MOUVMAN: 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.
MOUVMAN
Largest movements
- Cash -€23,747
down €23,747 (-22.9%), from €103,791 to €80,044
mainly Other debts (-€53,314) and Current investments (-€14,000)
- Current investments +€14,000
new in 2025: €14,000
- Deferred charges and accrued income -€3,840
down €3,840 (-67.1%), from €5,722 to €1,882
- Other debts -€53,314
down €53,314 (-87.0%), from €61,252 to €7,939
- Trade debts +€25,258
up €25,258 (+311.9%), from €8,098 to €33,356
- Tax, wage and social debts +€11,516
up €11,516 (+76.7%), from €15,008 to €26,524
of which Remuneration and social security: +€10,156
- Reserves +€3,860
up €3,860 (+8.8%), from €43,736 to €47,596
of which Distributable reserves: +€3,860
- Gross operating margin +€52,591
up €52,591 (+44.7%), from €117,543 to €170,134
- Staff costs +€44,582
up €44,582 (+40.1%), from €111,231 to €155,813
- Depreciation +€1,823
up €1,823 (+37.0%), from €4,922 to €6,745
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 | €130,742 | €117,279 | -€13,463 | -10.3% |
| Fixed assets | 21/28 | €20,522 | €21,145 | +€624 | +3.0% |
| Tangible fixed assets | 22/27 | €20,522 | €21,145 | +€624 | +3.0% |
| Plant, machinery and equipment | 23 | €210 | €4,181 | +€3,970 | +1887.5% |
| Furniture and vehicles | 24 | €20,311 | €16,965 | -€3,347 | -16.5% |
| Current assets | 29/58 | €110,221 | €96,134 | -€14,087 | -12.8% |
| Amounts receivable within one year | 40/41 | €708 | €207 | -€500 | -70.7% |
| Trade receivables | 40 | €708 | €0 | -€708 | -100.0% |
| Other amounts receivable | 41 | - | €207 | +€207 | |
| Current investments | 50/53 | - | €14,000 | +€14,000 | |
| Cash at bank and in hand | 54/58 | €103,791 | €80,044 | -€23,747 | -22.9% |
| Deferred charges and accrued income | 490/1 | €5,722 | €1,882 | -€3,840 | -67.1% |
| Total equity and liabilities | 10/49 | €130,742 | €117,279 | -€13,463 | -10.3% |
| Equity | 10/15 | €45,964 | €49,461 | +€3,496 | +7.6% |
| Contributions | 10/11 | €1,864 | €1,864 | = | 0.0% |
| Reserves | 13 | €43,736 | €47,596 | +€3,860 | +8.8% |
| Non-distributable reserves | 130/1 | €86 | €86 | = | 0.0% |
| Reserves not available under the articles | 1311 | €86 | €86 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,150 | €7,150 | = | 0.0% |
| Distributable reserves | 133 | €36,499 | €40,360 | +€3,860 | +10.6% |
| Profit (loss) carried forward | 14 | €364 | €0 | -€364 | -100.0% |
| Amounts payable | 17/49 | €84,778 | €67,818 | -€16,959 | -20.0% |
| Amounts payable within one year | 42/48 | €84,358 | €67,818 | -€16,539 | -19.6% |
| Trade debts | 44 | €8,098 | €33,356 | +€25,258 | +311.9% |
| Suppliers | 440/4 | €8,098 | €33,356 | +€25,258 | +311.9% |
| Taxes, remuneration and social security | 45 | €15,008 | €26,524 | +€11,516 | +76.7% |
| Taxes | 450/3 | €1,495 | €2,855 | +€1,360 | +91.0% |
| Remuneration and social security | 454/9 | €13,513 | €23,669 | +€10,156 | +75.2% |
| Other amounts payable | 47/48 | €61,252 | €7,939 | -€53,314 | -87.0% |
| Accrued charges and deferred income | 492/3 | €420 | €0 | -€420 | -100.0% |
| Remuneration, social security and pensions | 62 | €111,231 | €155,813 | +€44,582 | +40.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,922 | €6,745 | +€1,823 | +37.0% |
| Other operating charges | 640/8 | - | €423 | +€423 | |
| Gross operating margin | 9900 | €117,543 | €170,134 | +€52,591 | +44.7% |
| Operating profit (loss) | 9901 | €1,390 | €7,154 | +€5,764 | +414.6% |
| Financial income | 75/76B | €0 | €72 | +€72 | +360250.0% |
| Recurring financial income | 75 | €0 | €72 | +€72 | +360250.0% |
| Financial charges | 65/66B | €60 | €1,149 | +€1,089 | +1809.3% |
| Recurring financial charges | 65 | €60 | €1,149 | +€1,089 | +1809.3% |
| Profit (loss) for the period before taxes | 9903 | €1,330 | €6,076 | +€4,747 | +356.9% |
| Income taxes | 67/77 | €966 | €2,580 | +€1,615 | +167.2% |
| Profit (loss) for the period | 9904 | €364 | €3,496 | +€3,132 | +860.2% |
| Profit (loss) for the period to be appropriated | 9905 | €364 | €3,496 | +€3,132 | +860.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.