MOVISANE: 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.
MOVISANE
Largest movements
- Cash +€38,111
up €38,111 (+57.1%), from €66,786 to €104,897
mainly Net result for the year (+€37,855) and Receivables within one year (+€33,615)
- Receivables within one year -€33,615
down €33,615 (-90.5%), from €37,155 to €3,540
of which Trade receivables: -€31,866
- Tangible fixed assets -€9,746
down €9,746 (-15.3%), from €63,731 to €53,986
of which Furniture and vehicles: -€8,159
- Accrued charges and deferred income -€20,000
no longer reported in 2025 (was €20,000)
- Other debts +€14,451
up €14,451 (+92.9%), from €15,549 to €30,000
- Reserves +€7,800
up €7,800 (+8.4%), from €93,170 to €100,970
- Trade debts -€5,289
down €5,289 (-77.2%), from €6,849 to €1,560
- Tax, wage and social debts -€3,243
down €3,243 (-23.3%), from €13,942 to €10,699
- Gross operating margin +€32,528
up €32,528 (+77.0%), from €42,259 to €74,788
- Taxes +€7,309
up €7,309 (+78.1%), from €9,360 to €16,669
- Depreciation +€4,500
up €4,500 (+34.3%), from €13,120 to €17,621
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 | €170,886 | €164,673 | -€6,212 | -3.6% |
| Fixed assets | 21/28 | €63,731 | €53,986 | -€9,746 | -15.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €63,731 | €53,986 | -€9,746 | -15.3% |
| Land and buildings | 22 | €6,806 | €5,445 | -€1,361 | -20.0% |
| Plant, machinery and equipment | 23 | €391 | €6,337 | +€5,946 | +1522.0% |
| Furniture and vehicles | 24 | €27,064 | €18,905 | -€8,159 | -30.1% |
| Other tangible fixed assets | 26 | €29,471 | €23,299 | -€6,171 | -20.9% |
| Current assets | 29/58 | €107,154 | €110,687 | +€3,533 | +3.3% |
| Amounts receivable within one year | 40/41 | €37,155 | €3,540 | -€33,615 | -90.5% |
| Trade receivables | 40 | €33,515 | €1,649 | -€31,866 | -95.1% |
| Other amounts receivable | 41 | €3,640 | €1,891 | -€1,749 | -48.1% |
| Cash at bank and in hand | 54/58 | €66,786 | €104,897 | +€38,111 | +57.1% |
| Deferred charges and accrued income | 490/1 | €3,213 | €2,250 | -€963 | -30.0% |
| Total equity and liabilities | 10/49 | €170,886 | €164,673 | -€6,212 | -3.6% |
| Equity | 10/15 | €111,828 | €119,683 | +€7,855 | +7.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €93,170 | €100,970 | +€7,800 | +8.4% |
| Distributable reserves | 133 | €93,170 | €100,970 | +€7,800 | +8.4% |
| Profit (loss) carried forward | 14 | €58 | €113 | +€55 | +94.5% |
| Amounts payable | 17/49 | €59,057 | €44,990 | -€14,068 | -23.8% |
| Amounts payable within one year | 42/48 | €39,057 | €44,990 | +€5,932 | +15.2% |
| Financial debts | 43 | €2,716 | €2,278 | -€438 | -16.1% |
| Credit institutions | 430/8 | €2,716 | €2,278 | -€438 | -16.1% |
| Trade debts | 44 | €6,849 | €1,560 | -€5,289 | -77.2% |
| Suppliers | 440/4 | €6,849 | €1,560 | -€5,289 | -77.2% |
| Advances received on contracts in progress | 46 | - | €452 | +€452 | |
| Taxes, remuneration and social security | 45 | €13,942 | €10,699 | -€3,243 | -23.3% |
| Taxes | 450/3 | €13,942 | €10,699 | -€3,243 | -23.3% |
| Other amounts payable | 47/48 | €15,549 | €30,000 | +€14,451 | +92.9% |
| Accrued charges and deferred income | 492/3 | €20,000 | - | -€20,000 | |
| Remuneration, social security and pensions | 62 | - | €87 | +€87 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,120 | €17,621 | +€4,500 | +34.3% |
| Other operating charges | 640/8 | €514 | €661 | +€147 | +28.7% |
| Non-recurring operating charges | 66A | - | €1,268 | +€1,268 | |
| Gross operating margin | 9900 | €42,259 | €74,788 | +€32,528 | +77.0% |
| Operating profit (loss) | 9901 | €28,625 | €55,151 | +€26,526 | +92.7% |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €645 | €635 | -€10 | -1.5% |
| Recurring financial charges | 65 | €645 | €635 | -€10 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €27,981 | €54,524 | +€26,544 | +94.9% |
| Income taxes | 67/77 | €9,360 | €16,669 | +€7,309 | +78.1% |
| Profit (loss) for the period | 9904 | €18,621 | €37,855 | +€19,234 | +103.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,621 | €37,855 | +€19,234 | +103.3% |
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 12 October 2026 via checked.be.