MORETTO.P.: 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.
MORETTO.P.
Largest movements
- Tangible fixed assets +€28,989
up €28,989 (+2,456%), from €1,180 to €30,169
of which Other tangible fixed assets: +€29,648
- Cash +€7,204
up €7,204 (+2,529%), from €285 to €7,489
mainly Net result for the year (+€44,898) and Receivables within one year (+€2,092)
- Deferred charges and accrued income +€3,552
up €3,552 (+266%), from €1,337 to €4,890
- Receivables within one year -€2,092
no longer reported in 2024 (was €2,092)
- Profit (loss) carried forward +€44,898
up €44,898 (+69.8%), from -€64,317 to -€19,419
- Trade debts -€7,034
down €7,034 (-18.1%), from €38,785 to €31,751
- Turnover +€173,656
new in 2024: €173,656
- Gross operating margin +€33,775
up €33,775 (+60.8%), from €55,512 to €89,287
- Purchases and services +€17,947
up €17,947 (+27.0%), from €66,421 to €84,368
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,895 | €42,548 | +€37,653 | +769% |
| Fixed assets | 21/28 | €1,180 | €30,169 | +€28,989 | +2,456% |
| Tangible fixed assets | 22/27 | €1,180 | €30,169 | +€28,989 | +2,456% |
| Furniture and vehicles | 24 | €1,180 | €522 | -€659 | -55.8% |
| Other tangible fixed assets | 26 | - | €29,648 | +€29,648 | |
| Current assets | 29/58 | €3,714 | €12,378 | +€8,664 | +233% |
| Amounts receivable within one year | 40/41 | €2,092 | - | -€2,092 | |
| Trade receivables | 40 | €2,092 | - | -€2,092 | |
| Cash at bank and in hand | 54/58 | €285 | €7,489 | +€7,204 | +2,529% |
| Deferred charges and accrued income | 490/1 | €1,337 | €4,890 | +€3,552 | +266% |
| Total equity and liabilities | 10/49 | €4,895 | €42,548 | +€37,653 | +769% |
| Equity | 10/15 | -€45,679 | -€781 | +€44,898 | +98.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €38 | €38 | = | 0.0% |
| Non-distributable reserves | 130/1 | €38 | €38 | = | 0.0% |
| Reserves not available under the articles | 1311 | €38 | €38 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,317 | -€19,419 | +€44,898 | +69.8% |
| Amounts payable | 17/49 | €50,573 | €43,329 | -€7,245 | -14.3% |
| Amounts payable within one year | 42/48 | €50,573 | €43,329 | -€7,245 | -14.3% |
| Trade debts | 44 | €38,785 | €31,751 | -€7,034 | -18.1% |
| Suppliers | 440/4 | €38,785 | €31,751 | -€7,034 | -18.1% |
| Other amounts payable | 47/48 | €11,788 | €11,578 | -€211 | -1.8% |
| Turnover | 70 | - | €173,656 | +€173,656 | |
| Goods, raw materials, services and sundry goods | 60/61 | €66,421 | €84,368 | +€17,947 | +27.0% |
| Remuneration, social security and pensions | 62 | €1,189 | - | -€1,189 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €659 | €1,623 | +€964 | +146% |
| Other operating charges | 640/8 | €40,493 | €39,764 | -€729 | -1.8% |
| Gross operating margin | 9900 | €55,512 | €89,287 | +€33,775 | +60.8% |
| Operating profit (loss) | 9901 | €13,171 | €47,900 | +€34,729 | +264% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,790 | €3,003 | +€1,213 | +67.8% |
| Recurring financial charges | 65 | €1,790 | €3,003 | +€1,213 | +67.8% |
| Profit (loss) for the period before taxes | 9903 | €11,381 | €44,898 | +€33,516 | +294% |
| Profit (loss) for the period | 9904 | €11,381 | €44,898 | +€33,516 | +294% |
| Profit (loss) for the period to be appropriated | 9905 | €11,381 | €44,898 | +€33,516 | +294% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.