ONS MOEKE: 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.
ONS MOEKE
Largest movements
- Tangible fixed assets -€32,484
down €32,484 (-2.7%), from €1.2m to €1.2m
of which Land and buildings: -€31,833
- Profit (loss) carried forward -€34,622
down €34,622 (-45.2%), from -€76,562 to -€111,184
- Debts after one year -€17,645
down €17,645 (-2.2%), from €816,104 to €798,459
of which Financial debts: -€17,645
- Other debts +€16,873
up €16,873 (+2.6%), from €638,761 to €655,634
- Gross operating margin -€65,165
down €65,165 (-67.0%), from €97,328 to €32,163
- Staff costs -€37,633
no longer reported in 2024 (was €37,633)
- Financial income -€7,636
down €7,636 (-98.6%), from €7,746 to €110
- Financial charges +€5,287
up €5,287 (+23.5%), from €22,545 to €27,832
- Depreciation -€4,189
down €4,189 (-11.4%), from €36,672 to €32,484
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.
Derived cash bridge
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 | €1,647,917 | €1,608,658 | -€39,259 | -2.4% |
| Fixed assets | 21/28 | €1,218,286 | €1,185,802 | -€32,484 | -2.7% |
| Tangible fixed assets | 22/27 | €1,218,286 | €1,185,802 | -€32,484 | -2.7% |
| Land and buildings | 22 | €1,216,105 | €1,184,272 | -€31,833 | -2.6% |
| Plant, machinery and equipment | 23 | €1,778 | €1,530 | -€248 | -14.0% |
| Furniture and vehicles | 24 | €403 | - | -€403 | |
| Current assets | 29/58 | €429,631 | €422,856 | -€6,775 | -1.6% |
| Amounts receivable within one year | 40/41 | €426,952 | €421,622 | -€5,330 | -1.2% |
| Trade receivables | 40 | €62,800 | €51,400 | -€11,400 | -18.2% |
| Other amounts receivable | 41 | €364,152 | €370,222 | +€6,070 | +1.7% |
| Cash at bank and in hand | 54/58 | €650 | €662 | +€12 | +1.8% |
| Deferred charges and accrued income | 490/1 | €2,029 | €572 | -€1,457 | -71.8% |
| Total equity and liabilities | 10/49 | €1,647,917 | €1,608,658 | -€39,259 | -2.4% |
| Equity | 10/15 | €142,429 | €107,807 | -€34,622 | -24.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €183,690 | €183,690 | = | 0.0% |
| Reserves | 13 | €16,700 | €16,700 | = | 0.0% |
| Distributable reserves | 133 | €16,700 | €16,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,562 | -€111,184 | -€34,622 | -45.2% |
| Amounts payable | 17/49 | €1,505,488 | €1,500,851 | -€4,636 | -0.3% |
| Amounts payable after more than one year | 17 | €816,104 | €798,459 | -€17,645 | -2.2% |
| Financial debts | 170/4 | €466,104 | €448,459 | -€17,645 | -3.8% |
| Other amounts payable | 178/9 | €350,000 | €350,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €671,384 | €697,892 | +€26,508 | +3.9% |
| Current portion of amounts payable after more than one year | 42 | €19,296 | €18,247 | -€1,049 | -5.4% |
| Trade debts | 44 | €13,328 | €23,545 | +€10,217 | +76.7% |
| Suppliers | 440/4 | €13,328 | €23,545 | +€10,217 | +76.7% |
| Taxes, remuneration and social security | 45 | - | €467 | +€467 | |
| Taxes | 450/3 | - | €467 | +€467 | |
| Other amounts payable | 47/48 | €638,761 | €655,634 | +€16,873 | +2.6% |
| Accrued charges and deferred income | 492/3 | €18,000 | €4,500 | -€13,500 | -75.0% |
| Non-recurring operating income | 76A | €1,303 | - | -€1,303 | |
| Remuneration, social security and pensions | 62 | €37,633 | - | -€37,633 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,672 | €32,484 | -€4,189 | -11.4% |
| Other operating charges | 640/8 | €4,250 | €6,579 | +€2,329 | +54.8% |
| Gross operating margin | 9900 | €97,328 | €32,163 | -€65,165 | -67.0% |
| Operating profit (loss) | 9901 | €18,773 | -€6,900 | -€25,673 | |
| Financial income | 75/76B | €7,746 | €110 | -€7,636 | -98.6% |
| Recurring financial income | 75 | €7,746 | €110 | -€7,636 | -98.6% |
| Financial charges | 65/66B | €22,545 | €27,832 | +€5,287 | +23.5% |
| Recurring financial charges | 65 | €22,545 | €27,832 | +€5,287 | +23.5% |
| Profit (loss) for the period before taxes | 9903 | €3,974 | -€34,622 | -€38,596 | |
| Profit (loss) for the period | 9904 | €3,974 | -€34,622 | -€38,596 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,974 | -€34,622 | -€38,596 |
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 29 October 2026 via checked.be.