MORIAU: 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.
What changed
MORIAU
NACE 59.203, Motion picture, video and television programme production, sound recording and music publishing activities
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€79,162
2023 · €62,931+€16,231
Equity
€399,886
2023 · €340,410+€59,475
Cash
€75,190
2023 · €63,163+€12,027
Balance sheet total
€557,392
2023 · €502,303+€55,089
Largest movements
Assets
- Current investments +€37,125
up €37,125 (+33.1%), from €112,316 to €149,441
- Cash +€12,027
up €12,027 (+19.0%), from €63,163 to €75,190
mainly Net result for the year (+€79,162) and Depreciation (+€19,521)
Equity and liabilities
- Reserves +€59,475
up €59,475 (+18.1%), from €328,010 to €387,486
of which Distributable reserves: +€61,469
- Debts after one year -€10,972
down €10,972 (-9.0%), from €122,275 to €111,303
- Tax, wage and social debts +€5,608
up €5,608 (+92.5%), from €6,065 to €11,673
Income statement
- Financial income +€13,759
up €13,759 (+82.5%), from €16,679 to €30,438
- Gross operating margin +€6,521
up €6,521 (+6.8%), from €96,528 to €103,049
- Taxes +€2,371
up €2,371 (+8.5%), from €27,930 to €30,301
- Depreciation +€1,552
up €1,552 (+8.6%), from €17,969 to €19,521
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.
Result 2023
€62,931
Gross operating margin
+€6,521
Depreciation
-€1,552
Other operating charges
-€192
Financial income
+€13,759
Financial charges
+€66
Taxes
-€2,371
Result 2024
€79,162
Cash bridge derived
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.
From operations
+€104,296
Investment
-€60,939
Financing
-€31,330
Cash 2023
€63,163
From operations (derived)
+€104,296
Net result for the year
+€79,162
Depreciation
+€19,521
Stocks and contracts
-€539
Receivables within one year
+€604
Deferred charges and accrued income
-€1,710
Provisions
-€837
Trade debts
+€966
Tax, wage and social debts
+€5,608
Smaller working-capital items
-€146
Other debts
+€1,666
Investment (derived)
-€60,939
Investment in fixed assets (net)
-€23,814
Current investments
-€37,125
Financing
-€31,330
Debts after one year
-€10,972
Current portion of long-term debt
+€146
Short-term financial debts
-€818
Contributions, distributions and other
-€19,687
Cash 2024
€75,190
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €502,303 | €557,392 | +€55,089 | +11.0% |
| Fixed assets | 21/28 | €295,692 | €299,984 | +€4,292 | +1.5% |
| Tangible fixed assets | 22/27 | €162,892 | €167,384 | +€4,492 | +2.8% |
| Land and buildings | 22 | €153,358 | €143,778 | -€9,579 | -6.2% |
| Plant, machinery and equipment | 23 | €7,866 | €9,821 | +€1,955 | +24.9% |
| Furniture and vehicles | 24 | €1,668 | €13,785 | +€12,117 | +726.3% |
| Financial fixed assets | 28 | €132,800 | €132,600 | -€200 | -0.2% |
| Current assets | 29/58 | €206,612 | €257,408 | +€50,797 | +24.6% |
| Stocks and contracts in progress | 3 | €1,915 | €2,454 | +€539 | +28.1% |
| Stocks | 30/36 | €1,915 | €2,454 | +€539 | +28.1% |
| Amounts receivable within one year | 40/41 | €27,244 | €26,640 | -€604 | -2.2% |
| Trade receivables | 40 | €405 | €0 | -€405 | -100.0% |
| Other amounts receivable | 41 | €26,840 | €26,640 | -€200 | -0.7% |
| Current investments | 50/53 | €112,316 | €149,441 | +€37,125 | +33.1% |
| Cash at bank and in hand | 54/58 | €63,163 | €75,190 | +€12,027 | +19.0% |
| Deferred charges and accrued income | 490/1 | €1,973 | €3,683 | +€1,710 | +86.7% |
| Total equity and liabilities | 10/49 | €502,303 | €557,392 | +€55,089 | +11.0% |
| Equity | 10/15 | €340,410 | €399,886 | +€59,475 | +17.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €328,010 | €387,486 | +€59,475 | +18.1% |
| Tax-exempt reserves | 132 | €39,875 | €37,881 | -€1,994 | -5.0% |
| Distributable reserves | 133 | €288,135 | €349,605 | +€61,469 | +21.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €16,749 | €15,912 | -€837 | -5.0% |
| Deferred taxes | 168 | €16,749 | €15,912 | -€837 | -5.0% |
| Amounts payable | 17/49 | €145,144 | €141,595 | -€3,549 | -2.4% |
| Amounts payable after more than one year | 17 | €122,275 | €111,303 | -€10,972 | -9.0% |
| Financial debts | 170/4 | €122,275 | €111,303 | -€10,972 | -9.0% |
| Amounts payable within one year | 42/48 | €22,725 | €30,100 | +€7,375 | +32.5% |
| Current portion of amounts payable after more than one year | 42 | €11,734 | €11,880 | +€146 | +1.2% |
| Financial debts | 43 | €1,145 | €327 | -€818 | -71.4% |
| Other loans | 439 | €1,145 | €327 | -€818 | -71.4% |
| Trade debts | 44 | €1,076 | €2,042 | +€966 | +89.7% |
| Suppliers | 440/4 | €1,076 | €2,042 | +€966 | +89.7% |
| Advances received on contracts in progress | 46 | €2,706 | €2,512 | -€194 | -7.2% |
| Taxes, remuneration and social security | 45 | €6,065 | €11,673 | +€5,608 | +92.5% |
| Taxes | 450/3 | €6,065 | €11,673 | +€5,608 | +92.5% |
| Other amounts payable | 47/48 | €0 | €1,666 | +€1,666 | |
| Accrued charges and deferred income | 492/3 | €143 | €191 | +€48 | +33.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,969 | €19,521 | +€1,552 | +8.6% |
| Other operating charges | 640/8 | €2,989 | €3,181 | +€192 | +6.4% |
| Gross operating margin | 9900 | €96,528 | €103,049 | +€6,521 | +6.8% |
| Operating profit (loss) | 9901 | €75,570 | €80,347 | +€4,776 | +6.3% |
| Financial income | 75/76B | €16,679 | €30,438 | +€13,759 | +82.5% |
| Recurring financial income | 75 | €16,679 | €30,438 | +€13,759 | +82.5% |
| Financial charges | 65/66B | €2,226 | €2,159 | -€66 | -3.0% |
| Recurring financial charges | 65 | €2,226 | €2,159 | -€66 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €90,024 | €108,626 | +€18,602 | +20.7% |
| Transfer from deferred taxes | 780 | €837 | €837 | = | 0.0% |
| Income taxes | 67/77 | €27,930 | €30,301 | +€2,371 | +8.5% |
| Profit (loss) for the period | 9904 | €62,931 | €79,162 | +€16,231 | +25.8% |
| Transfer from tax-exempt reserves | 789 | €1,994 | €1,994 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €64,925 | €81,156 | +€16,231 | +25.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.