MOORTGAT 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.
MOORTGAT CONSULTING
Largest movements
- Receivables within one year +€75,610
up €75,610 (+310%), from €24,394 to €100,004
of which Other amounts receivable: +€75,610
- Cash +€14,464
up €14,464 (+51.7%), from €27,995 to €42,460
mainly Net result for the year (+€46,710) and Trade debts (+€26,253)
- Profit (loss) carried forward +€46,710
new in 2025: €46,710
- Trade debts +€26,253
up €26,253 (+155%), from €16,892 to €43,144
- Tax, wage and social debts +€16,895
up €16,895 (+49.7%), from €33,967 to €50,862
- Taxes +€7,354
up €7,354 (+32.4%), from €22,719 to €30,073
- Financial income +€2,213
up €2,213 (+15,947%), from €14 to €2,227
- Gross operating margin +€2,011
up €2,011 (+2.7%), from €73,685 to €75,696
- Financial charges -€1,175
down €1,175 (-78.0%), from €1,506 to €331
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 | €53,859 | €143,716 | +€89,858 | +167% |
| Current assets | 29/58 | €53,859 | €143,716 | +€89,858 | +167% |
| Amounts receivable within one year | 40/41 | €24,394 | €100,004 | +€75,610 | +310% |
| Trade receivables | 40 | €23,555 | €23,555 | = | 0.0% |
| Other amounts receivable | 41 | €839 | €76,449 | +€75,610 | +9,015% |
| Cash at bank and in hand | 54/58 | €27,995 | €42,460 | +€14,464 | +51.7% |
| Deferred charges and accrued income | 490/1 | €1,469 | €1,252 | -€217 | -14.8% |
| Total equity and liabilities | 10/49 | €53,859 | €143,716 | +€89,858 | +167% |
| Equity | 10/15 | €3,000 | €49,710 | +€46,710 | +1,557% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €46,710 | +€46,710 | |
| Amounts payable | 17/49 | €50,859 | €94,007 | +€43,148 | +84.8% |
| Amounts payable within one year | 42/48 | €50,859 | €94,007 | +€43,148 | +84.8% |
| Trade debts | 44 | €16,892 | €43,144 | +€26,253 | +155% |
| Suppliers | 440/4 | €16,892 | €43,144 | +€26,253 | +155% |
| Taxes, remuneration and social security | 45 | €33,967 | €50,862 | +€16,895 | +49.7% |
| Taxes | 450/3 | €33,967 | €50,862 | +€16,895 | +49.7% |
| Other operating charges | 640/8 | €817 | €809 | -€8 | -1.0% |
| Gross operating margin | 9900 | €73,685 | €75,696 | +€2,011 | +2.7% |
| Operating profit (loss) | 9901 | €72,868 | €74,887 | +€2,019 | +2.8% |
| Financial income | 75/76B | €14 | €2,227 | +€2,213 | +15,947% |
| Recurring financial income | 75 | €14 | €2,227 | +€2,213 | +15,947% |
| Financial charges | 65/66B | €1,506 | €331 | -€1,175 | -78.0% |
| Recurring financial charges | 65 | €1,506 | €331 | -€1,175 | -78.0% |
| Profit (loss) for the period before taxes | 9903 | €71,375 | €76,783 | +€5,408 | +7.6% |
| Income taxes | 67/77 | €22,719 | €30,073 | +€7,354 | +32.4% |
| Profit (loss) for the period | 9904 | €48,656 | €46,710 | -€1,946 | -4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €48,656 | €46,710 | -€1,946 | -4.0% |
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 28 October 2026 via checked.be.