MOOZ: 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.
MOOZ
Largest movements
- Cash +€32,009
up €32,009 (+3206.6%), from €998 to €33,008
mainly Accrued charges and deferred income (+€34,016) and Net result for the year (+€8,282)
- Receivables within one year +€16,347
up €16,347 (+40.7%), from €40,203 to €56,550
of which Trade receivables: +€17,988
- Tangible fixed assets -€2,474
down €2,474 (-20.2%), from €12,274 to €9,800
of which Land and buildings: -€2,250
- Deferred charges and accrued income +€1,338
up €1,338 (+68.1%), from €1,964 to €3,301
- Accrued charges and deferred income +€34,016
up €34,016 (+138.7%), from €24,531 to €58,547
- Reserves +€6,616
up €6,616 (+34.5%), from €19,159 to €25,775
- Tax, wage and social debts +€4,819
up €4,819 (+67.4%), from €7,151 to €11,970
- Trade debts +€4,362
up €4,362 (+215.4%), from €2,025 to €6,387
- Short-term financial debts -€2,593
down €2,593 (-100.0%), from €2,593 to €0
- Depreciation -€5,424
down €5,424 (-68.7%), from €7,898 to €2,474
- Other operating charges +€2,472
up €2,472 (+84.7%), from €2,919 to €5,391
- Taxes +€1,443
up €1,443 (+20.2%), from €7,153 to €8,595
- Gross operating margin +€499
up €499 (+2.0%), from €24,718 to €25,217
- Financial income +€477
up €477 (+352.3%), from €135 to €612
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 | €55,559 | €102,779 | +€47,220 | +85.0% |
| Fixed assets | 21/28 | €12,394 | €9,920 | -€2,474 | -20.0% |
| Tangible fixed assets | 22/27 | €12,274 | €9,800 | -€2,474 | -20.2% |
| Land and buildings | 22 | €11,250 | €9,000 | -€2,250 | -20.0% |
| Furniture and vehicles | 24 | €1,024 | €800 | -€224 | -21.9% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €43,165 | €92,859 | +€49,694 | +115.1% |
| Amounts receivable within one year | 40/41 | €40,203 | €56,550 | +€16,347 | +40.7% |
| Trade receivables | 40 | €26,658 | €44,647 | +€17,988 | +67.5% |
| Other amounts receivable | 41 | €13,545 | €11,903 | -€1,642 | -12.1% |
| Cash at bank and in hand | 54/58 | €998 | €33,008 | +€32,009 | +3206.6% |
| Deferred charges and accrued income | 490/1 | €1,964 | €3,301 | +€1,338 | +68.1% |
| Total equity and liabilities | 10/49 | €55,559 | €102,779 | +€47,220 | +85.0% |
| Equity | 10/15 | €19,259 | €25,875 | +€6,616 | +34.4% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €19,159 | €25,775 | +€6,616 | +34.5% |
| Distributable reserves | 133 | €19,159 | €25,775 | +€6,616 | +34.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €36,300 | €76,904 | +€40,604 | +111.9% |
| Amounts payable within one year | 42/48 | €11,769 | €18,357 | +€6,588 | +56.0% |
| Financial debts | 43 | €2,593 | €0 | -€2,593 | -100.0% |
| Credit institutions | 430/8 | €2,593 | €0 | -€2,593 | -100.0% |
| Trade debts | 44 | €2,025 | €6,387 | +€4,362 | +215.4% |
| Suppliers | 440/4 | €2,025 | €6,387 | +€4,362 | +215.4% |
| Taxes, remuneration and social security | 45 | €7,151 | €11,970 | +€4,819 | +67.4% |
| Taxes | 450/3 | €7,151 | €11,970 | +€4,819 | +67.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €24,531 | €58,547 | +€34,016 | +138.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,898 | €2,474 | -€5,424 | -68.7% |
| Other operating charges | 640/8 | €2,919 | €5,391 | +€2,472 | +84.7% |
| Gross operating margin | 9900 | €24,718 | €25,217 | +€499 | +2.0% |
| Operating profit (loss) | 9901 | €13,902 | €17,352 | +€3,450 | +24.8% |
| Financial income | 75/76B | €135 | €612 | +€477 | +352.3% |
| Recurring financial income | 75 | €135 | €612 | +€477 | +352.3% |
| Financial charges | 65/66B | €1,048 | €1,087 | +€39 | +3.7% |
| Recurring financial charges | 65 | €1,048 | €1,087 | +€39 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €12,989 | €16,877 | +€3,889 | +29.9% |
| Income taxes | 67/77 | €7,153 | €8,595 | +€1,443 | +20.2% |
| Profit (loss) for the period | 9904 | €5,836 | €8,282 | +€2,446 | +41.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,836 | €8,282 | +€2,446 | +41.9% |
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.