MORETUS 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.
MORETUS CONSULTANCY
Largest movements
- Cash -€505,684
down €505,684 (-73.5%), from €688,379 to €182,695
mainly Debts after one year (-€553,133) and Receivables within one year (-€36,300)
- Receivables within one year +€36,300
up €36,300 (+100%), from €36,300 to €72,600
of which Trade receivables: +€36,300
- Debts after one year -€553,133
down €553,133 (-28.6%), from €1.9m to €1.4m
- Reserves +€52,933
up €52,933 (+9.2%), from €575,378 to €628,311
- Accrued charges and deferred income +€30,000
new in 2025: €30,000
- Financial income -€203,000
down €203,000 (-97.1%), from €209,000 to €6,000
- Financial charges -€18,333
down €18,333 (-28.1%), from €65,350 to €47,017
- Gross operating margin -€5,162
down €5,162 (-4.4%), from €117,844 to €112,682
- Taxes +€2,540
up €2,540 (+16.8%), from €15,104 to €17,644
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 | €2,533,679 | €2,070,295 | -€463,384 | -18.3% |
| Fixed assets | 21/28 | €1,600,000 | €1,600,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,600,000 | €1,600,000 | = | 0.0% |
| Current assets | 29/58 | €933,679 | €470,295 | -€463,384 | -49.6% |
| Amounts receivable after more than one year | 29 | €200,000 | €200,000 | = | 0.0% |
| Other amounts receivable | 291 | €200,000 | €200,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €36,300 | €72,600 | +€36,300 | +100% |
| Trade receivables | 40 | €36,300 | €72,600 | +€36,300 | +100% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €688,379 | €182,695 | -€505,684 | -73.5% |
| Deferred charges and accrued income | 490/1 | €9,000 | €15,000 | +€6,000 | +66.7% |
| Total equity and liabilities | 10/49 | €2,533,679 | €2,070,295 | -€463,384 | -18.3% |
| Equity | 10/15 | €593,978 | €646,911 | +€52,933 | +8.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €575,378 | €628,311 | +€52,933 | +9.2% |
| Distributable reserves | 133 | €575,378 | €628,311 | +€52,933 | +9.2% |
| Amounts payable | 17/49 | €1,939,701 | €1,423,384 | -€516,317 | -26.6% |
| Amounts payable after more than one year | 17 | €1,931,230 | €1,378,097 | -€553,133 | -28.6% |
| Financial debts | 170/4 | €1,931,230 | €1,378,097 | -€553,133 | -28.6% |
| Amounts payable within one year | 42/48 | €8,471 | €15,287 | +€6,816 | +80.5% |
| Trade debts | 44 | €111 | €178 | +€68 | +60.9% |
| Suppliers | 440/4 | €111 | €178 | +€68 | +60.9% |
| Taxes, remuneration and social security | 45 | €8,360 | €15,108 | +€6,749 | +80.7% |
| Taxes | 450/3 | €8,360 | €15,108 | +€6,749 | +80.7% |
| Accrued charges and deferred income | 492/3 | - | €30,000 | +€30,000 | |
| Other operating charges | 640/8 | €1,078 | €1,088 | +€9 | +0.9% |
| Gross operating margin | 9900 | €117,844 | €112,682 | -€5,162 | -4.4% |
| Operating profit (loss) | 9901 | €116,766 | €111,594 | -€5,172 | -4.4% |
| Financial income | 75/76B | €209,000 | €6,000 | -€203,000 | -97.1% |
| Recurring financial income | 75 | €209,000 | €6,000 | -€203,000 | -97.1% |
| Financial charges | 65/66B | €65,350 | €47,017 | -€18,333 | -28.1% |
| Recurring financial charges | 65 | €65,350 | €47,017 | -€18,333 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | €260,416 | €70,577 | -€189,838 | -72.9% |
| Income taxes | 67/77 | €15,104 | €17,644 | +€2,540 | +16.8% |
| Profit (loss) for the period | 9904 | €245,312 | €52,933 | -€192,379 | -78.4% |
| Profit (loss) for the period to be appropriated | 9905 | €245,312 | €52,933 | -€192,379 | -78.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.