MOORS MANAGEMENT: what changed
MOORS MANAGEMENT
Largest movements
- Tangible fixed assets +€104,630
up €104,630 (+322%), from €32,539 to €137,169
- Cash -€13,443
down €13,443 (-15.9%), from €84,531 to €71,088
mainly Investment in fixed assets (net) (-€120,413) and Contributions, distributions and other (-€17,700)
- Accrued charges and deferred income +€63,983
up €63,983 (+1,989%), from €3,217 to €67,200
- Other debts +€14,021
up €14,021 (+30.0%), from €46,762 to €60,783
- Reserves +€7,475
up €7,475 (+14.5%), from €51,556 to €59,031
of which Distributable reserves: +€7,475
- Contributions +€6,200
up €6,200 (+50.0%), from €12,400 to €18,600
- Trade debts -€2,150
down €2,150 (-77.7%), from €2,767 to €617
- Gross operating margin +€29,676
up €29,676 (+83.9%), from €35,384 to €65,060
- Taxes +€10,221
up €10,221 (+210%), from €4,878 to €15,099
- Financial income +€1,381
up €1,381 (+501%), from €276 to €1,657
- Financial charges +€980
up €980 (+29.6%), from €3,312 to €4,292
- Depreciation -€954
down €954 (-5.7%), from €16,738 to €15,783
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 | €117,474 | €208,426 | +€90,952 | +77.4% |
| Fixed assets | 21/28 | €32,539 | €137,169 | +€104,630 | +322% |
| Tangible fixed assets | 22/27 | €32,539 | €137,169 | +€104,630 | +322% |
| Furniture and vehicles | 24 | €32,539 | €137,169 | +€104,630 | +322% |
| Current assets | 29/58 | €84,935 | €71,257 | -€13,679 | -16.1% |
| Amounts receivable within one year | 40/41 | €405 | €169 | -€236 | -58.3% |
| Other amounts receivable | 41 | €405 | €169 | -€236 | -58.3% |
| Cash at bank and in hand | 54/58 | €84,531 | €71,088 | -€13,443 | -15.9% |
| Total equity and liabilities | 10/49 | €117,474 | €208,426 | +€90,952 | +77.4% |
| Equity | 10/15 | €63,956 | €77,631 | +€13,675 | +21.4% |
| Contributions | 10/11 | €12,400 | €18,600 | +€6,200 | +50.0% |
| Reserves | 13 | €51,556 | €59,031 | +€7,475 | +14.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €49,696 | €57,171 | +€7,475 | +15.0% |
| Amounts payable | 17/49 | €53,518 | €130,794 | +€77,276 | +144% |
| Amounts payable within one year | 42/48 | €50,301 | €63,594 | +€13,293 | +26.4% |
| Trade debts | 44 | €2,767 | €617 | -€2,150 | -77.7% |
| Suppliers | 440/4 | €2,767 | €617 | -€2,150 | -77.7% |
| Taxes, remuneration and social security | 45 | €772 | €2,194 | +€1,422 | +184% |
| Taxes | 450/3 | €772 | €2,194 | +€1,422 | +184% |
| Other amounts payable | 47/48 | €46,762 | €60,783 | +€14,021 | +30.0% |
| Accrued charges and deferred income | 492/3 | €3,217 | €67,200 | +€63,983 | +1,989% |
| Non-recurring operating income | 76A | - | €12,397 | +€12,397 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,738 | €15,783 | -€954 | -5.7% |
| Other operating charges | 640/8 | €62 | €167 | +€105 | +170% |
| Gross operating margin | 9900 | €35,384 | €65,060 | +€29,676 | +83.9% |
| Operating profit (loss) | 9901 | €18,585 | €49,110 | +€30,525 | +164% |
| Financial income | 75/76B | €276 | €1,657 | +€1,381 | +501% |
| Recurring financial income | 75 | €276 | €1,657 | +€1,381 | +501% |
| Financial charges | 65/66B | €3,312 | €4,292 | +€980 | +29.6% |
| Recurring financial charges | 65 | €3,312 | €4,292 | +€980 | +29.6% |
| Profit (loss) for the period before taxes | 9903 | €15,549 | €46,474 | +€30,925 | +199% |
| Income taxes | 67/77 | €4,878 | €15,099 | +€10,221 | +210% |
| Profit (loss) for the period | 9904 | €10,671 | €31,376 | +€20,704 | +194% |
| Profit (loss) for the period to be appropriated | 9905 | €10,671 | €31,376 | +€20,704 | +194% |
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.