7%), from €28,767 to €19,653
- Financial charges -€4,571
down €4,571 (-79.7%), from €5,733 to €1,162
- Other operating charges +€3,462
up €3,462 (+498%), from €696 to €4,158
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 | €454,840 | €488,580 | +€33,739 | +7.4% |
| Fixed assets | 21/28 | €46,692 | €24,348 | -€22,344 | -47.9% |
| Tangible fixed assets | 22/27 | €42,292 | €19,948 | -€22,344 | -52.8% |
| Plant, machinery and equipment | 23 | €4,862 | €13,678 | +€8,817 | +181% |
| Furniture and vehicles | 24 | €31,942 | €1,510 | -€30,433 | -95.3% |
| Other tangible fixed assets | 26 | €5,488 | €4,760 | -€728 | -13.3% |
| Financial fixed assets | 28 | €4,400 | €4,400 | = | 0.0% |
| Current assets | 29/58 | €408,148 | €464,232 | +€56,084 | +13.7% |
| Amounts receivable after more than one year | 29 | €50,252 | €51,152 | +€900 | +1.8% |
| Other amounts receivable | 291 | €50,252 | €51,152 | +€900 | +1.8% |
| Stocks and contracts in progress | 3 | €13,246 | €47,078 | +€33,831 | +255% |
| Stocks | 30/36 | €13,246 | €47,078 | +€33,831 | +255% |
| Amounts receivable within one year | 40/41 | €127,702 | €240,262 | +€112,560 | +88.1% |
| Trade receivables | 40 | €22,232 | €153,863 | +€131,631 | +592% |
| Other amounts receivable | 41 | €105,471 | €86,399 | -€19,071 | -18.1% |
| Cash at bank and in hand | 54/58 | €212,531 | €124,646 | -€87,886 | -41.4% |
| Deferred charges and accrued income | 490/1 | €4,416 | €1,094 | -€3,322 | -75.2% |
| Total equity and liabilities | 10/49 | €454,840 | €488,580 | +€33,739 | +7.4% |
| Equity | 10/15 | €321,959 | €377,878 | +€55,919 | +17.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €15,774 | €15,774 | = | 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% |
| Tax-exempt reserves | 132 | €13,914 | €13,914 | = | 0.0% |
| Profit (loss) carried forward | 14 | €287,585 | €343,504 | +€55,919 | +19.4% |
| Amounts payable | 17/49 | €132,881 | €110,702 | -€22,179 | -16.7% |
| Amounts payable within one year | 42/48 | €128,814 | €108,337 | -€20,477 | -15.9% |
| Trade debts | 44 | €15,775 | €29,371 | +€13,596 | +86.2% |
| Suppliers | 440/4 | €15,775 | €29,371 | +€13,596 | +86.2% |
| Taxes, remuneration and social security | 45 | €83,039 | €78,966 | -€4,073 | -4.9% |
| Taxes | 450/3 | €68,679 | €60,546 | -€8,133 | -11.8% |
| Remuneration and social security | 454/9 | €14,361 | €18,420 | +€4,059 | +28.3% |
| Other amounts payable | 47/48 | €30,000 | - | -€30,000 | |
| Accrued charges and deferred income | 492/3 | €4,067 | €2,365 | -€1,702 | -41.9% |
| Remuneration, social security and pensions | 62 | €51,147 | €65,188 | +€14,040 | +27.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,684 | €4,512 | +€828 | +22.5% |
| Other operating charges | 640/8 | €696 | €4,158 | +€3,462 | +498% |
| Gross operating margin | 9900 | €178,624 | €147,008 | -€31,616 | -17.7% |
| Operating profit (loss) | 9901 | €123,097 | €73,150 | -€49,947 | -40.6% |
| Financial income | 75/76B | €2,244 | €3,584 | +€1,340 | +59.7% |
| Recurring financial income | 75 | €2,244 | €3,584 | +€1,340 | +59.7% |
| Financial charges | 65/66B | €5,733 | €1,162 | -€4,571 | -79.7% |
| Recurring financial charges | 65 | €5,733 | €1,162 | -€4,571 | -79.7% |
| Profit (loss) for the period before taxes | 9903 | €119,608 | €75,572 | -€44,037 | -36.8% |
| Income taxes | 67/77 | €28,767 | €19,653 | -€9,114 | -31.7% |
| Profit (loss) for the period | 9904 | €90,841 | €55,919 | -€34,923 | -38.4% |
| Profit (loss) for the period to be appropriated | 9905 | €90,841 | €55,919 | -€34,923 | -38.4% |
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 1 November 2026 via checked.be.