Moors 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 Consulting
Largest movements
- Cash +€91,968
up €91,968 (+2,138%), from €4,301 to €96,269
mainly Other debts (+€121,517) and Receivables within one year (+€71,982)
- Receivables within one year -€71,982
down €71,982 (-28.5%), from €252,535 to €180,553
of which Trade receivables: -€70,787
- Tangible fixed assets -€19,667
down €19,667 (-32.0%), from €61,537 to €41,870
- Other debts +€121,517
up €121,517 (+120%), from €101,560 to €223,077
- Reserves -€79,888
down €79,888 (-60.4%), from €132,365 to €52,477
- Tax, wage and social debts -€22,647
down €22,647 (-80.5%), from €28,140 to €5,493
- Profit (loss) carried forward -€14,869
new in 2025: -€14,869
- Debts after one year -€10,317
down €10,317 (-41.4%), from €24,904 to €14,587
- Gross operating margin -€18,954
down €18,954 (-13.5%), from €139,953 to €120,998
- Taxes -€5,915
down €5,915 (-20.6%), from €28,719 to €22,804
- Financial charges +€3,169
up €3,169 (+29.6%), from €10,707 to €13,876
- Depreciation -€1,587
down €1,587 (-7.5%), from €21,253 to €19,667
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 | €320,696 | €321,151 | +€455 | +0.1% |
| Fixed assets | 21/28 | €61,537 | €41,870 | -€19,667 | -32.0% |
| Tangible fixed assets | 22/27 | €61,537 | €41,870 | -€19,667 | -32.0% |
| Furniture and vehicles | 24 | €61,537 | €41,870 | -€19,667 | -32.0% |
| Current assets | 29/58 | €259,160 | €279,281 | +€20,122 | +7.8% |
| Amounts receivable within one year | 40/41 | €252,535 | €180,553 | -€71,982 | -28.5% |
| Trade receivables | 40 | €242,863 | €172,076 | -€70,787 | -29.1% |
| Other amounts receivable | 41 | €9,672 | €8,478 | -€1,194 | -12.3% |
| Cash at bank and in hand | 54/58 | €4,301 | €96,269 | +€91,968 | +2,138% |
| Deferred charges and accrued income | 490/1 | €2,324 | €2,458 | +€135 | +5.8% |
| Total equity and liabilities | 10/49 | €320,696 | €321,151 | +€455 | +0.1% |
| Equity | 10/15 | €150,965 | €56,208 | -€94,757 | -62.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €132,365 | €52,477 | -€79,888 | -60.4% |
| Distributable reserves | 133 | €132,365 | €52,477 | -€79,888 | -60.4% |
| Profit (loss) carried forward | 14 | - | -€14,869 | -€14,869 | |
| Amounts payable | 17/49 | €169,732 | €264,944 | +€95,212 | +56.1% |
| Amounts payable after more than one year | 17 | €24,904 | €14,587 | -€10,317 | -41.4% |
| Financial debts | 170/4 | €24,904 | €14,587 | -€10,317 | -41.4% |
| Amounts payable within one year | 42/48 | €140,381 | €242,200 | +€101,819 | +72.5% |
| Current portion of amounts payable after more than one year | 42 | €9,811 | €10,317 | +€506 | +5.2% |
| Financial debts | 43 | €498 | €63 | -€435 | -87.3% |
| Credit institutions | 430/8 | €498 | €63 | -€435 | -87.3% |
| Trade debts | 44 | €372 | €3,251 | +€2,879 | +775% |
| Suppliers | 440/4 | €372 | €3,251 | +€2,879 | +775% |
| Taxes, remuneration and social security | 45 | €28,140 | €5,493 | -€22,647 | -80.5% |
| Taxes | 450/3 | €28,140 | €5,493 | -€22,647 | -80.5% |
| Other amounts payable | 47/48 | €101,560 | €223,077 | +€121,517 | +120% |
| Accrued charges and deferred income | 492/3 | €4,447 | €8,156 | +€3,709 | +83.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,253 | €19,667 | -€1,587 | -7.5% |
| Other operating charges | 640/8 | €387 | €522 | +€134 | +34.7% |
| Gross operating margin | 9900 | €139,953 | €120,998 | -€18,954 | -13.5% |
| Operating profit (loss) | 9901 | €118,312 | €100,810 | -€17,502 | -14.8% |
| Financial charges | 65/66B | €10,707 | €13,876 | +€3,169 | +29.6% |
| Recurring financial charges | 65 | €10,707 | €13,876 | +€3,169 | +29.6% |
| Profit (loss) for the period before taxes | 9903 | €107,605 | €86,934 | -€20,671 | -19.2% |
| Income taxes | 67/77 | €28,719 | €22,804 | -€5,915 | -20.6% |
| Profit (loss) for the period | 9904 | €78,887 | €64,131 | -€14,756 | -18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €78,887 | €64,131 | -€14,756 | -18.7% |
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 26 October 2026 via checked.be.