MOOY: 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.
MOOY
Largest movements
- Tangible fixed assets -€43,882
down €43,882 (-19.3%), from €226,813 to €182,931
of which Other tangible fixed assets: -€32,076
- Receivables within one year -€20,382
down €20,382 (-60.8%), from €33,500 to €13,118
of which Other amounts receivable: -€10,505
- Cash -€11,532
down €11,532 (-7.6%), from €151,823 to €140,291
mainly Debts after one year (-€89,982) and Trade debts (-€23,297)
- Debts after one year -€89,982
down €89,982 (-18.5%), from €486,144 to €396,162
- Profit (loss) carried forward +€29,281
up €29,281 (+13.9%), from -€210,795 to -€181,514
- Trade debts -€23,297
down €23,297 (-54.6%), from €42,695 to €19,398
- Current portion of long-term debt +€15,456
up €15,456 (+32.3%), from €47,891 to €63,347
- Tax, wage and social debts -€8,689
down €8,689 (-26.7%), from €32,515 to €23,826
of which Remuneration and social security: -€6,911
- Financial charges -€45,363
down €45,363 (-73.5%), from €61,736 to €16,373
of which Non-recurring financial charges: -€46,820
- Gross operating margin +€25,367
up €25,367 (+13.7%), from €185,013 to €210,381
- Staff costs -€24,983
down €24,983 (-17.3%), from €144,358 to €119,375
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 | €417,051 | €339,819 | -€77,232 | -18.5% |
| Fixed assets | 21/28 | €226,813 | €182,931 | -€43,882 | -19.3% |
| Tangible fixed assets | 22/27 | €226,813 | €182,931 | -€43,882 | -19.3% |
| Plant, machinery and equipment | 23 | €28,481 | €24,652 | -€3,829 | -13.4% |
| Furniture and vehicles | 24 | €29,501 | €21,524 | -€7,977 | -27.0% |
| Other tangible fixed assets | 26 | €168,831 | €136,754 | -€32,076 | -19.0% |
| Current assets | 29/58 | €190,238 | €156,888 | -€33,350 | -17.5% |
| Stocks and contracts in progress | 3 | €4,235 | €3,480 | -€755 | -17.8% |
| Stocks | 30/36 | €4,235 | €3,480 | -€755 | -17.8% |
| Amounts receivable within one year | 40/41 | €33,500 | €13,118 | -€20,382 | -60.8% |
| Trade receivables | 40 | €9,877 | - | -€9,877 | |
| Other amounts receivable | 41 | €23,623 | €13,118 | -€10,505 | -44.5% |
| Cash at bank and in hand | 54/58 | €151,823 | €140,291 | -€11,532 | -7.6% |
| Deferred charges and accrued income | 490/1 | €681 | - | -€681 | |
| Total equity and liabilities | 10/49 | €417,051 | €339,819 | -€77,232 | -18.5% |
| Equity | 10/15 | -€192,195 | -€162,914 | +€29,281 | +15.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€210,795 | -€181,514 | +€29,281 | +13.9% |
| Amounts payable | 17/49 | €609,246 | €502,733 | -€106,513 | -17.5% |
| Amounts payable after more than one year | 17 | €486,144 | €396,162 | -€89,982 | -18.5% |
| Financial debts | 170/4 | €486,144 | €396,162 | -€89,982 | -18.5% |
| Amounts payable within one year | 42/48 | €123,101 | €106,571 | -€16,531 | -13.4% |
| Current portion of amounts payable after more than one year | 42 | €47,891 | €63,347 | +€15,456 | +32.3% |
| Trade debts | 44 | €42,695 | €19,398 | -€23,297 | -54.6% |
| Suppliers | 440/4 | €42,695 | €19,398 | -€23,297 | -54.6% |
| Taxes, remuneration and social security | 45 | €32,515 | €23,826 | -€8,689 | -26.7% |
| Taxes | 450/3 | €17,049 | €15,270 | -€1,778 | -10.4% |
| Remuneration and social security | 454/9 | €15,467 | €8,556 | -€6,911 | -44.7% |
| Remuneration, social security and pensions | 62 | €144,358 | €119,375 | -€24,983 | -17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,733 | €45,491 | +€758 | +1.7% |
| Other operating charges | 640/8 | €1,249 | €1,091 | -€159 | -12.7% |
| Gross operating margin | 9900 | €185,013 | €210,381 | +€25,367 | +13.7% |
| Operating profit (loss) | 9901 | -€5,327 | €44,424 | +€49,750 | |
| Financial income | 75/76B | €378 | €1,230 | +€852 | +225.0% |
| Recurring financial income | 75 | €378 | €1,230 | +€852 | +225.0% |
| Financial charges | 65/66B | €61,736 | €16,373 | -€45,363 | -73.5% |
| Recurring financial charges | 65 | €14,916 | €16,373 | +€1,457 | +9.8% |
| Non-recurring financial charges | 66B | €46,820 | - | -€46,820 | |
| Profit (loss) for the period before taxes | 9903 | -€66,684 | €29,281 | +€95,965 | |
| Income taxes | 67/77 | €1,136 | - | -€1,136 | |
| Profit (loss) for the period | 9904 | -€67,821 | €29,281 | +€97,101 | |
| Profit (loss) for the period to be appropriated | 9905 | -€67,821 | €29,281 | +€97,101 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.