MOVEB@: 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.
MOVEB@
Largest movements
- Tangible fixed assets -€23,727
down €23,727 (-12.2%), from €194,615 to €170,887
of which Furniture and vehicles: -€17,425
- Receivables within one year -€3,950
down €3,950 (-39.8%), from €9,922 to €5,971
of which Trade receivables: -€3,950
- Deferred charges and accrued income +€2,596
new in 2025: €2,596
- Cash +€2,239
up €2,239 (+26.9%), from €8,306 to €10,545
mainly Depreciation (+€26,861) and Net result for the year (+€5,640)
- Other debts -€16,260
down €16,260 (-86.6%), from €18,766 to €2,506
- Current portion of long-term debt -€8,143
down €8,143 (-57.1%), from €14,271 to €6,128
- Debts after one year -€5,721
down €5,721 (-17.2%), from €33,318 to €27,597
- Reserves +€5,640
up €5,640 (+4.0%), from €142,000 to €147,640
- Advances received -€5,276
no longer reported in 2025 (was €5,276)
- Gross operating margin -€11,325
down €11,325 (-21.9%), from €51,601 to €40,277
- Depreciation +€4,216
up €4,216 (+18.6%), from €22,645 to €26,861
- Other operating charges -€2,261
down €2,261 (-55.5%), from €4,077 to €1,816
- Taxes +€620
up €620 (+14.7%), from €4,229 to €4,849
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 | €215,841 | €192,998 | -€22,843 | -10.6% |
| Fixed assets | 21/28 | €194,615 | €170,887 | -€23,727 | -12.2% |
| Tangible fixed assets | 22/27 | €194,615 | €170,887 | -€23,727 | -12.2% |
| Land and buildings | 22 | €138,020 | €129,762 | -€8,258 | -6.0% |
| Plant, machinery and equipment | 23 | €2,032 | €3,987 | +€1,955 | +96.2% |
| Furniture and vehicles | 24 | €54,563 | €37,138 | -€17,425 | -31.9% |
| Current assets | 29/58 | €21,226 | €22,111 | +€885 | +4.2% |
| Amounts receivable within one year | 40/41 | €9,922 | €5,971 | -€3,950 | -39.8% |
| Trade receivables | 40 | €3,950 | - | -€3,950 | |
| Other amounts receivable | 41 | €5,971 | €5,971 | = | 0.0% |
| Current investments | 50/53 | €2,998 | €2,998 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,306 | €10,545 | +€2,239 | +26.9% |
| Deferred charges and accrued income | 490/1 | - | €2,596 | +€2,596 | |
| Total equity and liabilities | 10/49 | €215,841 | €192,998 | -€22,843 | -10.6% |
| Equity | 10/15 | €142,600 | €148,240 | +€5,640 | +4.0% |
| Contributions | 10/11 | €600 | €600 | = | 0.0% |
| Outside capital | 11 | €600 | €600 | = | 0.0% |
| Other | 1109/19 | €600 | €600 | = | 0.0% |
| Reserves | 13 | €142,000 | €147,640 | +€5,640 | +4.0% |
| Distributable reserves | 133 | €142,000 | €147,640 | +€5,640 | +4.0% |
| Amounts payable | 17/49 | €73,241 | €44,759 | -€28,483 | -38.9% |
| Amounts payable after more than one year | 17 | €33,318 | €27,597 | -€5,721 | -17.2% |
| Financial debts | 170/4 | €33,318 | €27,597 | -€5,721 | -17.2% |
| Amounts payable within one year | 42/48 | €39,924 | €17,161 | -€22,762 | -57.0% |
| Current portion of amounts payable after more than one year | 42 | €14,271 | €6,128 | -€8,143 | -57.1% |
| Trade debts | 44 | €1,611 | €3,679 | +€2,068 | +128.4% |
| Suppliers | 440/4 | €1,611 | €3,679 | +€2,068 | +128.4% |
| Advances received on contracts in progress | 46 | €5,276 | - | -€5,276 | |
| Taxes, remuneration and social security | 45 | - | €4,849 | +€4,849 | |
| Taxes | 450/3 | - | €4,849 | +€4,849 | |
| Other amounts payable | 47/48 | €18,766 | €2,506 | -€16,260 | -86.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,645 | €26,861 | +€4,216 | +18.6% |
| Other operating charges | 640/8 | €4,077 | €1,816 | -€2,261 | -55.5% |
| Gross operating margin | 9900 | €51,601 | €40,277 | -€11,325 | -21.9% |
| Operating profit (loss) | 9901 | €24,880 | €11,600 | -€13,280 | -53.4% |
| Financial charges | 65/66B | €921 | €1,111 | +€190 | +20.7% |
| Recurring financial charges | 65 | €921 | €1,111 | +€190 | +20.7% |
| Profit (loss) for the period before taxes | 9903 | €23,960 | €10,489 | -€13,471 | -56.2% |
| Income taxes | 67/77 | €4,229 | €4,849 | +€620 | +14.7% |
| Profit (loss) for the period | 9904 | €19,731 | €5,640 | -€14,091 | -71.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,731 | €5,640 | -€14,091 | -71.4% |
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 5 October 2026 via checked.be.