Mooyaert: 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.
Mooyaert
Largest movements
- Receivables after one year +€126,000
new in 2025: €126,000
- Cash -€113,914
down €113,914 (-15.7%), from €725,656 to €611,742
mainly Receivables after one year (-€126,000) and Contributions, distributions and other (-€52,632)
- Tangible fixed assets +€24,842
up €24,842 (+52.1%), from €47,638 to €72,480
of which Furniture and vehicles: +€18,260
- Trade debts +€72,715
up €72,715 (+83792.3%), from €87 to €72,802
- Other debts -€17,617
down €17,617 (-26.1%), from €67,617 to €50,000
- Reserves -€15,494
down €15,494 (-1.8%), from €882,691 to €867,197
- Gross operating margin -€261,597
down €261,597 (-80.1%), from €326,663 to €65,066
- Taxes -€27,258
down €27,258 (-64.9%), from €41,977 to €14,719
- Other operating charges +€4,380
up €4,380 (+121.0%), from €3,619 to €7,999
- Financial charges -€4,105
down €4,105 (-94.9%), from €4,325 to €220
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 | €1,016,770 | €1,052,314 | +€35,544 | +3.5% |
| Fixed assets | 21/28 | €52,210 | €72,480 | +€20,270 | +38.8% |
| Tangible fixed assets | 22/27 | €47,638 | €72,480 | +€24,842 | +52.1% |
| Plant, machinery and equipment | 23 | €5,694 | €12,276 | +€6,582 | +115.6% |
| Furniture and vehicles | 24 | €41,944 | €60,204 | +€18,260 | +43.5% |
| Financial fixed assets | 28 | €4,572 | - | -€4,572 | |
| Current assets | 29/58 | €964,560 | €979,834 | +€15,274 | +1.6% |
| Amounts receivable after more than one year | 29 | - | €126,000 | +€126,000 | |
| Other amounts receivable | 291 | - | €126,000 | +€126,000 | |
| Amounts receivable within one year | 40/41 | €238,288 | €237,680 | -€608 | -0.3% |
| Trade receivables | 40 | €21,229 | €19,147 | -€2,082 | -9.8% |
| Other amounts receivable | 41 | €217,059 | €218,533 | +€1,474 | +0.7% |
| Cash at bank and in hand | 54/58 | €725,656 | €611,742 | -€113,914 | -15.7% |
| Deferred charges and accrued income | 490/1 | €616 | €4,412 | +€3,796 | +616.0% |
| Total equity and liabilities | 10/49 | €1,016,770 | €1,052,314 | +€35,544 | +3.5% |
| Equity | 10/15 | €902,077 | €886,583 | -€15,494 | -1.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €0 | - | = | |
| Reserves | 13 | €882,691 | €867,197 | -€15,494 | -1.8% |
| Distributable reserves | 133 | €882,691 | €867,197 | -€15,494 | -1.8% |
| Profit (loss) carried forward | 14 | €786 | €786 | = | 0.0% |
| Amounts payable | 17/49 | €114,693 | €165,731 | +€51,038 | +44.5% |
| Amounts payable within one year | 42/48 | €114,693 | €165,731 | +€51,038 | +44.5% |
| Trade debts | 44 | €87 | €72,802 | +€72,715 | +83792.3% |
| Suppliers | 440/4 | €87 | €72,802 | +€72,715 | +83792.3% |
| Taxes, remuneration and social security | 45 | €46,990 | €42,929 | -€4,060 | -8.6% |
| Taxes | 450/3 | €46,990 | €42,929 | -€4,060 | -8.6% |
| Other amounts payable | 47/48 | €67,617 | €50,000 | -€17,617 | -26.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,860 | €8,473 | -€1,388 | -14.1% |
| Other operating charges | 640/8 | €3,619 | €7,999 | +€4,380 | +121.0% |
| Gross operating margin | 9900 | €326,663 | €65,066 | -€261,597 | -80.1% |
| Operating profit (loss) | 9901 | €313,183 | €48,594 | -€264,589 | -84.5% |
| Financial income | 75/76B | €1,177 | €3,482 | +€2,305 | +195.8% |
| Recurring financial income | 75 | €1,177 | €3,482 | +€2,305 | +195.8% |
| Financial charges | 65/66B | €4,325 | €220 | -€4,105 | -94.9% |
| Recurring financial charges | 65 | €4,325 | €220 | -€4,105 | -94.9% |
| Profit (loss) for the period before taxes | 9903 | €310,035 | €51,857 | -€258,179 | -83.3% |
| Income taxes | 67/77 | €41,977 | €14,719 | -€27,258 | -64.9% |
| Profit (loss) for the period | 9904 | €268,059 | €37,138 | -€230,921 | -86.1% |
| Profit (loss) for the period to be appropriated | 9905 | €268,059 | €37,138 | -€230,921 | -86.1% |
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 8 October 2026 via checked.be.