MOYOM: 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.
MOYOM
Largest movements
- Receivables within one year +€13,207
up €13,207 (+2027.2%), from €652 to €13,859
of which Trade receivables: +€13,552
- Cash +€7,083
up €7,083 (+19.2%), from €36,927 to €44,010
mainly Net result for the year (+€14,504) and Tax, wage and social debts (+€4,227)
- Tangible fixed assets -€1,223
down €1,223 (-58.0%), from €2,110 to €887
of which Furniture and vehicles: -€1,130
- Deferred charges and accrued income +€864
up €864 (+5.1%), from €16,912 to €17,776
- Reserves +€14,504
up €14,504 (+43.5%), from €33,310 to €47,814
- Tax, wage and social debts +€4,227
up €4,227 (+30.2%), from €13,983 to €18,211
of which Remuneration and social security: +€3,054
- Other debts +€2,179
up €2,179 (+73.7%), from €2,958 to €5,138
- Gross operating margin +€21,793
up €21,793, from -€1,207 to €20,587
- Taxes +€3,651
up €3,651 (+2051.7%), from €178 to €3,829
- Depreciation -€869
down €869 (-41.5%), from €2,092 to €1,223
- Financial charges -€350
down €350 (-27.3%), from €1,282 to €931
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 | €56,601 | €76,533 | +€19,932 | +35.2% |
| Fixed assets | 21/28 | €2,110 | €887 | -€1,223 | -58.0% |
| Tangible fixed assets | 22/27 | €2,110 | €887 | -€1,223 | -58.0% |
| Furniture and vehicles | 24 | €1,753 | €623 | -€1,130 | -64.4% |
| Other tangible fixed assets | 26 | €357 | €264 | -€93 | -26.1% |
| Current assets | 29/58 | €54,491 | €75,646 | +€21,155 | +38.8% |
| Amounts receivable within one year | 40/41 | €652 | €13,859 | +€13,207 | +2027.2% |
| Trade receivables | 40 | €0 | €13,552 | +€13,552 | |
| Other amounts receivable | 41 | €652 | €307 | -€345 | -52.9% |
| Cash at bank and in hand | 54/58 | €36,927 | €44,010 | +€7,083 | +19.2% |
| Deferred charges and accrued income | 490/1 | €16,912 | €17,776 | +€864 | +5.1% |
| Total equity and liabilities | 10/49 | €56,601 | €76,533 | +€19,932 | +35.2% |
| Equity | 10/15 | €35,910 | €50,414 | +€14,504 | +40.4% |
| Contributions | 10/11 | €2,600 | €2,600 | = | 0.0% |
| Reserves | 13 | €33,310 | €47,814 | +€14,504 | +43.5% |
| Distributable reserves | 133 | €33,310 | €47,814 | +€14,504 | +43.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €20,691 | €26,119 | +€5,428 | +26.2% |
| Amounts payable within one year | 42/48 | €18,103 | €23,906 | +€5,803 | +32.1% |
| Financial debts | 43 | - | €7 | +€7 | |
| Credit institutions | 430/8 | - | €7 | +€7 | |
| Trade debts | 44 | €1,161 | €551 | -€610 | -52.6% |
| Suppliers | 440/4 | €1,161 | €551 | -€610 | -52.6% |
| Taxes, remuneration and social security | 45 | €13,983 | €18,211 | +€4,227 | +30.2% |
| Taxes | 450/3 | €13,983 | €15,157 | +€1,173 | +8.4% |
| Remuneration and social security | 454/9 | €0 | €3,054 | +€3,054 | |
| Other amounts payable | 47/48 | €2,958 | €5,138 | +€2,179 | +73.7% |
| Accrued charges and deferred income | 492/3 | €2,588 | €2,213 | -€375 | -14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,092 | €1,223 | -€869 | -41.5% |
| Other operating charges | 640/8 | €387 | €440 | +€52 | +13.5% |
| Gross operating margin | 9900 | -€1,207 | €20,587 | +€21,793 | |
| Operating profit (loss) | 9901 | -€3,686 | €18,924 | +€22,610 | |
| Financial income | 75/76B | €346 | €339 | -€7 | -1.9% |
| Recurring financial income | 75 | €346 | €339 | -€7 | -1.9% |
| Financial charges | 65/66B | €1,282 | €931 | -€350 | -27.3% |
| Recurring financial charges | 65 | €1,282 | €931 | -€350 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,622 | €18,332 | +€22,954 | |
| Income taxes | 67/77 | €178 | €3,829 | +€3,651 | +2051.7% |
| Profit (loss) for the period | 9904 | -€4,800 | €14,504 | +€19,303 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,800 | €14,504 | +€19,303 |
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 10 October 2026 via checked.be.