MOOTIKA: 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.
MOOTIKA
Largest movements
- Cash +€10,787
up €10,787 (+15.0%), from €71,796 to €82,583
mainly Net result for the year (+€85,553) and Other debts (+€70,353)
- Receivables within one year +€8,187
up €8,187 (+15.6%), from €52,430 to €60,617
of which Other amounts receivable: +€6,998
- Other debts +€70,353
up €70,353 (+93.5%), from €75,262 to €145,616
- Reserves -€54,431
down €54,431 (-14.1%), from €384,712 to €330,281
of which Distributable reserves: -€54,431
- Taxes -€6,362
down €6,362 (-22.2%), from €28,650 to €22,288
- Financial income +€2,118
up €2,118 (+22.1%), from €9,605 to €11,722
- Gross operating margin -€1,711
down €1,711 (-1.6%), from €104,364 to €102,653
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 | €483,204 | €498,327 | +€15,123 | +3.1% |
| Fixed assets | 21/28 | €58,978 | €55,126 | -€3,851 | -6.5% |
| Tangible fixed assets | 22/27 | €58,978 | €55,126 | -€3,851 | -6.5% |
| Plant, machinery and equipment | 23 | €596 | €292 | -€304 | -51.0% |
| Furniture and vehicles | 24 | - | €1,792 | +€1,792 | |
| Other tangible fixed assets | 26 | €58,382 | €53,042 | -€5,340 | -9.1% |
| Current assets | 29/58 | €424,226 | €443,201 | +€18,974 | +4.5% |
| Amounts receivable within one year | 40/41 | €52,430 | €60,617 | +€8,187 | +15.6% |
| Trade receivables | 40 | €50,199 | €51,389 | +€1,190 | +2.4% |
| Other amounts receivable | 41 | €2,231 | €9,229 | +€6,998 | +314% |
| Current investments | 50/53 | €300,000 | €300,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €71,796 | €82,583 | +€10,787 | +15.0% |
| Total equity and liabilities | 10/49 | €483,204 | €498,327 | +€15,123 | +3.1% |
| Equity | 10/15 | €397,112 | €342,681 | -€54,431 | -13.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €384,712 | €330,281 | -€54,431 | -14.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €309 | €309 | = | 0.0% |
| Distributable reserves | 133 | €382,544 | €328,113 | -€54,431 | -14.2% |
| Amounts payable | 17/49 | €86,092 | €155,646 | +€69,554 | +80.8% |
| Amounts payable within one year | 42/48 | €86,092 | €155,646 | +€69,554 | +80.8% |
| Trade debts | 44 | €1,595 | €1,628 | +€33 | +2.1% |
| Suppliers | 440/4 | €1,595 | €1,628 | +€33 | +2.1% |
| Taxes, remuneration and social security | 45 | €9,234 | €8,402 | -€832 | -9.0% |
| Taxes | 450/3 | €9,234 | €8,402 | -€832 | -9.0% |
| Other amounts payable | 47/48 | €75,262 | €145,616 | +€70,353 | +93.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,313 | €6,090 | -€223 | -3.5% |
| Other operating charges | 640/8 | €377 | €399 | +€23 | +6.0% |
| Gross operating margin | 9900 | €104,364 | €102,653 | -€1,711 | -1.6% |
| Operating profit (loss) | 9901 | €97,674 | €96,163 | -€1,510 | -1.5% |
| Financial income | 75/76B | €9,605 | €11,722 | +€2,118 | +22.1% |
| Recurring financial income | 75 | €9,605 | €11,722 | +€2,118 | +22.1% |
| Financial charges | 65/66B | €54 | €45 | -€9 | -16.8% |
| Recurring financial charges | 65 | €54 | €45 | -€9 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €107,224 | €107,841 | +€617 | +0.6% |
| Income taxes | 67/77 | €28,650 | €22,288 | -€6,362 | -22.2% |
| Profit (loss) for the period | 9904 | €78,574 | €85,553 | +€6,979 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €78,574 | €85,553 | +€6,979 | +8.9% |
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.