Moriana: what changed
Two fiscal 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.
Moriana
Largest movements
- Cash +€1,102
up €1,102 (+7.7%), from €14,379 to €15,480
mainly Net result for the year (+€2,499) and Depreciation (+€1,050)
- Tangible fixed assets +€415
up €415 (+47.0%), from €883 to €1,298
of which Furniture and vehicles: +€415
- Profit (loss) carried forward +€2,499
up €2,499 (+8.5%), from -€29,559 to -€27,060
- Other debts -€889
down €889 (-2.8%), from €32,173 to €31,285
- Depreciation +€412
up €412 (+64.5%), from €638 to €1,050
- Gross operating margin -€307
down €307 (-10.2%), from -€3,002 to -€3,309
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 | €15,261 | €16,778 | +€1,516 | +9.9% |
| Fixed assets | 21/28 | €883 | €1,298 | +€415 | +47.0% |
| Tangible fixed assets | 22/27 | €883 | €1,298 | +€415 | +47.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €883 | €1,298 | +€415 | +47.0% |
| Current assets | 29/58 | €14,379 | €15,480 | +€1,102 | +7.7% |
| Cash at bank and in hand | 54/58 | €14,379 | €15,480 | +€1,102 | +7.7% |
| Total equity and liabilities | 10/49 | €15,261 | €16,778 | +€1,516 | +9.9% |
| Equity | 10/15 | -€17,159 | -€14,660 | +€2,499 | +14.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,559 | -€27,060 | +€2,499 | +8.5% |
| Amounts payable | 17/49 | €32,421 | €31,438 | -€983 | -3.0% |
| Amounts payable within one year | 42/48 | €32,321 | €31,438 | -€883 | -2.7% |
| Taxes, remuneration and social security | 45 | €147 | €153 | +€6 | +4.0% |
| Taxes | 450/3 | €147 | €153 | +€6 | +4.0% |
| Other amounts payable | 47/48 | €32,173 | €31,285 | -€889 | -2.8% |
| Accrued charges and deferred income | 492/3 | €100 | - | -€100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €638 | €1,050 | +€412 | +64.5% |
| Other operating charges | 640/8 | €736 | €758 | +€22 | +3.0% |
| Non-recurring operating charges | 66A | €1,106 | - | -€1,106 | |
| Gross operating margin | 9900 | -€3,002 | -€3,309 | -€307 | -10.2% |
| Operating profit (loss) | 9901 | -€5,483 | -€5,118 | +€365 | +6.7% |
| Financial income | 75/76B | €7,893 | €7,882 | -€11 | -0.1% |
| Recurring financial income | 75 | €7,893 | €7,882 | -€11 | -0.1% |
| Financial charges | 65/66B | €79 | €90 | +€12 | +14.6% |
| Recurring financial charges | 65 | €79 | €90 | +€12 | +14.6% |
| Profit (loss) for the period before taxes | 9903 | €2,332 | €2,674 | +€342 | +14.7% |
| Income taxes | 67/77 | €172 | €175 | +€3 | +1.5% |
| Profit (loss) for the period | 9904 | €2,159 | €2,499 | +€340 | +15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,159 | €2,499 | +€340 | +15.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.