Moors Advice & Consulting: 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.
Moors Advice & Consulting
Largest movements
- Tangible fixed assets -€13,145
down €13,145 (-25.7%), from €51,079 to €37,934
of which Furniture and vehicles: -€11,079
- Receivables within one year +€1,536
up €1,536 (+43.9%), from €3,496 to €5,032
- Cash +€1,431
up €1,431 (+4.3%), from €33,521 to €34,952
mainly Net result for the year (+€14,991) and Depreciation (+€13,145)
- Debts after one year -€10,000
down €10,000 (-37.5%), from €26,667 to €16,667
- Other debts +€1,797
up €1,797 (+11.4%), from €15,829 to €17,626
- Reserves -€1,480
down €1,480 (-4.7%), from €31,813 to €30,333
- Gross operating margin -€3,577
down €3,577 (-8.9%), from €40,172 to €36,595
- Taxes -€1,708
down €1,708 (-26.9%), from €6,338 to €4,630
- Financial charges -€602
down €602 (-17.8%), from €3,373 to €2,772
- Other operating charges -€508
down €508 (-32.4%), from €1,566 to €1,058
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 | €90,300 | €80,202 | -€10,098 | -11.2% |
| Fixed assets | 21/28 | €51,379 | €38,234 | -€13,145 | -25.6% |
| Tangible fixed assets | 22/27 | €51,079 | €37,934 | -€13,145 | -25.7% |
| Plant, machinery and equipment | 23 | €3,418 | €2,544 | -€874 | -25.6% |
| Furniture and vehicles | 24 | €39,945 | €28,866 | -€11,079 | -27.7% |
| Other tangible fixed assets | 26 | €7,716 | €6,524 | -€1,192 | -15.5% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €38,920 | €41,967 | +€3,047 | +7.8% |
| Amounts receivable within one year | 40/41 | €3,496 | €5,032 | +€1,536 | +43.9% |
| Other amounts receivable | 41 | €3,496 | €5,032 | +€1,536 | +43.9% |
| Cash at bank and in hand | 54/58 | €33,521 | €34,952 | +€1,431 | +4.3% |
| Deferred charges and accrued income | 490/1 | €1,904 | €1,983 | +€80 | +4.2% |
| Total equity and liabilities | 10/49 | €90,300 | €80,202 | -€10,098 | -11.2% |
| Equity | 10/15 | €34,813 | €33,333 | -€1,480 | -4.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €31,813 | €30,333 | -€1,480 | -4.7% |
| Distributable reserves | 133 | €31,813 | €30,333 | -€1,480 | -4.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €55,487 | €46,868 | -€8,618 | -15.5% |
| Amounts payable after more than one year | 17 | €26,667 | €16,667 | -€10,000 | -37.5% |
| Financial debts | 170/4 | €26,667 | €16,667 | -€10,000 | -37.5% |
| Amounts payable within one year | 42/48 | €27,320 | €28,702 | +€1,382 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €10,000 | = | 0.0% |
| Trade debts | 44 | €1,048 | €607 | -€440 | -42.0% |
| Suppliers | 440/4 | €1,048 | €607 | -€440 | -42.0% |
| Taxes, remuneration and social security | 45 | €443 | €468 | +€25 | +5.6% |
| Taxes | 450/3 | €443 | €468 | +€25 | +5.6% |
| Other amounts payable | 47/48 | €15,829 | €17,626 | +€1,797 | +11.4% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,417 | €13,145 | -€272 | -2.0% |
| Other operating charges | 640/8 | €1,566 | €1,058 | -€508 | -32.4% |
| Non-recurring operating charges | 66A | €169 | €0 | -€169 | -100% |
| Gross operating margin | 9900 | €40,172 | €36,595 | -€3,577 | -8.9% |
| Operating profit (loss) | 9901 | €25,020 | €22,392 | -€2,627 | -10.5% |
| Financial charges | 65/66B | €3,373 | €2,772 | -€602 | -17.8% |
| Recurring financial charges | 65 | €3,373 | €2,772 | -€602 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €21,646 | €19,621 | -€2,026 | -9.4% |
| Income taxes | 67/77 | €6,338 | €4,630 | -€1,708 | -26.9% |
| Profit (loss) for the period | 9904 | €15,309 | €14,991 | -€318 | -2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,309 | €14,991 | -€318 | -2.1% |
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 20 October 2026 via checked.be.