MOULING ROUX: 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.
MOULING ROUX
Largest movements
- Receivables within one year +€6,032
up €6,032 (+226%), from €2,664 to €8,696
of which Trade receivables: +€6,140
- Cash +€4,867
up €4,867 (+273%), from €1,785 to €6,651
mainly Net result for the year (+€13,889) and Tax, wage and social debts (+€1,249)
- Profit (loss) carried forward +€13,889
up €13,889 (+35.4%), from -€39,281 to -€25,392
- Trade debts -€4,487
down €4,487 (-97.3%), from €4,613 to €126
- Tax, wage and social debts +€1,249
up €1,249 (+400%), from €312 to €1,561
- Accrued charges and deferred income +€412
new in 2025: €412
- Gross operating margin +€12,359
up €12,359 (+559%), from €2,212 to €14,571
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 | €21,779 | €32,677 | +€10,898 | +50.0% |
| Fixed assets | 21/28 | €1,313 | €1,313 | = | 0.0% |
| Financial fixed assets | 28 | €1,313 | €1,313 | = | 0.0% |
| Current assets | 29/58 | €20,466 | €31,365 | +€10,898 | +53.3% |
| Stocks and contracts in progress | 3 | €16,017 | €16,017 | = | 0.0% |
| Stocks | 30/36 | €16,017 | €16,017 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,664 | €8,696 | +€6,032 | +226% |
| Trade receivables | 40 | €2,556 | €8,696 | +€6,140 | +240% |
| Other amounts receivable | 41 | €108 | €0 | -€108 | -100% |
| Cash at bank and in hand | 54/58 | €1,785 | €6,651 | +€4,867 | +273% |
| Total equity and liabilities | 10/49 | €21,779 | €32,677 | +€10,898 | +50.0% |
| Equity | 10/15 | -€20,681 | -€6,792 | +€13,889 | +67.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,281 | -€25,392 | +€13,889 | +35.4% |
| Amounts payable | 17/49 | €42,459 | €39,469 | -€2,990 | -7.0% |
| Amounts payable within one year | 42/48 | €42,459 | €39,057 | -€3,402 | -8.0% |
| Trade debts | 44 | €4,613 | €126 | -€4,487 | -97.3% |
| Suppliers | 440/4 | €4,613 | €126 | -€4,487 | -97.3% |
| Taxes, remuneration and social security | 45 | €312 | €1,561 | +€1,249 | +400% |
| Taxes | 450/3 | €312 | €1,561 | +€1,249 | +400% |
| Other amounts payable | 47/48 | €37,534 | €37,370 | -€164 | -0.4% |
| Accrued charges and deferred income | 492/3 | - | €412 | +€412 | |
| Other operating charges | 640/8 | €710 | €598 | -€112 | -15.8% |
| Gross operating margin | 9900 | €2,212 | €14,571 | +€12,359 | +559% |
| Operating profit (loss) | 9901 | €1,502 | €13,973 | +€12,471 | +830% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €53 | €84 | +€32 | +60.9% |
| Recurring financial charges | 65 | €53 | €84 | +€32 | +60.9% |
| Profit (loss) for the period before taxes | 9903 | €1,450 | €13,889 | +€12,439 | +858% |
| Profit (loss) for the period | 9904 | €1,450 | €13,889 | +€12,439 | +858% |
| Profit (loss) for the period to be appropriated | 9905 | €1,450 | €13,889 | +€12,439 | +858% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.