MOULIN & CO: 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.
MOULIN & CO
Largest movements
- Cash +€20,376
up €20,376 (+52.6%), from €38,766 to €59,142
mainly Depreciation (+€19,504) and Receivables within one year (+€15,241)
- Tangible fixed assets -€16,187
down €16,187 (-29.1%), from €55,657 to €39,470
of which Furniture and vehicles: -€13,197
- Receivables within one year -€15,241
down €15,241 (-15.4%), from €99,103 to €83,862
of which Trade receivables: -€15,588
- Debts after one year -€13,448
no longer reported in 2025 (was €13,448)
- Gross operating margin -€3,490
down €3,490 (-12.1%), from €28,773 to €25,283
- Taxes -€516
down €516 (-20.6%), from €2,508 to €1,992
- Financial income -€299
down €299 (-99.7%), from €300 to €1
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 | €193,707 | €183,455 | -€10,252 | -5.3% |
| Fixed assets | 21/28 | €55,730 | €39,543 | -€16,187 | -29.0% |
| Tangible fixed assets | 22/27 | €55,657 | €39,470 | -€16,187 | -29.1% |
| Land and buildings | 22 | €21,666 | €18,637 | -€3,029 | -14.0% |
| Plant, machinery and equipment | 23 | €2,580 | €1,618 | -€962 | -37.3% |
| Furniture and vehicles | 24 | €31,411 | €18,214 | -€13,197 | -42.0% |
| Other tangible fixed assets | 26 | - | €1,001 | +€1,001 | |
| Financial fixed assets | 28 | €73 | €73 | = | 0.0% |
| Current assets | 29/58 | €137,977 | €143,912 | +€5,935 | +4.3% |
| Amounts receivable within one year | 40/41 | €99,103 | €83,862 | -€15,241 | -15.4% |
| Trade receivables | 40 | €93,496 | €77,908 | -€15,588 | -16.7% |
| Other amounts receivable | 41 | €5,607 | €5,954 | +€347 | +6.2% |
| Current investments | 50/53 | €108 | €108 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €38,766 | €59,142 | +€20,376 | +52.6% |
| Deferred charges and accrued income | 490/1 | - | €800 | +€800 | |
| Total equity and liabilities | 10/49 | €193,707 | €183,455 | -€10,252 | -5.3% |
| Equity | 10/15 | €165,177 | €166,452 | +€1,275 | +0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €3,130 | +€1,270 | +68.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €1,270 | +€1,270 | |
| Profit (loss) carried forward | 14 | €144,717 | €144,722 | +€5 | 0.0% |
| Amounts payable | 17/49 | €28,530 | €17,003 | -€11,527 | -40.4% |
| Amounts payable after more than one year | 17 | €13,448 | - | -€13,448 | |
| Financial debts | 170/4 | €13,448 | - | -€13,448 | |
| Amounts payable within one year | 42/48 | €15,082 | €17,003 | +€1,921 | +12.7% |
| Current portion of amounts payable after more than one year | 42 | €12,160 | €13,447 | +€1,287 | +10.6% |
| Trade debts | 44 | €522 | €1,606 | +€1,084 | +208% |
| Suppliers | 440/4 | €522 | €1,606 | +€1,084 | +208% |
| Taxes, remuneration and social security | 45 | €2,400 | €1,950 | -€450 | -18.8% |
| Taxes | 450/3 | €2,400 | €1,950 | -€450 | -18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,498 | €19,504 | +€6 | 0.0% |
| Other operating charges | 640/8 | €1,921 | €1,972 | +€51 | +2.7% |
| Gross operating margin | 9900 | €28,773 | €25,283 | -€3,490 | -12.1% |
| Operating profit (loss) | 9901 | €7,354 | €3,807 | -€3,547 | -48.2% |
| Financial income | 75/76B | €300 | €1 | -€299 | -99.7% |
| Recurring financial income | 75 | €300 | €1 | -€299 | -99.7% |
| Financial charges | 65/66B | €678 | €541 | -€137 | -20.2% |
| Recurring financial charges | 65 | €678 | €541 | -€137 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €6,976 | €3,267 | -€3,709 | -53.2% |
| Income taxes | 67/77 | €2,508 | €1,992 | -€516 | -20.6% |
| Profit (loss) for the period | 9904 | €4,468 | €1,275 | -€3,193 | -71.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,468 | €1,275 | -€3,193 | -71.5% |
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 20 October 2026 via checked.be.