MOORS MICHÈLE – ARCHITECT: what changed
MOORS MICHÈLE – ARCHITECT
Largest movements
- Cash +€22,867
up €22,867 (+500%), from €4,570 to €27,438
mainly Other debts (+€12,222) and Receivables within one year (+€7,115)
- Receivables within one year -€7,115
no longer reported in 2025 (was €7,115)
- Tangible fixed assets +€1,714
up €1,714 (+69.9%), from €2,453 to €4,167
of which Furniture and vehicles: +€1,830
- Deferred charges and accrued income -€1,632
down €1,632 (-49.7%), from €3,287 to €1,655
- Stocks and contracts -€1,151
down €1,151 (-6.8%), from €16,971 to €15,820
- Other debts +€12,222
up €12,222 (+79.6%), from €15,351 to €27,573
- Profit (loss) carried forward +€3,381
up €3,381 (+72.4%), from €4,673 to €8,055
- Tax, wage and social debts -€789
down €789 (-15.1%), from €5,211 to €4,422
of which Remuneration and social security: -€1,511
- Other operating charges -€1,095
down €1,095 (-56.3%), from €1,943 to €849
- Depreciation -€837
down €837 (-50.6%), from €1,654 to €817
- Taxes -€735
down €735 (-23.5%), from €3,120 to €2,385
- Gross operating margin -€293
down €293 (-3.8%), from €7,792 to €7,500
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 | €34,397 | €49,079 | +€14,683 | +42.7% |
| Fixed assets | 21/28 | €2,453 | €4,167 | +€1,714 | +69.9% |
| Tangible fixed assets | 22/27 | €2,453 | €4,167 | +€1,714 | +69.9% |
| Land and buildings | 22 | €1,927 | €1,811 | -€117 | -6.0% |
| Furniture and vehicles | 24 | €526 | €2,356 | +€1,830 | +348% |
| Current assets | 29/58 | €31,944 | €44,913 | +€12,969 | +40.6% |
| Stocks and contracts in progress | 3 | €16,971 | €15,820 | -€1,151 | -6.8% |
| Contracts in progress | 37 | €16,971 | €15,820 | -€1,151 | -6.8% |
| Amounts receivable within one year | 40/41 | €7,115 | - | -€7,115 | |
| Trade receivables | 40 | €7,115 | - | -€7,115 | |
| Cash at bank and in hand | 54/58 | €4,570 | €27,438 | +€22,867 | +500% |
| Deferred charges and accrued income | 490/1 | €3,287 | €1,655 | -€1,632 | -49.7% |
| Total equity and liabilities | 10/49 | €34,397 | €49,079 | +€14,683 | +42.7% |
| Equity | 10/15 | €13,673 | €17,055 | +€3,381 | +24.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,673 | €8,055 | +€3,381 | +72.4% |
| Amounts payable | 17/49 | €20,724 | €32,025 | +€11,301 | +54.5% |
| Amounts payable within one year | 42/48 | €20,724 | €32,025 | +€11,301 | +54.5% |
| Trade debts | 44 | €162 | €30 | -€132 | -81.4% |
| Suppliers | 440/4 | €162 | €30 | -€132 | -81.4% |
| Taxes, remuneration and social security | 45 | €5,211 | €4,422 | -€789 | -15.1% |
| Taxes | 450/3 | €3,700 | €4,422 | +€722 | +19.5% |
| Remuneration and social security | 454/9 | €1,511 | - | -€1,511 | |
| Other amounts payable | 47/48 | €15,351 | €27,573 | +€12,222 | +79.6% |
| Non-recurring operating income | 76A | - | €15,449 | +€15,449 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,654 | €817 | -€837 | -50.6% |
| Other operating charges | 640/8 | €1,943 | €849 | -€1,095 | -56.3% |
| Gross operating margin | 9900 | €7,792 | €7,500 | -€293 | -3.8% |
| Operating profit (loss) | 9901 | €4,195 | €5,834 | +€1,639 | +39.1% |
| Financial income | 75/76B | €19 | €0 | -€19 | -99.9% |
| Recurring financial income | 75 | €19 | €0 | -€19 | -99.9% |
| Financial charges | 65/66B | €73 | €68 | -€5 | -6.8% |
| Recurring financial charges | 65 | €73 | €68 | -€5 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €4,141 | €5,767 | +€1,625 | +39.2% |
| Income taxes | 67/77 | €3,120 | €2,385 | -€735 | -23.5% |
| Profit (loss) for the period | 9904 | €1,022 | €3,381 | +€2,360 | +231% |
| Profit (loss) for the period to be appropriated | 9905 | €1,022 | €3,381 | +€2,360 | +231% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.