MOVERIM: 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.
MOVERIM
Largest movements
- Cash +€216,174
up €216,174 (+102.1%), from €211,633 to €427,807
mainly Advances received (+€224,867) and Trade debts (+€52,129)
- Receivables within one year +€25,074
up €25,074 (+134.2%), from €18,682 to €43,756
of which Trade receivables: +€25,236
- Tangible fixed assets -€15,756
down €15,756 (-7.9%), from €199,711 to €183,955
of which Land and buildings: -€16,335
- Advances received +€224,867
up €224,867 (+98.8%), from €227,670 to €452,537
- Trade debts +€52,129
up €52,129 (+485.9%), from €10,729 to €62,858
- Profit (loss) carried forward -€34,997
down €34,997 (-21.3%), from €163,983 to €128,986
- Debts after one year -€11,277
down €11,277 (-26.2%), from €43,012 to €31,735
- Gross operating margin -€73,876
down €73,876, from €67,350 to -€6,526
- Taxes -€7,223
down €7,223 (-95.6%), from €7,554 to €331
- Other operating charges +€2,520
up €2,520 (+402.2%), from €626 to €3,146
- Financial charges -€2,480
down €2,480 (-57.5%), from €4,315 to €1,835
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €481,728 | €707,592 | +€225,864 | +46.9% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €199,711 | €183,955 | -€15,756 | -7.9% |
| Tangible fixed assets | 22/27 | €199,711 | €183,955 | -€15,756 | -7.9% |
| Land and buildings | 22 | €198,332 | €181,997 | -€16,335 | -8.2% |
| Furniture and vehicles | 24 | €1,379 | €1,958 | +€579 | +42.0% |
| Current assets | 29/58 | €282,017 | €523,637 | +€241,620 | +85.7% |
| Amounts receivable within one year | 40/41 | €18,682 | €43,756 | +€25,074 | +134.2% |
| Trade receivables | 40 | €4,840 | €30,076 | +€25,236 | +521.4% |
| Other amounts receivable | 41 | €13,842 | €13,680 | -€162 | -1.2% |
| Current investments | 50/53 | €50,917 | €50,917 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €211,633 | €427,807 | +€216,174 | +102.1% |
| Deferred charges and accrued income | 490/1 | €785 | €1,157 | +€372 | +47.4% |
| Total equity and liabilities | 10/49 | €481,728 | €707,592 | +€225,864 | +46.9% |
| Equity | 10/15 | €172,043 | €137,046 | -€34,997 | -20.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €163,983 | €128,986 | -€34,997 | -21.3% |
| Amounts payable | 17/49 | €309,684 | €570,546 | +€260,861 | +84.2% |
| Amounts payable after more than one year | 17 | €43,012 | €31,735 | -€11,277 | -26.2% |
| Financial debts | 170/4 | €43,012 | €31,735 | -€11,277 | -26.2% |
| Amounts payable within one year | 42/48 | €266,673 | €538,366 | +€271,693 | +101.9% |
| Current portion of amounts payable after more than one year | 42 | €11,140 | €11,277 | +€137 | +1.2% |
| Financial debts | 43 | - | €597 | +€597 | |
| Credit institutions | 430/8 | - | €597 | +€597 | |
| Trade debts | 44 | €10,729 | €62,858 | +€52,129 | +485.9% |
| Suppliers | 440/4 | €10,729 | €62,858 | +€52,129 | +485.9% |
| Advances received on contracts in progress | 46 | €227,670 | €452,537 | +€224,867 | +98.8% |
| Taxes, remuneration and social security | 45 | €13,169 | €11,098 | -€2,071 | -15.7% |
| Taxes | 450/3 | €13,169 | €11,098 | -€2,071 | -15.7% |
| Other amounts payable | 47/48 | €3,965 | - | -€3,965 | |
| Accrued charges and deferred income | 492/3 | - | €445 | +€445 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,844 | €19,494 | +€649 | +3.4% |
| Other operating charges | 640/8 | €626 | €3,146 | +€2,520 | +402.2% |
| Non-recurring operating charges | 66A | €2,638 | €3,950 | +€1,312 | +49.8% |
| Gross operating margin | 9900 | €67,350 | -€6,526 | -€73,876 | |
| Operating profit (loss) | 9901 | €45,241 | -€33,116 | -€78,358 | |
| Financial income | 75/76B | €0 | €285 | +€285 | |
| Recurring financial income | 75 | €0 | €285 | +€285 | |
| Financial charges | 65/66B | €4,315 | €1,835 | -€2,480 | -57.5% |
| Recurring financial charges | 65 | €4,315 | €1,835 | -€2,480 | -57.5% |
| Profit (loss) for the period before taxes | 9903 | €40,926 | -€34,666 | -€75,592 | |
| Income taxes | 67/77 | €7,554 | €331 | -€7,223 | -95.6% |
| Profit (loss) for the period | 9904 | €33,372 | -€34,997 | -€68,369 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,372 | -€34,997 | -€68,369 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.