MORABEZA CONSULTANCY: 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.
MORABEZA CONSULTANCY
Largest movements
- Financial fixed assets +€9,600
new in 2025: €9,600
- Tangible fixed assets -€2,064
down €2,064 (-72.5%), from €2,846 to €782
of which Furniture and vehicles: -€1,536
- Receivables within one year -€1,815
down €1,815 (-16.7%), from €10,890 to €9,075
- Tax, wage and social debts +€2,959
up €2,959 (+110.9%), from €2,669 to €5,628
of which Taxes: +€2,032
- Profit (loss) carried forward +€1,456
up €1,456 (+26.1%), from -€5,579 to -€4,123
- Trade debts +€1,257
up €1,257 (+122.6%), from €1,025 to €2,282
- Gross operating margin +€7,818
up €7,818 (+617.9%), from €1,265 to €9,083
- Taxes +€2,347
up €2,347 (+358.5%), from €655 to €3,002
- Depreciation -€1,814
down €1,814 (-37.8%), from €4,803 to €2,989
- Other operating charges +€255
up €255 (+19.3%), from €1,321 to €1,576
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 | €110,876 | €116,498 | +€5,623 | +5.1% |
| Fixed assets | 21/28 | €2,846 | €10,382 | +€7,536 | +264.8% |
| Tangible fixed assets | 22/27 | €2,846 | €782 | -€2,064 | -72.5% |
| Plant, machinery and equipment | 23 | €1,310 | €782 | -€528 | -40.3% |
| Furniture and vehicles | 24 | €1,536 | - | -€1,536 | |
| Financial fixed assets | 28 | - | €9,600 | +€9,600 | |
| Current assets | 29/58 | €108,030 | €106,116 | -€1,913 | -1.8% |
| Amounts receivable within one year | 40/41 | €10,890 | €9,075 | -€1,815 | -16.7% |
| Trade receivables | 40 | €10,890 | €9,075 | -€1,815 | -16.7% |
| Cash at bank and in hand | 54/58 | €96,203 | €96,105 | -€98 | -0.1% |
| Deferred charges and accrued income | 490/1 | €936 | €936 | = | 0.0% |
| Total equity and liabilities | 10/49 | €110,876 | €116,498 | +€5,623 | +5.1% |
| Equity | 10/15 | €106,274 | €107,731 | +€1,456 | +1.4% |
| Reserves | 13 | €111,853 | €111,853 | = | 0.0% |
| Distributable reserves | 133 | €111,853 | €111,853 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,579 | -€4,123 | +€1,456 | +26.1% |
| Amounts payable | 17/49 | €4,602 | €8,768 | +€4,166 | +90.5% |
| Amounts payable within one year | 42/48 | €4,602 | €8,768 | +€4,166 | +90.5% |
| Trade debts | 44 | €1,025 | €2,282 | +€1,257 | +122.6% |
| Suppliers | 440/4 | €1,025 | €2,282 | +€1,257 | +122.6% |
| Taxes, remuneration and social security | 45 | €2,669 | €5,628 | +€2,959 | +110.9% |
| Taxes | 450/3 | €2,669 | €4,701 | +€2,032 | +76.1% |
| Remuneration and social security | 454/9 | - | €927 | +€927 | |
| Other amounts payable | 47/48 | €908 | €857 | -€50 | -5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,803 | €2,989 | -€1,814 | -37.8% |
| Other operating charges | 640/8 | €1,321 | €1,576 | +€255 | +19.3% |
| Gross operating margin | 9900 | €1,265 | €9,083 | +€7,818 | +617.9% |
| Operating profit (loss) | 9901 | -€4,859 | €4,518 | +€9,378 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €66 | €60 | -€6 | -8.7% |
| Recurring financial charges | 65 | €66 | €60 | -€6 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,924 | €4,458 | +€9,382 | |
| Income taxes | 67/77 | €655 | €3,002 | +€2,347 | +358.5% |
| Profit (loss) for the period | 9904 | -€5,579 | €1,456 | +€7,035 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,579 | €1,456 | +€7,035 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.