MOUYAL: 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.
MOUYAL
Largest movements
- Tangible fixed assets +€2,367
up €2,367 (+54.6%), from €4,334 to €6,701
- Cash +€797
up €797 (+6.2%), from €12,943 to €13,740
mainly Net result for the year (+€25,841) and Other debts (+€5,178)
- Trade debts -€7,659
down €7,659 (-60.9%), from €12,571 to €4,912
- Profit (loss) carried forward +€5,841
up €5,841 (+25.5%), from €22,941 to €28,783
- Other debts +€5,178
up €5,178 (+34.5%), from €15,000 to €20,178
- Gross operating margin +€8,256
up €8,256 (+19.3%), from €42,705 to €50,960
- Financial charges -€2,397
down €2,397 (-71.3%), from €3,361 to €964
- Other operating charges +€2,259
up €2,259 (+307%), from €735 to €2,994
- Depreciation +€1,512
up €1,512 (+4,877%), from €31 to €1,543
- Staff costs -€1,201
down €1,201 (-5.8%), from €20,824 to €19,623
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 | €60,043 | €63,435 | +€3,392 | +5.6% |
| Fixed assets | 21/28 | €4,349 | €6,716 | +€2,367 | +54.4% |
| Tangible fixed assets | 22/27 | €4,334 | €6,701 | +€2,367 | +54.6% |
| Plant, machinery and equipment | 23 | €4,334 | €6,701 | +€2,367 | +54.6% |
| Financial fixed assets | 28 | €15 | €15 | = | 0.0% |
| Current assets | 29/58 | €55,694 | €56,719 | +€1,026 | +1.8% |
| Stocks and contracts in progress | 3 | €7,210 | €7,210 | = | 0.0% |
| Stocks | 30/36 | €7,210 | €7,210 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €35,473 | €35,769 | +€296 | +0.8% |
| Trade receivables | 40 | €14,441 | €6,485 | -€7,956 | -55.1% |
| Other amounts receivable | 41 | €21,032 | €29,285 | +€8,253 | +39.2% |
| Cash at bank and in hand | 54/58 | €12,943 | €13,740 | +€797 | +6.2% |
| Deferred charges and accrued income | 490/1 | €68 | - | -€68 | |
| Total equity and liabilities | 10/49 | €60,043 | €63,435 | +€3,392 | +5.6% |
| Equity | 10/15 | €24,441 | €30,283 | +€5,841 | +23.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,941 | €28,783 | +€5,841 | +25.5% |
| Amounts payable | 17/49 | €35,601 | €33,152 | -€2,449 | -6.9% |
| Amounts payable within one year | 42/48 | €35,601 | €33,152 | -€2,449 | -6.9% |
| Trade debts | 44 | €12,571 | €4,912 | -€7,659 | -60.9% |
| Suppliers | 440/4 | €12,571 | €4,912 | -€7,659 | -60.9% |
| Taxes, remuneration and social security | 45 | €8,030 | €8,062 | +€32 | +0.4% |
| Taxes | 450/3 | €2,000 | €2,632 | +€632 | +31.6% |
| Remuneration and social security | 454/9 | €6,030 | €5,430 | -€601 | -10.0% |
| Other amounts payable | 47/48 | €15,000 | €20,178 | +€5,178 | +34.5% |
| Remuneration, social security and pensions | 62 | €20,824 | €19,623 | -€1,201 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31 | €1,543 | +€1,512 | +4,877% |
| Other operating charges | 640/8 | €735 | €2,994 | +€2,259 | +307% |
| Gross operating margin | 9900 | €42,705 | €50,960 | +€8,256 | +19.3% |
| Operating profit (loss) | 9901 | €21,115 | €26,800 | +€5,686 | +26.9% |
| Financial income | 75/76B | €10 | €5 | -€5 | -52.1% |
| Recurring financial income | 75 | €10 | €5 | -€5 | -52.1% |
| Financial charges | 65/66B | €3,361 | €964 | -€2,397 | -71.3% |
| Recurring financial charges | 65 | €3,361 | €964 | -€2,397 | -71.3% |
| Profit (loss) for the period before taxes | 9903 | €17,764 | €25,841 | +€8,078 | +45.5% |
| Income taxes | 67/77 | €1,017 | - | -€1,017 | |
| Profit (loss) for the period | 9904 | €16,747 | €25,841 | +€9,094 | +54.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,747 | €25,841 | +€9,094 | +54.3% |
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 20 October 2026 via checked.be.