MOOV: 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.
MOOV
Largest movements
- Cash +€48,652
up €48,652 (+7.7%), from €631,149 to €679,801
mainly Other debts (+€146,772) and Net result for the year (+€65,281)
- Receivables within one year -€9,659
down €9,659 (-27.9%), from €34,638 to €24,980
of which Trade receivables: -€15,494
- Other debts +€146,772
up €146,772 (+98.9%), from €148,369 to €295,141
- Reserves -€90,489
down €90,489 (-15.3%), from €590,105 to €499,616
of which Distributable reserves: -€90,489
- Tax, wage and social debts -€13,410
down €13,410 (-42.7%), from €31,392 to €17,983
of which Remuneration and social security: -€13,276
- Depreciation -€3,642
down €3,642 (-73.3%), from €4,968 to €1,326
- Gross operating margin +€3,330
up €3,330 (+4.0%), from €82,450 to €85,780
- Financial income +€2,230
up €2,230 (+48.5%), from €4,595 to €6,825
- Taxes +€2,202
up €2,202 (+9.6%), from €23,061 to €25,263
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 | €808,436 | €851,463 | +€43,027 | +5.3% |
| Fixed assets | 21/28 | €88,342 | €89,137 | +€795 | +0.9% |
| Tangible fixed assets | 22/27 | €2,620 | €3,415 | +€795 | +30.3% |
| Furniture and vehicles | 24 | €2,620 | €3,415 | +€795 | +30.3% |
| Financial fixed assets | 28 | €85,721 | €85,721 | = | 0.0% |
| Current assets | 29/58 | €720,094 | €762,326 | +€42,232 | +5.9% |
| Amounts receivable within one year | 40/41 | €34,638 | €24,980 | -€9,659 | -27.9% |
| Trade receivables | 40 | €15,494 | - | -€15,494 | |
| Other amounts receivable | 41 | €19,144 | €24,980 | +€5,835 | +30.5% |
| Cash at bank and in hand | 54/58 | €631,149 | €679,801 | +€48,652 | +7.7% |
| Deferred charges and accrued income | 490/1 | €54,307 | €57,546 | +€3,239 | +6.0% |
| Total equity and liabilities | 10/49 | €808,436 | €851,463 | +€43,027 | +5.3% |
| Equity | 10/15 | €626,432 | €535,943 | -€90,489 | -14.4% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €590,105 | €499,616 | -€90,489 | -15.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €588,245 | €497,757 | -€90,489 | -15.4% |
| Profit (loss) carried forward | 14 | €30,130 | €30,130 | = | 0.0% |
| Amounts payable | 17/49 | €182,004 | €315,520 | +€133,515 | +73.4% |
| Amounts payable within one year | 42/48 | €181,996 | €315,423 | +€133,427 | +73.3% |
| Trade debts | 44 | €2,235 | €2,299 | +€64 | +2.9% |
| Suppliers | 440/4 | €2,235 | €2,299 | +€64 | +2.9% |
| Taxes, remuneration and social security | 45 | €31,392 | €17,983 | -€13,410 | -42.7% |
| Taxes | 450/3 | €8,064 | €7,931 | -€133 | -1.7% |
| Remuneration and social security | 454/9 | €23,328 | €10,052 | -€13,276 | -56.9% |
| Other amounts payable | 47/48 | €148,369 | €295,141 | +€146,772 | +98.9% |
| Accrued charges and deferred income | 492/3 | €8 | €97 | +€89 | +1081.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,968 | €1,326 | -€3,642 | -73.3% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €82,450 | €85,780 | +€3,330 | +4.0% |
| Operating profit (loss) | 9901 | €77,094 | €84,054 | +€6,960 | +9.0% |
| Financial income | 75/76B | €4,595 | €6,825 | +€2,230 | +48.5% |
| Recurring financial income | 75 | €4,595 | €6,825 | +€2,230 | +48.5% |
| Financial charges | 65/66B | €266 | €335 | +€69 | +26.0% |
| Recurring financial charges | 65 | €266 | €335 | +€69 | +26.0% |
| Profit (loss) for the period before taxes | 9903 | €81,423 | €90,544 | +€9,121 | +11.2% |
| Income taxes | 67/77 | €23,061 | €25,263 | +€2,202 | +9.6% |
| Profit (loss) for the period | 9904 | €58,362 | €65,281 | +€6,919 | +11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €58,362 | €65,281 | +€6,919 | +11.9% |
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 7 October 2026 via checked.be.