MOOSE ENGINEERING & EQUIPMENT: 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 ENGINEERING & EQUIPMENT
Largest movements
- Receivables within one year -€23,622
down €23,622 (-13.8%), from €170,572 to €146,950
of which Trade receivables: -€23,000
- Other debts -€13,095
down €13,095 (-66.3%), from €19,761 to €6,666
- Reserves -€9,562
down €9,562 (-10.3%), from €92,839 to €83,277
of which Distributable reserves: -€9,562
- Profit (loss) carried forward -€5,355
down €5,355 (-20.9%), from -€25,622 to -€30,977
- Short-term financial debts +€3,380
up €3,380 (+20.3%), from €16,617 to €19,997
- Gross operating margin +€686
up €686 (+6.4%), from -€10,778 to -€10,092
- Depreciation -€628
down €628 (-62.5%), from €1,004 to €377
- Other operating charges +€610
up €610 (+79.2%), from €770 to €1,379
- Financial charges -€189
down €189 (-6.2%), from €3,053 to €2,864
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 | €172,744 | €148,745 | -€23,999 | -13.9% |
| Fixed assets | 21/28 | €747 | €370 | -€377 | -50.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €747 | €370 | -€377 | -50.4% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €747 | €370 | -€377 | -50.4% |
| Current assets | 29/58 | €171,997 | €148,375 | -€23,622 | -13.7% |
| Stocks and contracts in progress | 3 | €1,425 | €1,425 | = | 0.0% |
| Stocks | 30/36 | €1,425 | €1,425 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €170,572 | €146,950 | -€23,622 | -13.8% |
| Trade receivables | 40 | €169,475 | €146,475 | -€23,000 | -13.6% |
| Other amounts receivable | 41 | €1,097 | €475 | -€622 | -56.7% |
| Cash at bank and in hand | 54/58 | €0 | €0 | = | |
| Total equity and liabilities | 10/49 | €172,744 | €148,745 | -€23,999 | -13.9% |
| Equity | 10/15 | €129,217 | €114,300 | -€14,918 | -11.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | - | €62,000 | +€62,000 | |
| Issued capital | 100 | - | €62,000 | +€62,000 | |
| Reserves | 13 | €92,839 | €83,277 | -€9,562 | -10.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | - | €6,200 | +€6,200 | |
| Reserves not available under the articles | 1311 | €6,200 | - | -€6,200 | |
| Distributable reserves | 133 | €86,639 | €77,077 | -€9,562 | -11.0% |
| Profit (loss) carried forward | 14 | -€25,622 | -€30,977 | -€5,355 | -20.9% |
| Amounts payable | 17/49 | €43,527 | €34,445 | -€9,081 | -20.9% |
| Amounts payable within one year | 42/48 | €43,527 | €34,445 | -€9,081 | -20.9% |
| Financial debts | 43 | €16,617 | €19,997 | +€3,380 | +20.3% |
| Credit institutions | 430/8 | €16,617 | €19,997 | +€3,380 | +20.3% |
| Trade debts | 44 | €6,754 | €7,324 | +€570 | +8.4% |
| Suppliers | 440/4 | €6,754 | €7,324 | +€570 | +8.4% |
| Taxes, remuneration and social security | 45 | €395 | €458 | +€63 | +16.0% |
| Taxes | 450/3 | €395 | €458 | +€63 | +16.0% |
| Other amounts payable | 47/48 | €19,761 | €6,666 | -€13,095 | -66.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,004 | €377 | -€628 | -62.5% |
| Other operating charges | 640/8 | €770 | €1,379 | +€610 | +79.2% |
| Gross operating margin | 9900 | -€10,778 | -€10,092 | +€686 | +6.4% |
| Operating profit (loss) | 9901 | -€12,552 | -€11,848 | +€703 | +5.6% |
| Financial income | 75/76B | €26 | €13 | -€13 | -49.1% |
| Recurring financial income | 75 | €26 | €13 | -€13 | -49.1% |
| Financial charges | 65/66B | €3,053 | €2,864 | -€189 | -6.2% |
| Recurring financial charges | 65 | €3,053 | €2,864 | -€189 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | -€15,579 | -€14,699 | +€880 | +5.6% |
| Income taxes | 67/77 | €189 | €219 | +€30 | +15.6% |
| Profit (loss) for the period | 9904 | -€15,768 | -€14,918 | +€850 | +5.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,768 | -€14,918 | +€850 | +5.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.