MORIAS INTERIEUR: 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.
MORIAS INTERIEUR
Largest movements
- Receivables within one year -€24,118
down €24,118 (-73.9%), from €32,649 to €8,531
of which Trade receivables: -€23,795
- Cash +€16,601
up €16,601 (+27.9%), from €59,545 to €76,146
mainly Net result for the year (+€29,425) and Receivables within one year (+€24,118)
- Stocks and contracts -€14,946
down €14,946 (-92.4%), from €16,175 to €1,229
- Tangible fixed assets -€9,376
down €9,376 (-13.5%), from €69,475 to €60,098
of which Furniture and vehicles: -€10,608
- Contributions -€30,885
down €30,885 (-29.4%), from €105,000 to €74,115
- Reserves +€29,573
up €29,573 (+218%), from €13,573 to €43,146
of which Distributable reserves: +€29,573
- Tax, wage and social debts -€18,396
down €18,396 (-75.6%), from €24,327 to €5,932
- Debts after one year -€7,140
down €7,140 (-33.8%), from €21,118 to €13,979
- Trade debts -€6,293
down €6,293 (-81.5%), from €7,717 to €1,425
- Gross operating margin +€21,858
up €21,858 (+61.7%), from €35,448 to €57,306
- Taxes +€9,388
up €9,388 (+332%), from €2,826 to €12,213
- Write-downs -€8,386
no longer reported in 2025 (was €8,386)
- Financial income +€670
up €670 (+89.2%), from €751 to €1,421
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 | €179,218 | €146,024 | -€33,194 | -18.5% |
| Fixed assets | 21/28 | €69,475 | €60,098 | -€9,376 | -13.5% |
| Tangible fixed assets | 22/27 | €69,475 | €60,098 | -€9,376 | -13.5% |
| Land and buildings | 22 | €12,605 | €12,375 | -€230 | -1.8% |
| Plant, machinery and equipment | 23 | €15,968 | €17,430 | +€1,462 | +9.2% |
| Furniture and vehicles | 24 | €40,902 | €30,294 | -€10,608 | -25.9% |
| Current assets | 29/58 | €109,743 | €85,926 | -€23,818 | -21.7% |
| Stocks and contracts in progress | 3 | €16,175 | €1,229 | -€14,946 | -92.4% |
| Stocks | 30/36 | €16,175 | €1,229 | -€14,946 | -92.4% |
| Amounts receivable within one year | 40/41 | €32,649 | €8,531 | -€24,118 | -73.9% |
| Trade receivables | 40 | €25,138 | €1,343 | -€23,795 | -94.7% |
| Other amounts receivable | 41 | €7,511 | €7,188 | -€323 | -4.3% |
| Cash at bank and in hand | 54/58 | €59,545 | €76,146 | +€16,601 | +27.9% |
| Deferred charges and accrued income | 490/1 | €1,374 | €20 | -€1,354 | -98.5% |
| Total equity and liabilities | 10/49 | €179,218 | €146,024 | -€33,194 | -18.5% |
| Equity | 10/15 | €118,573 | €117,261 | -€1,312 | -1.1% |
| Contributions | 10/11 | €105,000 | €74,115 | -€30,885 | -29.4% |
| Reserves | 13 | €13,573 | €43,146 | +€29,573 | +218% |
| Tax-exempt reserves | 132 | €480 | €480 | = | 0.0% |
| Distributable reserves | 133 | €13,092 | €42,666 | +€29,573 | +226% |
| Amounts payable | 17/49 | €60,645 | €28,763 | -€31,883 | -52.6% |
| Amounts payable after more than one year | 17 | €21,118 | €13,979 | -€7,140 | -33.8% |
| Financial debts | 170/4 | €21,118 | €13,979 | -€7,140 | -33.8% |
| Amounts payable within one year | 42/48 | €39,527 | €14,784 | -€24,743 | -62.6% |
| Current portion of amounts payable after more than one year | 42 | €6,817 | €7,140 | +€323 | +4.7% |
| Trade debts | 44 | €7,717 | €1,425 | -€6,293 | -81.5% |
| Suppliers | 440/4 | €7,717 | €1,425 | -€6,293 | -81.5% |
| Taxes, remuneration and social security | 45 | €24,327 | €5,932 | -€18,396 | -75.6% |
| Taxes | 450/3 | €24,327 | €5,932 | -€18,396 | -75.6% |
| Other amounts payable | 47/48 | €665 | €288 | -€377 | -56.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,586 | €15,051 | +€465 | +3.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,386 | - | -€8,386 | |
| Other operating charges | 640/8 | €602 | €462 | -€141 | -23.4% |
| Gross operating margin | 9900 | €35,448 | €57,306 | +€21,858 | +61.7% |
| Operating profit (loss) | 9901 | €11,874 | €41,793 | +€29,919 | +252% |
| Financial income | 75/76B | €751 | €1,421 | +€670 | +89.2% |
| Recurring financial income | 75 | €751 | €1,421 | +€670 | +89.2% |
| Financial charges | 65/66B | €1,862 | €1,576 | -€286 | -15.4% |
| Recurring financial charges | 65 | €1,862 | €1,576 | -€286 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €10,763 | €41,638 | +€30,875 | +287% |
| Income taxes | 67/77 | €2,826 | €12,213 | +€9,388 | +332% |
| Profit (loss) for the period | 9904 | €7,937 | €29,425 | +€21,488 | +271% |
| Profit (loss) for the period to be appropriated | 9905 | €7,937 | €29,425 | +€21,488 | +271% |
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.