MORISPROJECT: 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.
MORISPROJECT
Largest movements
- Cash +€51,049
up €51,049 (+590%), from €8,650 to €59,699
mainly Net result for the year (+€26,090) and Receivables within one year (+€23,405)
- Receivables within one year -€23,405
down €23,405 (-38.0%), from €61,531 to €38,126
of which Trade receivables: -€18,114
- Tangible fixed assets +€6,988
up €6,988 (+114%), from €6,116 to €13,105
of which Plant, machinery and equipment: +€6,369
- Reserves +€26,090
up €26,090 (+99.9%), from €26,105 to €52,195
- Tax, wage and social debts +€8,590
up €8,590 (+595%), from €1,445 to €10,035
of which Taxes: +€7,763
- Other debts +€2,246
up €2,246 (+65.1%), from €3,448 to €5,694
- Trade debts -€2,134
down €2,134 (-18.1%), from €11,765 to €9,631
- Gross operating margin +€21,696
up €21,696 (+45.3%), from €47,917 to €69,613
- Taxes +€6,737
up €6,737 (+87.4%), from €7,712 to €14,449
- Staff costs +€5,986
up €5,986 (+37.3%), from €16,044 to €22,030
- Depreciation +€2,813
up €2,813 (+237%), from €1,188 to €4,001
- Other operating charges -€869
down €869 (-39.4%), from €2,207 to €1,338
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 | €80,408 | €115,375 | +€34,968 | +43.5% |
| Fixed assets | 21/28 | €6,766 | €13,755 | +€6,988 | +103% |
| Tangible fixed assets | 22/27 | €6,116 | €13,105 | +€6,988 | +114% |
| Plant, machinery and equipment | 23 | €4,202 | €10,570 | +€6,369 | +152% |
| Furniture and vehicles | 24 | €1,915 | €2,534 | +€620 | +32.4% |
| Financial fixed assets | 28 | €650 | €650 | = | 0.0% |
| Current assets | 29/58 | €73,641 | €101,621 | +€27,980 | +38.0% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €61,531 | €38,126 | -€23,405 | -38.0% |
| Trade receivables | 40 | €56,240 | €38,126 | -€18,114 | -32.2% |
| Other amounts receivable | 41 | €5,291 | €0 | -€5,291 | -100% |
| Cash at bank and in hand | 54/58 | €8,650 | €59,699 | +€51,049 | +590% |
| Deferred charges and accrued income | 490/1 | €3,460 | €3,795 | +€335 | +9.7% |
| Total equity and liabilities | 10/49 | €80,408 | €115,375 | +€34,968 | +43.5% |
| Equity | 10/15 | €63,305 | €89,395 | +€26,090 | +41.2% |
| Contributions | 10/11 | €37,200 | €37,200 | = | 0.0% |
| Reserves | 13 | €26,105 | €52,195 | +€26,090 | +99.9% |
| Distributable reserves | 133 | €26,105 | €52,195 | +€26,090 | +99.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €17,102 | €25,980 | +€8,878 | +51.9% |
| Amounts payable within one year | 42/48 | €16,657 | €25,360 | +€8,703 | +52.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €11,765 | €9,631 | -€2,134 | -18.1% |
| Suppliers | 440/4 | €11,765 | €9,631 | -€2,134 | -18.1% |
| Taxes, remuneration and social security | 45 | €1,445 | €10,035 | +€8,590 | +595% |
| Taxes | 450/3 | €0 | €7,763 | +€7,763 | |
| Remuneration and social security | 454/9 | €1,445 | €2,272 | +€827 | +57.3% |
| Other amounts payable | 47/48 | €3,448 | €5,694 | +€2,246 | +65.1% |
| Accrued charges and deferred income | 492/3 | €445 | €620 | +€175 | +39.3% |
| Remuneration, social security and pensions | 62 | €16,044 | €22,030 | +€5,986 | +37.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,188 | €4,001 | +€2,813 | +237% |
| Other operating charges | 640/8 | €2,207 | €1,338 | -€869 | -39.4% |
| Gross operating margin | 9900 | €47,917 | €69,613 | +€21,696 | +45.3% |
| Operating profit (loss) | 9901 | €28,478 | €42,244 | +€13,766 | +48.3% |
| Financial income | 75/76B | €311 | €369 | +€58 | +18.6% |
| Recurring financial income | 75 | €311 | €369 | +€58 | +18.6% |
| Financial charges | 65/66B | €2,194 | €2,075 | -€119 | -5.4% |
| Recurring financial charges | 65 | €2,194 | €2,075 | -€119 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €26,596 | €40,539 | +€13,943 | +52.4% |
| Income taxes | 67/77 | €7,712 | €14,449 | +€6,737 | +87.4% |
| Profit (loss) for the period | 9904 | €18,883 | €26,090 | +€7,207 | +38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,883 | €26,090 | +€7,207 | +38.2% |
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.