MOUTARDE: 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.
MOUTARDE
Largest movements
- Cash -€185,112
down €185,112 (-99.3%), from €186,356 to €1,244
mainly Other debts (-€167,233) and Receivables within one year (-€84,255)
- Receivables within one year +€84,255
up €84,255 (+383.6%), from €21,964 to €106,218
of which Other amounts receivable: +€96,263
- Other debts -€167,233
down €167,233 (-17.1%), from €980,117 to €812,883
- Profit (loss) carried forward +€50,581
up €50,581 (+4.5%), from -€1.1m to -€1.1m
- Trade debts +€15,795
up €15,795 (+127.6%), from €12,374 to €28,169
- Gross operating margin -€669,995
down €669,995, from €648,060 to -€21,936
- Taxes -€281,540
down €281,540, from €188,306 to -€93,234
- Financial charges -€24,512
down €24,512 (-69.0%), from €35,544 to €11,032
- Write-downs +€9,308
new in 2024: €9,308
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 | €208,320 | €107,462 | -€100,857 | -48.4% |
| Current assets | 29/58 | €208,320 | €107,462 | -€100,857 | -48.4% |
| Amounts receivable within one year | 40/41 | €21,964 | €106,218 | +€84,255 | +383.6% |
| Trade receivables | 40 | €21,825 | €9,817 | -€12,008 | -55.0% |
| Other amounts receivable | 41 | €138 | €96,401 | +€96,263 | +69528.8% |
| Cash at bank and in hand | 54/58 | €186,356 | €1,244 | -€185,112 | -99.3% |
| Total equity and liabilities | 10/49 | €208,320 | €107,462 | -€100,857 | -48.4% |
| Equity | 10/15 | -€999,171 | -€948,590 | +€50,581 | +5.1% |
| Contributions | 10/11 | €126,000 | €126,000 | = | 0.0% |
| Capital | 10 | €126,000 | €126,000 | = | 0.0% |
| Issued capital | 100 | €126,000 | €126,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,125,171 | -€1,074,590 | +€50,581 | +4.5% |
| Amounts payable | 17/49 | €1,207,491 | €1,056,052 | -€151,439 | -12.5% |
| Amounts payable after more than one year | 17 | €215,000 | €215,000 | = | 0.0% |
| Financial debts | 170/4 | €215,000 | €215,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €992,491 | €841,052 | -€151,439 | -15.3% |
| Trade debts | 44 | €12,374 | €28,169 | +€15,795 | +127.6% |
| Suppliers | 440/4 | €12,374 | €28,169 | +€15,795 | +127.6% |
| Other amounts payable | 47/48 | €980,117 | €812,883 | -€167,233 | -17.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €9,308 | +€9,308 | |
| Other operating charges | 640/8 | €4,290 | €378 | -€3,913 | -91.2% |
| Gross operating margin | 9900 | €648,060 | -€21,936 | -€669,995 | |
| Operating profit (loss) | 9901 | €643,769 | -€31,621 | -€675,391 | |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €35,544 | €11,032 | -€24,512 | -69.0% |
| Recurring financial charges | 65 | €35,544 | €11,032 | -€24,512 | -69.0% |
| Profit (loss) for the period before taxes | 9903 | €608,229 | -€42,653 | -€650,882 | |
| Income taxes | 67/77 | €188,306 | -€93,234 | -€281,540 | |
| Profit (loss) for the period | 9904 | €419,923 | €50,581 | -€369,342 | -88.0% |
| Profit (loss) for the period to be appropriated | 9905 | €419,923 | €50,581 | -€369,342 | -88.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.