MOURA CONSTRUCT: 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.
MOURA CONSTRUCT
Largest movements
- Receivables within one year -€30,781
down €30,781 (-63.9%), from €48,138 to €17,358
of which Trade receivables: -€30,984
- Tangible fixed assets +€19,313
up €19,313 (+68.5%), from €28,207 to €47,520
of which Furniture and vehicles: +€9,777
- Cash +€11,773
up €11,773 (+362.2%), from €3,251 to €15,024
mainly Receivables within one year (+€30,781) and Depreciation (+€17,705)
- Stocks and contracts +€2,451
new in 2025: €2,451
- Deferred charges and accrued income -€1,958
down €1,958 (-51.4%), from €3,812 to €1,854
- Current portion of long-term debt +€7,329
new in 2025: €7,329
- Profit (loss) carried forward -€4,918
down €4,918 (-9.7%), from €50,663 to €45,745
- Trade debts -€3,667
down €3,667 (-29.4%), from €12,476 to €8,809
- Other debts +€1,183
up €1,183 (+2985.9%), from €40 to €1,223
- Gross operating margin -€46,436
down €46,436 (-73.1%), from €63,541 to €17,105
- Depreciation +€15,311
up €15,311 (+639.6%), from €2,394 to €17,705
- Taxes -€11,921
down €11,921 (-99.3%), from €12,000 to €79
- Other operating charges -€1,180
down €1,180 (-24.3%), from €4,859 to €3,679
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €83,908 | €84,206 | +€298 | +0.4% |
| Fixed assets | 21/28 | €28,707 | €47,520 | +€18,813 | +65.5% |
| Tangible fixed assets | 22/27 | €28,207 | €47,520 | +€19,313 | +68.5% |
| Plant, machinery and equipment | 23 | €14,219 | €23,755 | +€9,536 | +67.1% |
| Furniture and vehicles | 24 | €13,988 | €23,765 | +€9,777 | +69.9% |
| Financial fixed assets | 28 | €500 | - | -€500 | |
| Current assets | 29/58 | €55,201 | €36,686 | -€18,515 | -33.5% |
| Stocks and contracts in progress | 3 | - | €2,451 | +€2,451 | |
| Stocks | 30/36 | - | €2,451 | +€2,451 | |
| Amounts receivable within one year | 40/41 | €48,138 | €17,358 | -€30,781 | -63.9% |
| Trade receivables | 40 | €45,347 | €14,363 | -€30,984 | -68.3% |
| Other amounts receivable | 41 | €2,791 | €2,995 | +€204 | +7.3% |
| Cash at bank and in hand | 54/58 | €3,251 | €15,024 | +€11,773 | +362.2% |
| Deferred charges and accrued income | 490/1 | €3,812 | €1,854 | -€1,958 | -51.4% |
| Total equity and liabilities | 10/49 | €83,908 | €84,206 | +€298 | +0.4% |
| Equity | 10/15 | €56,163 | €51,245 | -€4,918 | -8.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,663 | €45,745 | -€4,918 | -9.7% |
| Amounts payable | 17/49 | €27,745 | €32,961 | +€5,216 | +18.8% |
| Amounts payable within one year | 42/48 | €27,732 | €32,961 | +€5,229 | +18.9% |
| Current portion of amounts payable after more than one year | 42 | - | €7,329 | +€7,329 | |
| Trade debts | 44 | €12,476 | €8,809 | -€3,667 | -29.4% |
| Suppliers | 440/4 | €12,476 | €8,809 | -€3,667 | -29.4% |
| Taxes, remuneration and social security | 45 | €15,216 | €15,600 | +€384 | +2.5% |
| Taxes | 450/3 | €12,350 | €15,600 | +€3,250 | +26.3% |
| Remuneration and social security | 454/9 | €2,866 | - | -€2,866 | |
| Other amounts payable | 47/48 | €40 | €1,223 | +€1,183 | +2985.9% |
| Accrued charges and deferred income | 492/3 | €13 | - | -€13 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,394 | €17,705 | +€15,311 | +639.6% |
| Other operating charges | 640/8 | €4,859 | €3,679 | -€1,180 | -24.3% |
| Gross operating margin | 9900 | €63,541 | €17,105 | -€46,436 | -73.1% |
| Operating profit (loss) | 9901 | €56,288 | -€4,279 | -€60,567 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +10.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +10.0% |
| Financial charges | 65/66B | €756 | €560 | -€196 | -25.9% |
| Recurring financial charges | 65 | €756 | €560 | -€196 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | €55,532 | -€4,839 | -€60,370 | |
| Income taxes | 67/77 | €12,000 | €79 | -€11,921 | -99.3% |
| Profit (loss) for the period | 9904 | €43,532 | -€4,918 | -€48,450 | |
| Profit (loss) for the period to be appropriated | 9905 | €43,532 | -€4,918 | -€48,450 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.