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MORA IMPORT - EXPORT: 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.

What changed

MORA IMPORT - EXPORT

BE 0461.493.039
NACE 46.321, Wholesale of meat and meat products, excluding game and poultry
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€202,402
2023 · €11,373-€213,775
Equity
-€111,631
2023 · €90,771-€202,402
Cash
-
2023 · €3,450-€3,450
Balance sheet total
€9,278
2023 · €143,222-€133,943

Largest movements

2023 to 2024
Assets
  • Stocks and contracts -€132,638

    down €132,638 (-100.0%), from €132,638 to €0

  • Cash -€3,450

    no longer reported in 2024 (was €3,450)

    mainly Net result for the year (-€202,402) and Receivables within one year (-€2,919)

  • Receivables within one year +€2,919

    new in 2024: €2,919

Equity and liabilities
  • Profit (loss) carried forward -€202,402

    down €202,402, from €65,982 to -€136,420

  • Trade debts +€62,232

    up €62,232 (+122.5%), from €50,798 to €113,029

  • Tax, wage and social debts +€6,227

    up €6,227 (+376.8%), from €1,652 to €7,880

Income statement
  • Gross operating margin -€214,691

    down €214,691, from €37,911 to -€176,780

  • Turnover -€190,173

    down €190,173 (-34.6%), from €549,181 to €359,008

  • Purchases and services +€24,518

    up €24,518 (+4.8%), from €511,270 to €535,789

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 €11,373
Gross operating margin -€214,691
Staff costs +€4,005
Depreciation +€380
Other operating charges +€1,642
Financial charges -€5,112
Result 2024 -€202,402

Cash bridge derived

cash 2023 to 2024

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.

From operations -€1,053
Investment -€2,397
Financing €0
Cash 2023 €3,450
Net result for the year -€202,402
Depreciation +€3,171
Stocks and contracts +€132,638
Receivables within one year -€2,919
Trade debts +€62,232
Tax, wage and social debts +€6,227
Investment in fixed assets (net) -€2,397
Cash 2024 €0
Every line side by side 36 lines
Line Code 2023 2024 Change %
Total assets 20/58 €143,222 €9,278 -€133,943 -93.5%
Fixed assets 21/28 €7,134 €6,359 -€774 -10.9%
Tangible fixed assets 22/27 €7,134 €6,359 -€774 -10.9%
Plant, machinery and equipment 23 €1,221 €543 -€678 -55.5%
Furniture and vehicles 24 €5,913 €5,816 -€97 -1.6%
Current assets 29/58 €136,088 €2,919 -€133,169 -97.9%
Stocks and contracts in progress 3 €132,638 €0 -€132,638 -100.0%
Stocks 30/36 €132,638 €0 -€132,638 -100.0%
Amounts receivable within one year 40/41 - €2,919 +€2,919
Other amounts receivable 41 - €2,919 +€2,919
Cash at bank and in hand 54/58 €3,450 - -€3,450
Total equity and liabilities 10/49 €143,222 €9,278 -€133,943 -93.5%
Equity 10/15 €90,771 -€111,631 -€202,402
Contributions 10/11 €24,789 €24,789 = 0.0%
Capital 10 €24,789 €24,789 = 0.0%
Issued capital 100 €24,789 €24,789 = 0.0%
Profit (loss) carried forward 14 €65,982 -€136,420 -€202,402
Amounts payable 17/49 €52,450 €120,909 +€68,459 +130.5%
Amounts payable within one year 42/48 €52,450 €120,909 +€68,459 +130.5%
Trade debts 44 €50,798 €113,029 +€62,232 +122.5%
Suppliers 440/4 €50,798 €113,029 +€62,232 +122.5%
Taxes, remuneration and social security 45 €1,652 €7,880 +€6,227 +376.8%
Taxes 450/3 €1,652 €7,880 +€6,227 +376.8%
Turnover 70 €549,181 €359,008 -€190,173 -34.6%
Goods, raw materials, services and sundry goods 60/61 €511,270 €535,789 +€24,518 +4.8%
Remuneration, social security and pensions 62 €11,089 €7,084 -€4,005 -36.1%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €3,551 €3,171 -€380 -10.7%
Other operating charges 640/8 €3,997 €2,354 -€1,642 -41.1%
Gross operating margin 9900 €37,911 -€176,780 -€214,691
Operating profit (loss) 9901 €19,275 -€189,389 -€208,664
Financial charges 65/66B €22 €5,133 +€5,112 +23621.3%
Recurring financial charges 65 €22 €5,133 +€5,112 +23621.3%
Profit (loss) for the period before taxes 9903 €19,253 -€194,522 -€213,775
Income taxes 67/77 €7,880 €7,880 = 0.0%
Profit (loss) for the period 9904 €11,373 -€202,402 -€213,775
Profit (loss) for the period to be appropriated 9905 €11,373 -€202,402 -€213,775

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 29 September 2026 via checked.be.