MOOSE: 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.
MOOSE
Largest movements
- Tangible fixed assets +€64,864
up €64,864 (+922.5%), from €7,031 to €71,895
- Cash -€13,498
down €13,498 (-55.8%), from €24,190 to €10,692
mainly Investment in fixed assets (net) (-€65,846) and Contributions, distributions and other (-€12,395)
- Debts after one year +€23,646
new in 2025: €23,646
- Current portion of long-term debt +€10,916
new in 2025: €10,916
- Reserves +€10,527
up €10,527 (+84.9%), from €12,395 to €22,921
- Other debts +€5,942
up €5,942 (+98.0%), from €6,063 to €12,005
- Tax, wage and social debts +€2,933
up €2,933 (+366.3%), from €801 to €3,733
- Gross operating margin +€14,237
up €14,237 (+75.6%), from €18,841 to €33,078
- Taxes +€6,536
up €6,536 (+384.5%), from €1,700 to €8,235
- Depreciation -€899
down €899 (-47.8%), from €1,880 to €981
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 | €33,310 | €85,881 | +€52,571 | +157.8% |
| Fixed assets | 21/28 | €7,031 | €71,895 | +€64,864 | +922.5% |
| Tangible fixed assets | 22/27 | €7,031 | €71,895 | +€64,864 | +922.5% |
| Furniture and vehicles | 24 | €7,031 | €71,895 | +€64,864 | +922.5% |
| Current assets | 29/58 | €26,279 | €13,985 | -€12,293 | -46.8% |
| Amounts receivable within one year | 40/41 | €2,089 | €2,663 | +€574 | +27.5% |
| Trade receivables | 40 | €1,287 | €1,186 | -€101 | -7.8% |
| Other amounts receivable | 41 | €802 | €1,477 | +€675 | +84.2% |
| Cash at bank and in hand | 54/58 | €24,190 | €10,692 | -€13,498 | -55.8% |
| Deferred charges and accrued income | 490/1 | - | €630 | +€630 | |
| Total equity and liabilities | 10/49 | €33,310 | €85,881 | +€52,571 | +157.8% |
| Equity | 10/15 | €24,789 | €35,316 | +€10,527 | +42.5% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €12,395 | €22,921 | +€10,527 | +84.9% |
| Distributable reserves | 133 | €12,395 | €22,921 | +€10,527 | +84.9% |
| Amounts payable | 17/49 | €8,520 | €50,565 | +€42,045 | +493.5% |
| Amounts payable after more than one year | 17 | - | €23,646 | +€23,646 | |
| Financial debts | 170/4 | - | €23,646 | +€23,646 | |
| Amounts payable within one year | 42/48 | €6,870 | €26,919 | +€20,049 | +291.8% |
| Current portion of amounts payable after more than one year | 42 | - | €10,916 | +€10,916 | |
| Trade debts | 44 | €7 | €264 | +€258 | +3905.2% |
| Suppliers | 440/4 | €7 | €264 | +€258 | +3905.2% |
| Taxes, remuneration and social security | 45 | €801 | €3,733 | +€2,933 | +366.3% |
| Taxes | 450/3 | €801 | €3,733 | +€2,933 | +366.3% |
| Other amounts payable | 47/48 | €6,063 | €12,005 | +€5,942 | +98.0% |
| Accrued charges and deferred income | 492/3 | €1,650 | - | -€1,650 | |
| Non-recurring operating income | 76A | - | €13,918 | +€13,918 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,880 | €981 | -€899 | -47.8% |
| Other operating charges | 640/8 | €669 | €781 | +€111 | +16.6% |
| Gross operating margin | 9900 | €18,841 | €33,078 | +€14,237 | +75.6% |
| Operating profit (loss) | 9901 | €16,291 | €31,316 | +€15,025 | +92.2% |
| Financial income | 75/76B | €37 | €7 | -€30 | -81.2% |
| Recurring financial income | 75 | €37 | €7 | -€30 | -81.2% |
| Financial charges | 65/66B | €85 | €167 | +€82 | +95.5% |
| Recurring financial charges | 65 | €85 | €167 | +€82 | +95.5% |
| Profit (loss) for the period before taxes | 9903 | €16,242 | €31,156 | +€14,914 | +91.8% |
| Income taxes | 67/77 | €1,700 | €8,235 | +€6,536 | +384.5% |
| Profit (loss) for the period | 9904 | €14,543 | €22,921 | +€8,379 | +57.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,543 | €22,921 | +€8,379 | +57.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.