MOOV 360: 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 360
Largest movements
- Intangible fixed assets +€13,963
up €13,963 (+257.5%), from €5,422 to €19,384
- Cash -€12,857
down €12,857 (-77.9%), from €16,505 to €3,648
mainly Investment in fixed assets (net) (-€18,900) and Trade debts (-€10,440)
- Receivables within one year -€7,862
no longer reported in 2025 (was €7,862)
- Stocks and contracts +€2,194
up €2,194 (+3.2%), from €69,418 to €71,612
- Trade debts -€10,440
down €10,440 (-88.6%), from €11,788 to €1,348
- Profit (loss) carried forward -€9,502
down €9,502 (-12.0%), from -€79,250 to -€88,752
- Current portion of long-term debt +€4,600
up €4,600 (+25.7%), from €17,872 to €22,473
- Debts after one year +€4,440
up €4,440 (+20.4%), from €21,725 to €26,165
- Advances received +€2,970
new in 2025: €2,970
- Gross operating margin -€48,486
down €48,486, from €13,497 to -€34,988
- Financial income +€20,039
up €20,039 (+167.0%), from €11,997 to €32,036
- Depreciation +€1,112
up €1,112 (+24.5%), from €4,546 to €5,658
- Financial charges -€512
down €512 (-37.8%), from €1,354 to €842
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 | €103,520 | €97,689 | -€5,832 | -5.6% |
| Fixed assets | 21/28 | €9,187 | €22,429 | +€13,242 | +144.1% |
| Intangible fixed assets | 21 | €5,422 | €19,384 | +€13,963 | +257.5% |
| Tangible fixed assets | 22/27 | €2,640 | €1,920 | -€721 | -27.3% |
| Furniture and vehicles | 24 | €2,640 | €1,920 | -€721 | -27.3% |
| Financial fixed assets | 28 | €1,125 | €1,125 | = | 0.0% |
| Current assets | 29/58 | €94,334 | €75,260 | -€19,074 | -20.2% |
| Stocks and contracts in progress | 3 | €69,418 | €71,612 | +€2,194 | +3.2% |
| Stocks | 30/36 | €69,418 | €71,612 | +€2,194 | +3.2% |
| Amounts receivable within one year | 40/41 | €7,862 | - | -€7,862 | |
| Trade receivables | 40 | €7,862 | - | -€7,862 | |
| Cash at bank and in hand | 54/58 | €16,505 | €3,648 | -€12,857 | -77.9% |
| Deferred charges and accrued income | 490/1 | €549 | €0 | -€549 | -100.0% |
| Total equity and liabilities | 10/49 | €103,520 | €97,689 | -€5,832 | -5.6% |
| Equity | 10/15 | -€49,250 | -€58,752 | -€9,502 | -19.3% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,250 | -€88,752 | -€9,502 | -12.0% |
| Amounts payable | 17/49 | €152,770 | €156,440 | +€3,670 | +2.4% |
| Amounts payable after more than one year | 17 | €21,725 | €26,165 | +€4,440 | +20.4% |
| Financial debts | 170/4 | €21,725 | €26,165 | +€4,440 | +20.4% |
| Amounts payable within one year | 42/48 | €131,045 | €130,275 | -€770 | -0.6% |
| Current portion of amounts payable after more than one year | 42 | €17,872 | €22,473 | +€4,600 | +25.7% |
| Trade debts | 44 | €11,788 | €1,348 | -€10,440 | -88.6% |
| Suppliers | 440/4 | €11,788 | €1,348 | -€10,440 | -88.6% |
| Advances received on contracts in progress | 46 | - | €2,970 | +€2,970 | |
| Taxes, remuneration and social security | 45 | €2,352 | €1,611 | -€742 | -31.5% |
| Taxes | 450/3 | €2,352 | €1,611 | -€742 | -31.5% |
| Other amounts payable | 47/48 | €99,032 | €101,873 | +€2,841 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,546 | €5,658 | +€1,112 | +24.5% |
| Other operating charges | 640/8 | - | €50 | +€50 | |
| Gross operating margin | 9900 | €13,497 | -€34,988 | -€48,486 | |
| Operating profit (loss) | 9901 | €8,951 | -€40,696 | -€49,647 | |
| Financial income | 75/76B | €11,997 | €32,036 | +€20,039 | +167.0% |
| Recurring financial income | 75 | €11,997 | €32,036 | +€20,039 | +167.0% |
| Financial charges | 65/66B | €1,354 | €842 | -€512 | -37.8% |
| Recurring financial charges | 65 | €1,354 | €842 | -€512 | -37.8% |
| Profit (loss) for the period before taxes | 9903 | €19,594 | -€9,502 | -€29,096 | |
| Transfer from deferred taxes | 780 | €474 | - | -€474 | |
| Profit (loss) for the period | 9904 | €20,068 | -€9,502 | -€29,570 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,068 | -€9,502 | -€29,570 |
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 5 October 2026 via checked.be.