MOVAT: 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.
MOVAT
Largest movements
- Deferred charges and accrued income +€1,544
new in 2025: €1,544
- Receivables within one year -€1,147
down €1,147 (-67.0%), from €1,711 to €564
- Cash +€602
up €602 (+60.5%), from €995 to €1,597
mainly Other debts (+€11,926) and Receivables within one year (+€1,147)
- Tangible fixed assets -€346
down €346 (-24.5%), from €1,411 to €1,065
- Other debts +€11,926
up €11,926 (+600%), from €1,988 to €13,914
- Profit (loss) carried forward -€9,244
down €9,244 (-615%), from -€1,502 to -€10,746
- Trade debts -€2,029
down €2,029 (-85.2%), from €2,381 to €352
- Gross operating margin -€8,370
down €8,370, from €144 to -€8,226
- Other operating charges -€348
no longer reported in 2025 (was €348)
- Financial charges -€304
down €304 (-31.1%), from €976 to €672
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 | €4,117 | €4,770 | +€653 | +15.9% |
| Fixed assets | 21/28 | €1,411 | €1,065 | -€346 | -24.5% |
| Tangible fixed assets | 22/27 | €1,411 | €1,065 | -€346 | -24.5% |
| Furniture and vehicles | 24 | €1,411 | €1,065 | -€346 | -24.5% |
| Current assets | 29/58 | €2,706 | €3,705 | +€999 | +36.9% |
| Amounts receivable within one year | 40/41 | €1,711 | €564 | -€1,147 | -67.0% |
| Other amounts receivable | 41 | €1,711 | €564 | -€1,147 | -67.0% |
| Cash at bank and in hand | 54/58 | €995 | €1,597 | +€602 | +60.5% |
| Deferred charges and accrued income | 490/1 | - | €1,544 | +€1,544 | |
| Total equity and liabilities | 10/49 | €4,117 | €4,770 | +€653 | +15.9% |
| Equity | 10/15 | -€252 | -€9,496 | -€9,244 | -3,668% |
| Contributions | 10/11 | €1,250 | €1,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,502 | -€10,746 | -€9,244 | -615% |
| Amounts payable | 17/49 | €4,369 | €14,266 | +€9,897 | +227% |
| Amounts payable within one year | 42/48 | €4,369 | €14,266 | +€9,897 | +227% |
| Trade debts | 44 | €2,381 | €352 | -€2,029 | -85.2% |
| Suppliers | 440/4 | €2,381 | €352 | -€2,029 | -85.2% |
| Other amounts payable | 47/48 | €1,988 | €13,914 | +€11,926 | +600% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €322 | €346 | +€24 | +7.5% |
| Other operating charges | 640/8 | €348 | - | -€348 | |
| Gross operating margin | 9900 | €144 | -€8,226 | -€8,370 | |
| Operating profit (loss) | 9901 | -€526 | -€8,572 | -€8,046 | -1,530% |
| Financial charges | 65/66B | €976 | €672 | -€304 | -31.1% |
| Recurring financial charges | 65 | €976 | €672 | -€304 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,502 | -€9,244 | -€7,742 | -515% |
| Profit (loss) for the period | 9904 | -€1,502 | -€9,244 | -€7,742 | -515% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,502 | -€9,244 | -€7,742 | -515% |
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 23 October 2026 via checked.be.