MOOS-tech: what changed
Two fiscal 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.
MOOS-tech
Largest movements
- Receivables within one year +€32,373
up €32,373 (+67.5%), from €47,983 to €80,355
- Deferred charges and accrued income +€5,617
up €5,617 (+261.3%), from €2,149 to €7,767
- Tangible fixed assets -€3,850
down €3,850 (-3.6%), from €105,749 to €101,899
of which Plant, machinery and equipment: -€16,556
- Current portion of long-term debt +€47,432
up €47,432 (+201.2%), from €23,578 to €71,010
- Short-term financial debts -€22,549
no longer reported in 2025 (was €22,549)
- Profit (loss) carried forward +€22,543
up €22,543 (+75.6%), from -€29,809 to -€7,266
- Debts after one year -€13,375
down €13,375 (-26.6%), from €50,214 to €36,839
- Other debts -€6,314
down €6,314 (-16.7%), from €37,753 to €31,440
- Staff costs -€79,355
down €79,355 (-99.1%), from €80,051 to €695
- Gross operating margin -€39,563
down €39,563 (-35.1%), from €112,568 to €73,005
- Depreciation +€4,519
up €4,519 (+12.7%), from €35,645 to €40,164
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.
Cash bridge derived
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 | €159,942 | €194,779 | +€34,837 | +21.8% |
| Fixed assets | 21/28 | €106,154 | €102,304 | -€3,850 | -3.6% |
| Tangible fixed assets | 22/27 | €105,749 | €101,899 | -€3,850 | -3.6% |
| Land and buildings | 22 | €29,012 | €25,487 | -€3,525 | -12.2% |
| Plant, machinery and equipment | 23 | €71,384 | €54,828 | -€16,556 | -23.2% |
| Furniture and vehicles | 24 | €3,289 | €21,584 | +€18,295 | +556.3% |
| Leasing and similar rights | 25 | €2,064 | €0 | -€2,064 | -100.0% |
| Financial fixed assets | 28 | €405 | €405 | = | 0.0% |
| Current assets | 29/58 | €53,788 | €92,475 | +€38,686 | +71.9% |
| Amounts receivable within one year | 40/41 | €47,983 | €80,355 | +€32,373 | +67.5% |
| Trade receivables | 40 | €47,983 | €80,355 | +€32,373 | +67.5% |
| Cash at bank and in hand | 54/58 | €3,656 | €4,353 | +€697 | +19.1% |
| Deferred charges and accrued income | 490/1 | €2,149 | €7,767 | +€5,617 | +261.3% |
| Total equity and liabilities | 10/49 | €159,942 | €194,779 | +€34,837 | +21.8% |
| Equity | 10/15 | €15,142 | €37,685 | +€22,543 | +148.9% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €24,500 | €24,500 | = | 0.0% |
| Distributable reserves | 133 | €24,500 | €24,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,809 | -€7,266 | +€22,543 | +75.6% |
| Amounts payable | 17/49 | €144,801 | €157,094 | +€12,293 | +8.5% |
| Amounts payable after more than one year | 17 | €50,214 | €36,839 | -€13,375 | -26.6% |
| Financial debts | 170/4 | €50,214 | €36,839 | -€13,375 | -26.6% |
| Amounts payable within one year | 42/48 | €94,336 | €115,779 | +€21,442 | +22.7% |
| Current portion of amounts payable after more than one year | 42 | €23,578 | €71,010 | +€47,432 | +201.2% |
| Financial debts | 43 | €22,549 | - | -€22,549 | |
| Credit institutions | 430/8 | €22,549 | - | -€22,549 | |
| Trade debts | 44 | €8,633 | €12,248 | +€3,614 | +41.9% |
| Suppliers | 440/4 | €8,633 | €12,248 | +€3,614 | +41.9% |
| Taxes, remuneration and social security | 45 | €1,823 | €1,081 | -€742 | -40.7% |
| Taxes | 450/3 | €1,823 | €1,081 | -€742 | -40.7% |
| Other amounts payable | 47/48 | €37,753 | €31,440 | -€6,314 | -16.7% |
| Accrued charges and deferred income | 492/3 | €250 | €4,477 | +€4,227 | +1690.6% |
| Remuneration, social security and pensions | 62 | €80,051 | €695 | -€79,355 | -99.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,645 | €40,164 | +€4,519 | +12.7% |
| Other operating charges | 640/8 | €751 | €983 | +€232 | +30.9% |
| Non-recurring operating charges | 66A | €1,682 | - | -€1,682 | |
| Gross operating margin | 9900 | €112,568 | €73,005 | -€39,563 | -35.1% |
| Operating profit (loss) | 9901 | -€5,561 | €31,163 | +€36,724 | |
| Financial income | 75/76B | €33 | €296 | +€263 | +798.0% |
| Recurring financial income | 75 | €33 | €296 | +€263 | +798.0% |
| Financial charges | 65/66B | €8,810 | €8,542 | -€268 | -3.0% |
| Recurring financial charges | 65 | €8,810 | €8,542 | -€268 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | -€14,338 | €22,917 | +€37,255 | |
| Income taxes | 67/77 | €137 | €374 | +€238 | +173.9% |
| Profit (loss) for the period | 9904 | -€14,475 | €22,543 | +€37,018 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,475 | €22,543 | +€37,018 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.