Morais Vania: 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.
Morais Vania
Largest movements
- Cash +€8,338
up €8,338 (+25.1%), from €33,218 to €41,556
mainly Net result for the year (+€10,734) and Receivables within one year (+€4,618)
- Receivables within one year -€4,618
down €4,618 (-28.5%), from €16,216 to €11,598
- Tangible fixed assets +€1,525
up €1,525 (+26.1%), from €5,835 to €7,360
of which Plant, machinery and equipment: +€1,345
- Reserves +€10,734
up €10,734 (+37.2%), from €28,881 to €39,615
- Tax, wage and social debts -€5,061
down €5,061 (-82.5%), from €6,134 to €1,073
- Gross operating margin -€16,213
down €16,213 (-53.3%), from €30,397 to €14,184
- Taxes -€10,183
down €10,183 (-95.8%), from €10,634 to €452
- Depreciation -€882
down €882 (-33.7%), from €2,614 to €1,732
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.
Derived cash bridge
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 | €55,521 | €60,766 | +€5,245 | +9.4% |
| Fixed assets | 21/28 | €6,087 | €7,612 | +€1,525 | +25.0% |
| Tangible fixed assets | 22/27 | €5,835 | €7,360 | +€1,525 | +26.1% |
| Plant, machinery and equipment | 23 | €1,015 | €2,360 | +€1,345 | +133% |
| Furniture and vehicles | 24 | €4,820 | €4,999 | +€179 | +3.7% |
| Financial fixed assets | 28 | €252 | €252 | = | 0.0% |
| Current assets | 29/58 | €49,434 | €53,154 | +€3,720 | +7.5% |
| Amounts receivable within one year | 40/41 | €16,216 | €11,598 | -€4,618 | -28.5% |
| Other amounts receivable | 41 | €16,216 | €11,598 | -€4,618 | -28.5% |
| Cash at bank and in hand | 54/58 | €33,218 | €41,556 | +€8,338 | +25.1% |
| Total equity and liabilities | 10/49 | €55,521 | €60,766 | +€5,245 | +9.4% |
| Equity | 10/15 | €48,204 | €58,937 | +€10,734 | +22.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €28,881 | €39,615 | +€10,734 | +37.2% |
| Distributable reserves | 133 | €28,881 | €39,615 | +€10,734 | +37.2% |
| Profit (loss) carried forward | 14 | €14,323 | €14,323 | = | 0.0% |
| Amounts payable | 17/49 | €7,317 | €1,828 | -€5,489 | -75.0% |
| Amounts payable after more than one year | 17 | - | €27 | +€27 | |
| Financial debts | 170/4 | - | €27 | +€27 | |
| Amounts payable within one year | 42/48 | €7,317 | €1,801 | -€5,516 | -75.4% |
| Trade debts | 44 | €1,183 | €728 | -€455 | -38.5% |
| Suppliers | 440/4 | €1,183 | €728 | -€455 | -38.5% |
| Taxes, remuneration and social security | 45 | €6,134 | €1,073 | -€5,061 | -82.5% |
| Taxes | 450/3 | €6,134 | €1,073 | -€5,061 | -82.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,614 | €1,732 | -€882 | -33.7% |
| Other operating charges | 640/8 | €1,140 | €1,117 | -€23 | -2.0% |
| Gross operating margin | 9900 | €30,397 | €14,184 | -€16,213 | -53.3% |
| Operating profit (loss) | 9901 | €26,644 | €11,336 | -€15,308 | -57.5% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €137 | €150 | +€13 | +9.6% |
| Recurring financial charges | 65 | €137 | €150 | +€13 | +9.6% |
| Profit (loss) for the period before taxes | 9903 | €26,511 | €11,186 | -€15,326 | -57.8% |
| Income taxes | 67/77 | €10,634 | €452 | -€10,183 | -95.8% |
| Profit (loss) for the period | 9904 | €15,877 | €10,734 | -€5,143 | -32.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,877 | €10,734 | -€5,143 | -32.4% |
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 22 October 2026 via checked.be.