MOYSON TIBO: 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 TIBO
Largest movements
- Tangible fixed assets +€5,410
up €5,410 (+75.8%), from €7,133 to €12,543
of which Furniture and vehicles: +€4,765
- Cash -€3,431
down €3,431 (-27.3%), from €12,546 to €9,116
mainly Investment in fixed assets (net) (-€7,298) and Tax, wage and social debts (-€3,712)
- Receivables within one year +€1,821
up €1,821 (+18.2%), from €10,015 to €11,836
of which Other amounts receivable: +€4,560
- Reserves +€5,233
new in 2025: €5,233
- Tax, wage and social debts -€3,712
down €3,712 (-29.7%), from €12,515 to €8,803
of which Taxes: -€3,712
- Debts after one year +€1,825
new in 2025: €1,825
- Current portion of long-term debt +€1,743
new in 2025: €1,743
- Trade debts -€1,326
down €1,326 (-50.1%), from €2,647 to €1,321
- Gross operating margin +€6,664
up €6,664 (+156%), from €4,267 to €10,931
- Taxes +€1,377
up €1,377 (+444%), from €310 to €1,687
- Financial charges +€1,105
up €1,105 (+603%), from €183 to €1,288
- Other operating charges +€408
up €408 (+148%), from €275 to €684
- Depreciation -€226
down €226 (-10.0%), from €2,265 to €2,039
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.
Derived cash bridge
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 | €30,294 | €33,661 | +€3,366 | +11.1% |
| Formation expenses | 20 | €151 | - | -€151 | |
| Fixed assets | 21/28 | €7,133 | €12,543 | +€5,410 | +75.8% |
| Tangible fixed assets | 22/27 | €7,133 | €12,543 | +€5,410 | +75.8% |
| Plant, machinery and equipment | 23 | - | €645 | +€645 | |
| Furniture and vehicles | 24 | €7,133 | €11,898 | +€4,765 | +66.8% |
| Current assets | 29/58 | €23,010 | €21,117 | -€1,893 | -8.2% |
| Amounts receivable within one year | 40/41 | €10,015 | €11,836 | +€1,821 | +18.2% |
| Trade receivables | 40 | €9,817 | €7,078 | -€2,739 | -27.9% |
| Other amounts receivable | 41 | €197 | €4,757 | +€4,560 | +2,309% |
| Cash at bank and in hand | 54/58 | €12,546 | €9,116 | -€3,431 | -27.3% |
| Deferred charges and accrued income | 490/1 | €449 | €166 | -€283 | -63.0% |
| Total equity and liabilities | 10/49 | €30,294 | €33,661 | +€3,366 | +11.1% |
| Equity | 10/15 | €6,234 | €11,467 | +€5,233 | +84.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €5,233 | +€5,233 | |
| Distributable reserves | 133 | - | €5,233 | +€5,233 | |
| Profit (loss) carried forward | 14 | €1,234 | €1,234 | = | 0.0% |
| Amounts payable | 17/49 | €24,061 | €22,194 | -€1,867 | -7.8% |
| Amounts payable after more than one year | 17 | - | €1,825 | +€1,825 | |
| Financial debts | 170/4 | - | €1,825 | +€1,825 | |
| Amounts payable within one year | 42/48 | €24,061 | €20,369 | -€3,692 | -15.3% |
| Current portion of amounts payable after more than one year | 42 | - | €1,743 | +€1,743 | |
| Trade debts | 44 | €2,647 | €1,321 | -€1,326 | -50.1% |
| Suppliers | 440/4 | €2,647 | €1,321 | -€1,326 | -50.1% |
| Taxes, remuneration and social security | 45 | €12,515 | €8,803 | -€3,712 | -29.7% |
| Taxes | 450/3 | €10,015 | €6,303 | -€3,712 | -37.1% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €8,898 | €8,502 | -€396 | -4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,265 | €2,039 | -€226 | -10.0% |
| Other operating charges | 640/8 | €275 | €684 | +€408 | +148% |
| Gross operating margin | 9900 | €4,267 | €10,931 | +€6,664 | +156% |
| Operating profit (loss) | 9901 | €1,727 | €8,209 | +€6,482 | +375% |
| Financial charges | 65/66B | €183 | €1,288 | +€1,105 | +603% |
| Recurring financial charges | 65 | €183 | €1,288 | +€1,105 | +603% |
| Profit (loss) for the period before taxes | 9903 | €1,544 | €6,921 | +€5,377 | +348% |
| Income taxes | 67/77 | €310 | €1,687 | +€1,377 | +444% |
| Profit (loss) for the period | 9904 | €1,234 | €5,233 | +€4,000 | +324% |
| Profit (loss) for the period to be appropriated | 9905 | €1,234 | €5,233 | +€4,000 | +324% |
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 29 October 2026 via checked.be.