MOYATA: 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.
MOYATA
Largest movements
- Cash -€27,980
down €27,980 (-29.1%), from €96,314 to €68,333
mainly Contributions, distributions and other (-€65,000) and Other debts (-€9,614)
- Receivables within one year +€3,587
up €3,587 (+9.8%), from €36,528 to €40,115
of which Trade receivables: +€4,633
- Tangible fixed assets +€1,581
up €1,581 (+82.4%), from €1,919 to €3,500
of which Furniture and vehicles: +€2,380
- Profit (loss) carried forward -€25,474
down €25,474 (-47.9%), from €53,127 to €27,653
- Tax, wage and social debts +€10,984
up €10,984 (+97.3%), from €11,287 to €22,271
of which Taxes: +€6,386
- Other debts -€9,614
down €9,614 (-19.5%), from €49,190 to €39,576
- Trade debts +€2,168
up €2,168 (+151.8%), from €1,428 to €3,595
- Gross operating margin +€12,936
up €12,936 (+32.4%), from €39,971 to €52,906
- Other operating charges +€1,962
up €1,962 (+506.6%), from €387 to €2,350
- Taxes +€641
up €641 (+7.7%), from €8,374 to €9,015
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 | €134,909 | €112,973 | -€21,936 | -16.3% |
| Fixed assets | 21/28 | €1,944 | €4,525 | +€2,581 | +132.8% |
| Tangible fixed assets | 22/27 | €1,919 | €3,500 | +€1,581 | +82.4% |
| Plant, machinery and equipment | 23 | €1,919 | €1,119 | -€799 | -41.7% |
| Furniture and vehicles | 24 | - | €2,380 | +€2,380 | |
| Financial fixed assets | 28 | €25 | €1,025 | +€1,000 | +4000.0% |
| Current assets | 29/58 | €132,965 | €108,448 | -€24,517 | -18.4% |
| Amounts receivable within one year | 40/41 | €36,528 | €40,115 | +€3,587 | +9.8% |
| Trade receivables | 40 | €31,255 | €35,888 | +€4,633 | +14.8% |
| Other amounts receivable | 41 | €5,273 | €4,227 | -€1,045 | -19.8% |
| Cash at bank and in hand | 54/58 | €96,314 | €68,333 | -€27,980 | -29.1% |
| Deferred charges and accrued income | 490/1 | €124 | - | -€124 | |
| Total equity and liabilities | 10/49 | €134,909 | €112,973 | -€21,936 | -16.3% |
| Equity | 10/15 | €73,004 | €47,530 | -€25,474 | -34.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,277 | €1,277 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,277 | €1,277 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,277 | €1,277 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,127 | €27,653 | -€25,474 | -47.9% |
| Amounts payable | 17/49 | €61,905 | €65,443 | +€3,538 | +5.7% |
| Amounts payable within one year | 42/48 | €61,905 | €65,443 | +€3,538 | +5.7% |
| Trade debts | 44 | €1,428 | €3,595 | +€2,168 | +151.8% |
| Suppliers | 440/4 | €1,428 | €3,595 | +€2,168 | +151.8% |
| Taxes, remuneration and social security | 45 | €11,287 | €22,271 | +€10,984 | +97.3% |
| Taxes | 450/3 | €11,287 | €17,674 | +€6,386 | +56.6% |
| Remuneration and social security | 454/9 | - | €4,597 | +€4,597 | |
| Other amounts payable | 47/48 | €49,190 | €39,576 | -€9,614 | -19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €685 | €1,063 | +€378 | +55.2% |
| Other operating charges | 640/8 | €387 | €2,350 | +€1,962 | +506.6% |
| Gross operating margin | 9900 | €39,971 | €52,906 | +€12,936 | +32.4% |
| Operating profit (loss) | 9901 | €38,899 | €49,494 | +€10,595 | +27.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,464 | €952 | -€511 | -34.9% |
| Recurring financial charges | 65 | €1,464 | €952 | -€511 | -34.9% |
| Profit (loss) for the period before taxes | 9903 | €37,435 | €48,542 | +€11,107 | +29.7% |
| Income taxes | 67/77 | €8,374 | €9,015 | +€641 | +7.7% |
| Profit (loss) for the period | 9904 | €29,061 | €39,526 | +€10,466 | +36.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,061 | €39,526 | +€10,466 | +36.0% |
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 9 October 2026 via checked.be.