MORIS: 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
MORIS
NACE 46.349, Wholesale of beverages, general range
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€10,423
2024 · €23,351-€33,775
Equity
€77,340
2024 · €87,763-€10,423
Cash
€12,388
2024 · €1,842+€10,546
Balance sheet total
€275,232
2024 · €460,288-€185,055
Largest movements
Assets
- Receivables within one year -€195,601
down €195,601 (-43.3%), from €451,701 to €256,100
of which Trade receivables: -€188,028
- Cash +€10,546
up €10,546 (+572.4%), from €1,842 to €12,388
mainly Receivables within one year (+€195,601)
Equity and liabilities
- Other debts -€144,394
down €144,394 (-93.3%), from €154,800 to €10,406
- Trade debts -€21,304
down €21,304 (-10.2%), from €208,790 to €187,486
of which Suppliers: -€21,304
- Profit (loss) carried forward -€10,423
down €10,423, from €0 to -€10,423
- Tax, wage and social debts -€8,934
down €8,934 (-100.0%), from €8,934 to €0
of which Taxes: -€8,934
Income statement
- Gross operating margin -€42,369
down €42,369, from €32,484 to -€9,885
- Taxes -€8,501
down €8,501 (-100.0%), from €8,501 to €0
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.
Result 2024
€23,351
Gross operating margin
-€42,369
Other operating charges
+€136
Financial income
+€137
Financial charges
-€180
Taxes
+€8,501
Result 2025
-€10,423
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.
From operations
+€10,546
Investment
€0
Financing
€0
Cash 2024
€1,842
From operations (derived)
+€10,546
Net result for the year
-€10,423
Receivables within one year
+€195,601
Trade debts
-€21,304
Tax, wage and social debts
-€8,934
Other debts
-€144,394
Cash 2025
€12,388
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €460,288 | €275,232 | -€185,055 | -40.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €6,744 | €6,744 | = | 0.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Assets under construction and advance payments | 27 | €0 | €0 | = | |
| Financial fixed assets | 28 | €6,744 | €6,744 | = | 0.0% |
| Current assets | 29/58 | €453,544 | €268,488 | -€185,055 | -40.8% |
| Amounts receivable after more than one year | 29 | €0 | €0 | = | |
| Trade receivables | 290 | €0 | €0 | = | |
| Other amounts receivable | 291 | €0 | €0 | = | |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Stocks | 30/36 | €0 | €0 | = | |
| Contracts in progress | 37 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €451,701 | €256,100 | -€195,601 | -43.3% |
| Trade receivables | 40 | €433,937 | €245,909 | -€188,028 | -43.3% |
| Other amounts receivable | 41 | €17,764 | €10,191 | -€7,573 | -42.6% |
| Current investments | 50/53 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €1,842 | €12,388 | +€10,546 | +572.4% |
| Deferred charges and accrued income | 490/1 | €0 | €0 | = | |
| Total equity and liabilities | 10/49 | €460,288 | €275,232 | -€185,055 | -40.2% |
| Equity | 10/15 | €87,763 | €77,340 | -€10,423 | -11.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Revaluation surpluses | 12 | €0 | €0 | = | |
| Reserves | 13 | €85,263 | €85,263 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | €0 | = | |
| Reserves not available under the articles | 1311 | €0 | €0 | = | |
| Own shares acquired | 1312 | €0 | €0 | = | |
| Financial assistance | 1313 | €0 | €0 | = | |
| Other | 1319 | €0 | €0 | = | |
| Tax-exempt reserves | 132 | €0 | €0 | = | |
| Distributable reserves | 133 | €85,263 | €85,263 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€10,423 | -€10,423 | |
| Investment grants | 15 | €0 | €0 | = | |
| Advance to shareholders on the distribution of net assets | 19 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €0 | €0 | = | |
| Provisions for liabilities and charges | 160/5 | €0 | €0 | = | |
| Pensions and similar obligations | 160 | €0 | €0 | = | |
| Taxes | 161 | €0 | €0 | = | |
| Major repairs and maintenance | 162 | €0 | €0 | = | |
| Environmental obligations | 163 | €0 | €0 | = | |
| Other liabilities and charges | 164/5 | €0 | €0 | = | |
| Deferred taxes | 168 | €0 | €0 | = | |
| Amounts payable | 17/49 | €372,524 | €197,892 | -€174,632 | -46.9% |
| Amounts payable after more than one year | 17 | €0 | €0 | = | |
| Financial debts | 170/4 | €0 | €0 | = | |
| Trade debts | 175 | €0 | €0 | = | |
| Advances received on contracts in progress | 176 | €0 | €0 | = | |
| Other amounts payable | 178/9 | €0 | €0 | = | |
| Amounts payable within one year | 42/48 | €372,524 | €197,892 | -€174,632 | -46.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Financial debts | 43 | €0 | €0 | = | |
| Credit institutions | 430/8 | €0 | €0 | = | |
| Other loans | 439 | €0 | €0 | = | |
| Trade debts | 44 | €208,790 | €187,486 | -€21,304 | -10.2% |
| Suppliers | 440/4 | €208,790 | €187,486 | -€21,304 | -10.2% |
| Bills of exchange payable | 441 | €0 | €0 | = | |
| Advances received on contracts in progress | 46 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €8,934 | €0 | -€8,934 | -100.0% |
| Taxes | 450/3 | €8,934 | €0 | -€8,934 | -100.0% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €154,800 | €10,406 | -€144,394 | -93.3% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €0 | = | |
| Other operating charges | 640/8 | €589 | €452 | -€136 | -23.2% |
| Gross operating margin | 9900 | €32,484 | -€9,885 | -€42,369 | |
| Operating profit (loss) | 9901 | €31,895 | -€10,337 | -€42,232 | |
| Financial income | 75/76B | €3 | €139 | +€137 | +5465.6% |
| Recurring financial income | 75 | €3 | €139 | +€137 | +5465.6% |
| Financial charges | 65/66B | €46 | €225 | +€180 | +392.7% |
| Recurring financial charges | 65 | €46 | €225 | +€180 | +392.7% |
| Profit (loss) for the period before taxes | 9903 | €31,852 | -€10,423 | -€42,275 | |
| Income taxes | 67/77 | €8,501 | €0 | -€8,501 | -100.0% |
| Profit (loss) for the period | 9904 | €23,351 | -€10,423 | -€33,775 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,351 | -€10,423 | -€33,775 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.