MORPHA MINERA: 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.
MORPHA MINERA
Largest movements
- Tangible fixed assets +€16,994
up €16,994 (+2592.5%), from €656 to €17,649
- Receivables within one year +€8,400
up €8,400 (+656.4%), from €1,280 to €9,680
- Cash -€7,011
down €7,011 (-93.1%), from €7,532 to €521
mainly Investment in fixed assets (net) (-€18,500) and Receivables within one year (-€8,400)
- Deferred charges and accrued income +€1,072
new in 2024: €1,072
- Profit (loss) carried forward +€16,127
up €16,127 (+74.1%), from -€21,764 to -€5,636
- Other debts +€2,176
up €2,176 (+82.3%), from €2,645 to €4,821
- Tax, wage and social debts -€1,194
down €1,194 (-49.7%), from €2,401 to €1,207
- Trade debts +€1,184
up €1,184 (+108.6%), from €1,090 to €2,274
- Debts after one year +€1,036
new in 2024: €1,036
- Gross operating margin +€2,300
up €2,300 (+13.4%), from €17,177 to €19,477
- Depreciation -€1,875
down €1,875 (-55.5%), from €3,381 to €1,506
- Financial charges -€279
down €279 (-39.9%), from €701 to €422
- Other operating charges -€201
down €201 (-13.5%), from €1,491 to €1,290
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.
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,727 | €31,182 | +€19,455 | +165.9% |
| Fixed assets | 21/28 | €656 | €17,649 | +€16,994 | +2592.5% |
| Tangible fixed assets | 22/27 | €656 | €17,649 | +€16,994 | +2592.5% |
| Plant, machinery and equipment | 23 | €656 | €17,649 | +€16,994 | +2592.5% |
| Current assets | 29/58 | €11,072 | €13,533 | +€2,461 | +22.2% |
| Stocks and contracts in progress | 3 | €2,260 | €2,260 | = | 0.0% |
| Stocks | 30/36 | €2,260 | €2,260 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,280 | €9,680 | +€8,400 | +656.4% |
| Trade receivables | 40 | €1,280 | €9,680 | +€8,400 | +656.4% |
| Cash at bank and in hand | 54/58 | €7,532 | €521 | -€7,011 | -93.1% |
| Deferred charges and accrued income | 490/1 | - | €1,072 | +€1,072 | |
| Total equity and liabilities | 10/49 | €11,727 | €31,182 | +€19,455 | +165.9% |
| Equity | 10/15 | €2,696 | €18,824 | +€16,127 | +598.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,860 | €5,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,764 | -€5,636 | +€16,127 | +74.1% |
| Amounts payable | 17/49 | €9,031 | €12,359 | +€3,328 | +36.8% |
| Amounts payable after more than one year | 17 | - | €1,036 | +€1,036 | |
| Financial debts | 170/4 | - | €1,036 | +€1,036 | |
| Amounts payable within one year | 42/48 | €9,031 | €11,323 | +€2,292 | +25.4% |
| Current portion of amounts payable after more than one year | 42 | €2,894 | €3,021 | +€126 | +4.4% |
| Trade debts | 44 | €1,090 | €2,274 | +€1,184 | +108.6% |
| Suppliers | 440/4 | €1,090 | €2,274 | +€1,184 | +108.6% |
| Taxes, remuneration and social security | 45 | €2,401 | €1,207 | -€1,194 | -49.7% |
| Taxes | 450/3 | €2,401 | €1,207 | -€1,194 | -49.7% |
| Other amounts payable | 47/48 | €2,645 | €4,821 | +€2,176 | +82.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,381 | €1,506 | -€1,875 | -55.5% |
| Other operating charges | 640/8 | €1,491 | €1,290 | -€201 | -13.5% |
| Gross operating margin | 9900 | €17,177 | €19,477 | +€2,300 | +13.4% |
| Operating profit (loss) | 9901 | €12,305 | €16,681 | +€4,376 | +35.6% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €701 | €422 | -€279 | -39.9% |
| Recurring financial charges | 65 | €701 | €422 | -€279 | -39.9% |
| Profit (loss) for the period before taxes | 9903 | €11,611 | €16,259 | +€4,649 | +40.0% |
| Income taxes | 67/77 | €172 | €132 | -€40 | -23.1% |
| Profit (loss) for the period | 9904 | €11,439 | €16,127 | +€4,688 | +41.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,439 | €16,127 | +€4,688 | +41.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.