MOOVIC: 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.
MOOVIC
Largest movements
- Receivables within one year +€52,169
up €52,169 (+14.7%), from €353,716 to €405,885
- Deferred charges and accrued income +€14,341
up €14,341 (+173.1%), from €8,287 to €22,627
- Intangible fixed assets -€6,006
down €6,006 (-42.4%), from €14,158 to €8,152
- Trade debts +€67,737
up €67,737 (+17.5%), from €387,069 to €454,806
- Advances received -€10,000
down €10,000 (-33.3%), from €30,000 to €20,000
- Tax, wage and social debts -€8,197
down €8,197 (-33.1%), from €24,732 to €16,535
- Short-term financial debts +€6,754
new in 2024: €6,754
- Other debts +€6,659
up €6,659 (+41.8%), from €15,914 to €22,573
- Gross operating margin -€5,704
down €5,704 (-9.3%), from €61,442 to €55,738
- Taxes -€3,628
down €3,628 (-45.6%), from €7,953 to €4,325
- Depreciation +€847
up €847 (+12.0%), from €7,037 to €7,884
- Other operating charges -€803
down €803 (-2.0%), from €40,238 to €39,435
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €478,553 | €543,121 | +€64,568 | +13.5% |
| Fixed assets | 21/28 | €18,525 | €15,553 | -€2,972 | -16.0% |
| Intangible fixed assets | 21 | €14,158 | €8,152 | -€6,006 | -42.4% |
| Tangible fixed assets | 22/27 | €2,767 | €5,801 | +€3,034 | +109.7% |
| Furniture and vehicles | 24 | €2,767 | €2,458 | -€309 | -11.1% |
| Other tangible fixed assets | 26 | - | €3,343 | +€3,343 | |
| Financial fixed assets | 28 | €1,600 | €1,600 | = | 0.0% |
| Current assets | 29/58 | €460,028 | €527,568 | +€67,539 | +14.7% |
| Amounts receivable within one year | 40/41 | €353,716 | €405,885 | +€52,169 | +14.7% |
| Trade receivables | 40 | €353,716 | €405,885 | +€52,169 | +14.7% |
| Current investments | 50/53 | €90,000 | €90,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,025 | €9,055 | +€1,029 | +12.8% |
| Deferred charges and accrued income | 490/1 | €8,287 | €22,627 | +€14,341 | +173.1% |
| Total equity and liabilities | 10/49 | €478,553 | €543,121 | +€64,568 | +13.5% |
| Equity | 10/15 | €18,858 | €22,453 | +€3,595 | +19.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €16,858 | €16,858 | = | 0.0% |
| Distributable reserves | 133 | €16,858 | €16,858 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €3,595 | +€3,595 | |
| Amounts payable | 17/49 | €459,695 | €520,668 | +€60,973 | +13.3% |
| Amounts payable within one year | 42/48 | €457,715 | €520,668 | +€62,953 | +13.8% |
| Financial debts | 43 | - | €6,754 | +€6,754 | |
| Credit institutions | 430/8 | - | €6,754 | +€6,754 | |
| Trade debts | 44 | €387,069 | €454,806 | +€67,737 | +17.5% |
| Suppliers | 440/4 | €387,069 | €454,806 | +€67,737 | +17.5% |
| Advances received on contracts in progress | 46 | €30,000 | €20,000 | -€10,000 | -33.3% |
| Taxes, remuneration and social security | 45 | €24,732 | €16,535 | -€8,197 | -33.1% |
| Taxes | 450/3 | €24,732 | €16,535 | -€8,197 | -33.1% |
| Other amounts payable | 47/48 | €15,914 | €22,573 | +€6,659 | +41.8% |
| Accrued charges and deferred income | 492/3 | €1,980 | - | -€1,980 | |
| Non-recurring operating income | 76A | €1,925 | - | -€1,925 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,037 | €7,884 | +€847 | +12.0% |
| Other operating charges | 640/8 | €40,238 | €39,435 | -€803 | -2.0% |
| Gross operating margin | 9900 | €61,442 | €55,738 | -€5,704 | -9.3% |
| Operating profit (loss) | 9901 | €14,168 | €8,420 | -€5,748 | -40.6% |
| Financial income | 75/76B | €174 | €119 | -€56 | -32.0% |
| Recurring financial income | 75 | €174 | €119 | -€56 | -32.0% |
| Financial charges | 65/66B | €308 | €618 | +€310 | +100.7% |
| Recurring financial charges | 65 | €308 | €259 | -€49 | -15.9% |
| Non-recurring financial charges | 66B | - | €359 | +€359 | |
| Profit (loss) for the period before taxes | 9903 | €14,034 | €7,920 | -€6,114 | -43.6% |
| Income taxes | 67/77 | €7,953 | €4,325 | -€3,628 | -45.6% |
| Profit (loss) for the period | 9904 | €6,081 | €3,595 | -€2,486 | -40.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,081 | €3,595 | -€2,486 | -40.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.