MOREAU-MOREAU: 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.
What changed
MOREAU-MOREAU
NACE 43.310, Plastering work
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€14,235
2024 · --€14,235
Equity
-€35,495
2024 · €1-€35,496
Cash
-
2024 · €1-€1
Balance sheet total
€52,511
2024 · €1+€52,510
Largest movements
Assets
- Intangible fixed assets +€52,196
new in 2025: €52,196
Equity and liabilities
- Other debts +€88,006
new in 2025: €88,006
- Profit (loss) carried forward -€49,755
new in 2025: -€49,755
- Contributions +€14,259
up €14,259 (+1,425,900%), from €1 to €14,260
Income statement
- Depreciation +€14,235
new in 2025: €14,235
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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.
From operations
+€87,691
Investment
-€66,432
Financing
-€21,261
Cash 2024
€1
From operations (derived)
+€87,691
Net result for the year
-€14,235
Depreciation
+€14,235
Receivables within one year
-€315
Other debts
+€88,006
Investment (derived)
-€66,432
Investment in fixed assets (net)
-€66,432
Financing
-€21,261
Contributions, distributions and other
-€21,261
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1 | €52,511 | +€52,510 | +5,251,037% |
| Fixed assets | 21/28 | - | €52,196 | +€52,196 | |
| Intangible fixed assets | 21 | - | €52,196 | +€52,196 | |
| Current assets | 29/58 | €1 | €315 | +€314 | +31,400% |
| Amounts receivable within one year | 40/41 | - | €315 | +€315 | |
| Other amounts receivable | 41 | - | €315 | +€315 | |
| Cash at bank and in hand | 54/58 | €1 | - | -€1 | |
| Total equity and liabilities | 10/49 | €1 | €52,511 | +€52,510 | +5,251,037% |
| Equity | 10/15 | €1 | -€35,495 | -€35,496 | |
| Contributions | 10/11 | €1 | €14,260 | +€14,259 | +1,425,900% |
| Capital | 10 | €1 | €14,260 | +€14,259 | +1,425,900% |
| Issued capital | 100 | €1 | €14,260 | +€14,259 | +1,425,900% |
| Profit (loss) carried forward | 14 | - | -€49,755 | -€49,755 | |
| Amounts payable | 17/49 | - | €88,006 | +€88,006 | |
| Amounts payable within one year | 42/48 | - | €88,006 | +€88,006 | |
| Other amounts payable | 47/48 | - | €88,006 | +€88,006 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €14,235 | +€14,235 | |
| Operating profit (loss) | 9901 | - | -€14,235 | -€14,235 | |
| Profit (loss) for the period before taxes | 9903 | - | -€14,235 | -€14,235 | |
| Profit (loss) for the period | 9904 | - | -€14,235 | -€14,235 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€14,235 | -€14,235 |
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 31 October 2026 via checked.be.