MoveOnUp: 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.
MoveOnUp
Largest movements
- Tangible fixed assets -€14,965
down €14,965 (-8.4%), from €177,446 to €162,481
of which Plant, machinery and equipment: -€15,613
- Stocks and contracts +€7,126
new in 2025: €7,126
- Cash +€6,586
up €6,586 (+47.1%), from €13,980 to €20,565
mainly Depreciation (+€27,439) and Tax, wage and social debts (+€13,970)
- Tax, wage and social debts +€13,970
up €13,970 (+678.9%), from €2,058 to €16,028
of which Taxes: +€13,970
- Trade debts -€11,605
down €11,605 (-70.1%), from €16,559 to €4,954
- Other debts -€4,275
down €4,275 (-93.6%), from €4,569 to €294
- Debts after one year +€3,159
up €3,159 (+5.2%), from €60,202 to €63,361
- Current portion of long-term debt -€2,040
down €2,040 (-7.6%), from €26,881 to €24,841
- Taxes +€6,251
up €6,251 (+124.5%), from €5,023 to €11,273
- Depreciation +€3,616
up €3,616 (+15.2%), from €23,823 to €27,439
- Gross operating margin -€1,364
down €1,364 (-2.6%), from €51,580 to €50,216
- Financial charges -€1,302
down €1,302 (-26.9%), from €4,830 to €3,528
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 | €191,486 | €190,699 | -€787 | -0.4% |
| Fixed assets | 21/28 | €177,506 | €162,541 | -€14,965 | -8.4% |
| Tangible fixed assets | 22/27 | €177,446 | €162,481 | -€14,965 | -8.4% |
| Land and buildings | 22 | €57,107 | €57,744 | +€637 | +1.1% |
| Plant, machinery and equipment | 23 | €117,001 | €101,388 | -€15,613 | -13.3% |
| Furniture and vehicles | 24 | €3,338 | €3,349 | +€11 | +0.3% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €13,980 | €28,158 | +€14,178 | +101.4% |
| Stocks and contracts in progress | 3 | - | €7,126 | +€7,126 | |
| Stocks | 30/36 | - | €7,126 | +€7,126 | |
| Amounts receivable within one year | 40/41 | €0 | €467 | +€467 | |
| Other amounts receivable | 41 | €0 | €467 | +€467 | |
| Cash at bank and in hand | 54/58 | €13,980 | €20,565 | +€6,586 | +47.1% |
| Total equity and liabilities | 10/49 | €191,486 | €190,699 | -€787 | -0.4% |
| Equity | 10/15 | €79,083 | €77,504 | -€1,579 | -2.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,083 | €74,504 | -€1,579 | -2.1% |
| Amounts payable | 17/49 | €112,403 | €113,195 | +€792 | +0.7% |
| Amounts payable after more than one year | 17 | €60,202 | €63,361 | +€3,159 | +5.2% |
| Financial debts | 170/4 | €60,202 | €63,361 | +€3,159 | +5.2% |
| Amounts payable within one year | 42/48 | €52,201 | €49,833 | -€2,367 | -4.5% |
| Current portion of amounts payable after more than one year | 42 | €26,881 | €24,841 | -€2,040 | -7.6% |
| Financial debts | 43 | €2,133 | €3,717 | +€1,583 | +74.2% |
| Other loans | 439 | €2,133 | €3,717 | +€1,583 | +74.2% |
| Trade debts | 44 | €16,559 | €4,954 | -€11,605 | -70.1% |
| Suppliers | 440/4 | €16,559 | €4,954 | -€11,605 | -70.1% |
| Taxes, remuneration and social security | 45 | €2,058 | €16,028 | +€13,970 | +678.9% |
| Taxes | 450/3 | €1,290 | €15,260 | +€13,970 | +1083.1% |
| Remuneration and social security | 454/9 | €768 | €768 | = | 0.0% |
| Other amounts payable | 47/48 | €4,569 | €294 | -€4,275 | -93.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,823 | €27,439 | +€3,616 | +15.2% |
| Other operating charges | 640/8 | €366 | €497 | +€131 | +35.9% |
| Gross operating margin | 9900 | €51,580 | €50,216 | -€1,364 | -2.6% |
| Operating profit (loss) | 9901 | €27,392 | €22,280 | -€5,111 | -18.7% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €4,830 | €3,528 | -€1,302 | -26.9% |
| Recurring financial charges | 65 | €4,830 | €3,528 | -€1,302 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €22,562 | €18,753 | -€3,809 | -16.9% |
| Income taxes | 67/77 | €5,023 | €11,273 | +€6,251 | +124.5% |
| Profit (loss) for the period | 9904 | €17,539 | €7,480 | -€10,060 | -57.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,539 | €7,480 | -€10,060 | -57.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.