MOYSON: 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.
MOYSON
Largest movements
- Cash -€232,230
down €232,230 (-45.9%), from €506,337 to €274,107
mainly Investment in fixed assets (net) (-€446,086) and Contributions, distributions and other (-€217,000)
- Tangible fixed assets +€223,539
up €223,539 (+8.2%), from €2.7m to €3.0m
of which Land and buildings: +€374,509
- Reserves -€217,000
down €217,000 (-14.1%), from €1.5m to €1.3m
- Profit (loss) carried forward +€198,744
up €198,744 (+193.7%), from €102,587 to €301,330
- Debts after one year +€92,988
up €92,988 (+6.7%), from €1.4m to €1.5m
- Tax, wage and social debts -€59,212
down €59,212 (-30.3%), from €195,588 to €136,376
of which Taxes: -€46,401
- Trade debts -€47,860
down €47,860 (-26.2%), from €182,328 to €134,468
- Gross operating margin -€186,133
down €186,133 (-17.2%), from €1.1m to €897,944
- Taxes -€104,698
down €104,698 (-67.7%), from €154,661 to €49,963
- Staff costs +€37,344
up €37,344 (+11.7%), from €317,932 to €355,276
- Financial charges +€18,444
up €18,444 (+41.2%), from €44,801 to €63,245
- Depreciation +€12,556
up €12,556 (+6.0%), from €209,991 to €222,547
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 | €3,998,976 | €4,004,688 | +€5,712 | +0.1% |
| Fixed assets | 21/28 | €2,728,423 | €2,951,962 | +€223,539 | +8.2% |
| Tangible fixed assets | 22/27 | €2,727,423 | €2,950,962 | +€223,539 | +8.2% |
| Land and buildings | 22 | €2,414,956 | €2,789,465 | +€374,509 | +15.5% |
| Plant, machinery and equipment | 23 | €55,837 | €43,418 | -€12,419 | -22.2% |
| Furniture and vehicles | 24 | €33,983 | €53,159 | +€19,176 | +56.4% |
| Leasing and similar rights | 25 | - | €64,920 | +€64,920 | |
| Assets under construction and advance payments | 27 | €222,648 | - | -€222,648 | |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €1,270,553 | €1,052,726 | -€217,826 | -17.1% |
| Stocks and contracts in progress | 3 | €36,769 | €37,001 | +€232 | +0.6% |
| Stocks | 30/36 | €36,769 | €37,001 | +€232 | +0.6% |
| Amounts receivable within one year | 40/41 | €378,519 | €408,521 | +€30,001 | +7.9% |
| Trade receivables | 40 | €369,580 | €354,275 | -€15,304 | -4.1% |
| Other amounts receivable | 41 | €8,940 | €54,245 | +€45,306 | +506.8% |
| Current investments | 50/53 | €335,743 | €321,826 | -€13,917 | -4.1% |
| Cash at bank and in hand | 54/58 | €506,337 | €274,107 | -€232,230 | -45.9% |
| Deferred charges and accrued income | 490/1 | €13,185 | €11,272 | -€1,912 | -14.5% |
| Total equity and liabilities | 10/49 | €3,998,976 | €4,004,688 | +€5,712 | +0.1% |
| Equity | 10/15 | €1,839,482 | €1,821,226 | -€18,256 | -1.0% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €1,536,895 | €1,319,895 | -€217,000 | -14.1% |
| Distributable reserves | 133 | €1,536,895 | €1,319,895 | -€217,000 | -14.1% |
| Profit (loss) carried forward | 14 | €102,587 | €301,330 | +€198,744 | +193.7% |
| Amounts payable | 17/49 | €2,159,494 | €2,183,463 | +€23,969 | +1.1% |
| Amounts payable after more than one year | 17 | €1,391,501 | €1,484,489 | +€92,988 | +6.7% |
| Financial debts | 170/4 | €1,391,501 | €1,484,489 | +€92,988 | +6.7% |
| Amounts payable within one year | 42/48 | €767,711 | €697,063 | -€70,648 | -9.2% |
| Current portion of amounts payable after more than one year | 42 | €165,063 | €199,563 | +€34,500 | +20.9% |
| Trade debts | 44 | €182,328 | €134,468 | -€47,860 | -26.2% |
| Suppliers | 440/4 | €182,328 | €134,468 | -€47,860 | -26.2% |
| Advances received on contracts in progress | 46 | €4,316 | €4,316 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €195,588 | €136,376 | -€59,212 | -30.3% |
| Taxes | 450/3 | €148,932 | €102,531 | -€46,401 | -31.2% |
| Remuneration and social security | 454/9 | €46,656 | €33,845 | -€12,811 | -27.5% |
| Other amounts payable | 47/48 | €220,415 | €222,339 | +€1,924 | +0.9% |
| Accrued charges and deferred income | 492/3 | €282 | €1,911 | +€1,630 | +578.9% |
| Remuneration, social security and pensions | 62 | €317,932 | €355,276 | +€37,344 | +11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €209,991 | €222,547 | +€12,556 | +6.0% |
| Other operating charges | 640/8 | €13,875 | €18,138 | +€4,263 | +30.7% |
| Gross operating margin | 9900 | €1,084,077 | €897,944 | -€186,133 | -17.2% |
| Operating profit (loss) | 9901 | €542,280 | €301,983 | -€240,297 | -44.3% |
| Financial income | 75/76B | €1,695 | €9,969 | +€8,274 | +488.0% |
| Recurring financial income | 75 | €1,695 | €9,969 | +€8,274 | +488.0% |
| Financial charges | 65/66B | €44,801 | €63,245 | +€18,444 | +41.2% |
| Recurring financial charges | 65 | €44,801 | €63,245 | +€18,444 | +41.2% |
| Profit (loss) for the period before taxes | 9903 | €499,174 | €248,706 | -€250,467 | -50.2% |
| Income taxes | 67/77 | €154,661 | €49,963 | -€104,698 | -67.7% |
| Profit (loss) for the period | 9904 | €344,513 | €198,744 | -€145,769 | -42.3% |
| Profit (loss) for the period to be appropriated | 9905 | €344,513 | €198,744 | -€145,769 | -42.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.