MOOSE 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.
MOOSE CONSULTING
Largest movements
- Cash -€56,279
down €56,279 (-60.4%), from €93,154 to €36,875
mainly Other debts (-€60,022) and Tax, wage and social debts (-€21,810)
- Receivables within one year -€32,632
no longer reported in 2025 (was €32,632)
of which Trade receivables: -€25,410
- Tangible fixed assets -€31,227
down €31,227 (-97.9%), from €31,906 to €679
of which Leasing and similar rights: -€30,116
- Deferred charges and accrued income -€4,738
down €4,738 (-97.4%), from €4,864 to €126
- Other debts -€60,022
down €60,022 (-98.8%), from €60,735 to €713
- Tax, wage and social debts -€21,810
down €21,810 (-99.7%), from €21,865 to €55
- Debts after one year -€18,165
no longer reported in 2025 (was €18,165)
- Current portion of long-term debt -€11,213
no longer reported in 2025 (was €11,213)
- Profit (loss) carried forward -€9,266
new in 2025: -€9,266
- Gross operating margin -€66,877
down €66,877, from €63,371 to -€3,506
- Depreciation -€15,624
down €15,624 (-93.4%), from €16,735 to €1,110
- Taxes -€12,608
down €12,608 (-99.6%), from €12,663 to €55
- Other operating charges +€2,122
up €2,122 (+93.1%), from €2,280 to €4,401
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 | €162,556 | €37,680 | -€124,876 | -76.8% |
| Fixed assets | 21/28 | €31,906 | €679 | -€31,227 | -97.9% |
| Tangible fixed assets | 22/27 | €31,906 | €679 | -€31,227 | -97.9% |
| Furniture and vehicles | 24 | €1,790 | €679 | -€1,110 | -62.0% |
| Leasing and similar rights | 25 | €30,116 | - | -€30,116 | |
| Current assets | 29/58 | €130,650 | €37,001 | -€93,649 | -71.7% |
| Amounts receivable within one year | 40/41 | €32,632 | - | -€32,632 | |
| Trade receivables | 40 | €25,410 | - | -€25,410 | |
| Other amounts receivable | 41 | €7,222 | - | -€7,222 | |
| Cash at bank and in hand | 54/58 | €93,154 | €36,875 | -€56,279 | -60.4% |
| Deferred charges and accrued income | 490/1 | €4,864 | €126 | -€4,738 | -97.4% |
| Total equity and liabilities | 10/49 | €162,556 | €37,680 | -€124,876 | -76.8% |
| Equity | 10/15 | €46,067 | €36,802 | -€9,266 | -20.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €27,467 | €27,467 | = | 0.0% |
| Distributable reserves | 133 | €27,467 | €27,467 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€9,266 | -€9,266 | |
| Amounts payable | 17/49 | €116,489 | €879 | -€115,610 | -99.2% |
| Amounts payable after more than one year | 17 | €18,165 | - | -€18,165 | |
| Financial debts | 170/4 | €18,165 | - | -€18,165 | |
| Amounts payable within one year | 42/48 | €98,324 | €879 | -€97,445 | -99.1% |
| Current portion of amounts payable after more than one year | 42 | €11,213 | - | -€11,213 | |
| Financial debts | 43 | €1,107 | €43 | -€1,064 | -96.1% |
| Credit institutions | 430/8 | €1,107 | €43 | -€1,064 | -96.1% |
| Trade debts | 44 | €3,403 | €67 | -€3,336 | -98.0% |
| Suppliers | 440/4 | €3,403 | €67 | -€3,336 | -98.0% |
| Taxes, remuneration and social security | 45 | €21,865 | €55 | -€21,810 | -99.7% |
| Taxes | 450/3 | €21,865 | €55 | -€21,810 | -99.7% |
| Other amounts payable | 47/48 | €60,735 | €713 | -€60,022 | -98.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,735 | €1,110 | -€15,624 | -93.4% |
| Other operating charges | 640/8 | €2,280 | €4,401 | +€2,122 | +93.1% |
| Gross operating margin | 9900 | €63,371 | -€3,506 | -€66,877 | |
| Operating profit (loss) | 9901 | €44,357 | -€9,018 | -€53,374 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -75.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -75.0% |
| Financial charges | 65/66B | €468 | €193 | -€275 | -58.7% |
| Recurring financial charges | 65 | €468 | €193 | -€275 | -58.7% |
| Profit (loss) for the period before taxes | 9903 | €43,889 | -€9,211 | -€53,100 | |
| Income taxes | 67/77 | €12,663 | €55 | -€12,608 | -99.6% |
| Profit (loss) for the period | 9904 | €31,226 | -€9,266 | -€40,492 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,226 | -€9,266 | -€40,492 |
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 15 October 2026 via checked.be.