MORIMONT MANAGEMENT: 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.
MORIMONT MANAGEMENT
Largest movements
- Tangible fixed assets -€28,038
down €28,038 (-4.3%), from €658,274 to €630,236
of which Land and buildings: -€27,839
- Cash +€13,566
up €13,566 (+11.1%), from €122,701 to €136,267
mainly Other debts (+€110,000) and Depreciation (+€29,212)
- Other debts +€110,000
new in 2025: €110,000
- Profit (loss) carried forward -€88,231
down €88,231 (-55.1%), from €160,237 to €72,005
- Debts after one year -€38,060
down €38,060 (-5.5%), from €692,858 to €654,798
- Financial income -€71,721
down €71,721 (-100.0%), from €71,721 to €0
of which Financial income: -€65,000
- Gross operating margin +€9,957
up €9,957 (+15.5%), from €64,376 to €74,332
- Taxes +€5,448
up €5,448 (+2,508%), from €217 to €5,665
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 | €918,198 | €906,298 | -€11,900 | -1.3% |
| Fixed assets | 21/28 | €765,113 | €737,075 | -€28,038 | -3.7% |
| Tangible fixed assets | 22/27 | €658,274 | €630,236 | -€28,038 | -4.3% |
| Land and buildings | 22 | €657,381 | €629,543 | -€27,839 | -4.2% |
| Plant, machinery and equipment | 23 | €628 | €301 | -€328 | -52.1% |
| Furniture and vehicles | 24 | €264 | €392 | +€128 | +48.5% |
| Financial fixed assets | 28 | €106,840 | €106,840 | = | 0.0% |
| Current assets | 29/58 | €153,085 | €169,223 | +€16,138 | +10.5% |
| Amounts receivable within one year | 40/41 | €28,879 | €31,366 | +€2,486 | +8.6% |
| Trade receivables | 40 | €19,096 | €18,992 | -€105 | -0.5% |
| Other amounts receivable | 41 | €9,783 | €12,374 | +€2,591 | +26.5% |
| Cash at bank and in hand | 54/58 | €122,701 | €136,267 | +€13,566 | +11.1% |
| Deferred charges and accrued income | 490/1 | €1,504 | €1,590 | +€86 | +5.7% |
| Total equity and liabilities | 10/49 | €918,198 | €906,298 | -€11,900 | -1.3% |
| Equity | 10/15 | €186,985 | €98,753 | -€88,231 | -47.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €1,748 | €1,748 | = | 0.0% |
| Distributable reserves | 133 | €1,748 | €1,748 | = | 0.0% |
| Profit (loss) carried forward | 14 | €160,237 | €72,005 | -€88,231 | -55.1% |
| Amounts payable | 17/49 | €731,213 | €807,545 | +€76,332 | +10.4% |
| Amounts payable after more than one year | 17 | €692,858 | €654,798 | -€38,060 | -5.5% |
| Financial debts | 170/4 | €692,858 | €654,798 | -€38,060 | -5.5% |
| Amounts payable within one year | 42/48 | €38,355 | €152,746 | +€114,391 | +298% |
| Current portion of amounts payable after more than one year | 42 | €37,367 | €39,270 | +€1,903 | +5.1% |
| Trade debts | 44 | €96 | €413 | +€317 | +330% |
| Suppliers | 440/4 | €96 | €413 | +€317 | +330% |
| Taxes, remuneration and social security | 45 | €892 | €3,063 | +€2,171 | +243% |
| Taxes | 450/3 | €512 | €3,063 | +€2,551 | +498% |
| Remuneration and social security | 454/9 | €380 | €0 | -€380 | -100% |
| Other amounts payable | 47/48 | - | €110,000 | +€110,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,887 | €29,212 | +€326 | +1.1% |
| Other operating charges | 640/8 | €6,345 | €6,284 | -€61 | -1.0% |
| Gross operating margin | 9900 | €64,376 | €74,332 | +€9,957 | +15.5% |
| Operating profit (loss) | 9901 | €29,144 | €38,836 | +€9,692 | +33.3% |
| Financial income | 75/76B | €71,721 | €0 | -€71,721 | -100.0% |
| Recurring financial income | 75 | €65,000 | €0 | -€65,000 | -100.0% |
| Non-recurring financial income | 76B | €6,721 | - | -€6,721 | |
| Financial charges | 65/66B | €11,433 | €11,402 | -€31 | -0.3% |
| Recurring financial charges | 65 | €11,433 | €11,402 | -€31 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €89,431 | €27,434 | -€61,997 | -69.3% |
| Income taxes | 67/77 | €217 | €5,665 | +€5,448 | +2,508% |
| Profit (loss) for the period | 9904 | €89,214 | €21,769 | -€67,445 | -75.6% |
| Profit (loss) for the period to be appropriated | 9905 | €89,214 | €21,769 | -€67,445 | -75.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.