Ops Moja: 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.
Ops Moja
Largest movements
- Cash +€30,735
up €30,735 (+67.1%), from €45,785 to €76,519
mainly Receivables within one year (+€11,298) and Net result for the year (+€8,248)
- Receivables within one year -€11,298
down €11,298 (-40.1%), from €28,169 to €16,871
of which Trade receivables: -€11,261
- Tangible fixed assets -€5,470
down €5,470 (-31.2%), from €17,533 to €12,064
- Reserves +€8,248
up €8,248 (+7.0%), from €117,475 to €125,724
of which Distributable reserves: +€8,248
- Other debts +€3,596
up €3,596 (+53.4%), from €6,740 to €10,336
- Tax, wage and social debts +€1,688
up €1,688 (+98.7%), from €1,710 to €3,398
- Gross operating margin -€27,558
down €27,558 (-57.3%), from €48,104 to €20,546
- Financial income +€2,702
up €2,702 (+13510200.0%), from €0 to €2,702
- Taxes +€1,339
up €1,339 (+23.0%), from €5,814 to €7,152
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 | €140,205 | €154,172 | +€13,967 | +10.0% |
| Fixed assets | 21/28 | €44,864 | €39,394 | -€5,470 | -12.2% |
| Tangible fixed assets | 22/27 | €17,533 | €12,064 | -€5,470 | -31.2% |
| Plant, machinery and equipment | 23 | €17,533 | €12,064 | -€5,470 | -31.2% |
| Financial fixed assets | 28 | €27,330 | €27,330 | = | 0.0% |
| Current assets | 29/58 | €95,341 | €114,778 | +€19,436 | +20.4% |
| Stocks and contracts in progress | 3 | €21,388 | €21,388 | = | 0.0% |
| Stocks | 30/36 | €21,388 | €21,388 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €28,169 | €16,871 | -€11,298 | -40.1% |
| Trade receivables | 40 | €27,187 | €15,926 | -€11,261 | -41.4% |
| Other amounts receivable | 41 | €982 | €944 | -€38 | -3.8% |
| Cash at bank and in hand | 54/58 | €45,785 | €76,519 | +€30,735 | +67.1% |
| Total equity and liabilities | 10/49 | €140,205 | €154,172 | +€13,967 | +10.0% |
| Equity | 10/15 | €129,875 | €138,124 | +€8,248 | +6.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €117,475 | €125,724 | +€8,248 | +7.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €115,615 | €123,864 | +€8,248 | +7.1% |
| Amounts payable | 17/49 | €10,329 | €16,048 | +€5,719 | +55.4% |
| Amounts payable within one year | 42/48 | €10,329 | €16,048 | +€5,719 | +55.4% |
| Trade debts | 44 | €1,880 | €2,314 | +€434 | +23.1% |
| Suppliers | 440/4 | €1,880 | €2,314 | +€434 | +23.1% |
| Taxes, remuneration and social security | 45 | €1,710 | €3,398 | +€1,688 | +98.7% |
| Taxes | 450/3 | €1,710 | €3,398 | +€1,688 | +98.7% |
| Other amounts payable | 47/48 | €6,740 | €10,336 | +€3,596 | +53.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,642 | €6,625 | -€17 | -0.3% |
| Other operating charges | 640/8 | €897 | €1,090 | +€194 | +21.6% |
| Gross operating margin | 9900 | €48,104 | €20,546 | -€27,558 | -57.3% |
| Operating profit (loss) | 9901 | €40,565 | €12,831 | -€27,735 | -68.4% |
| Financial income | 75/76B | €0 | €2,702 | +€2,702 | +13510200.0% |
| Recurring financial income | 75 | €0 | €2,702 | +€2,702 | +13510200.0% |
| Financial charges | 65/66B | €56 | €132 | +€76 | +135.3% |
| Recurring financial charges | 65 | €56 | €132 | +€76 | +135.3% |
| Profit (loss) for the period before taxes | 9903 | €40,509 | €15,401 | -€25,109 | -62.0% |
| Income taxes | 67/77 | €5,814 | €7,152 | +€1,339 | +23.0% |
| Profit (loss) for the period | 9904 | €34,696 | €8,248 | -€26,447 | -76.2% |
| Profit (loss) for the period to be appropriated | 9905 | €34,696 | €8,248 | -€26,447 | -76.2% |
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 12 October 2026 via checked.be.