theMoodstudio: 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.
theMoodstudio
Largest movements
- Deferred charges and accrued income -€12,794
down €12,794 (-92.9%), from €13,764 to €970
- Cash +€8,648
up €8,648 (+117%), from €7,405 to €16,053
mainly Debts after one year (+€39,000) and Deferred charges and accrued income (+€12,794)
- Receivables within one year -€8,402
down €8,402 (-27.7%), from €30,303 to €21,902
of which Trade receivables: -€11,364
- Tangible fixed assets -€5,788
down €5,788 (-19.3%), from €30,063 to €24,275
- Profit (loss) carried forward -€63,179
down €63,179 (-35.4%), from -€178,453 to -€241,632
- Debts after one year +€39,000
up €39,000 (+30.7%), from €127,097 to €166,097
- Accrued charges and deferred income -€13,004
no longer reported in 2025 (was €13,004)
- Trade debts +€12,363
up €12,363 (+39.0%), from €31,720 to €44,083
- Other debts +€11,615
up €11,615 (+20.3%), from €57,105 to €68,720
- Gross operating margin -€22,987
down €22,987, from €3,657 to -€19,330
- Staff costs -€12,434
down €12,434 (-43.4%), from €28,622 to €16,188
- Other operating charges +€11,750
up €11,750 (+458%), from €2,567 to €14,317
- Financial charges -€9,831
down €9,831 (-67.4%), from €14,586 to €4,755
- Financial income -€524
down €524 (-99.3%), from €527 to €4
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 | €132,036 | €113,700 | -€18,336 | -13.9% |
| Fixed assets | 21/28 | €30,563 | €24,775 | -€5,788 | -18.9% |
| Tangible fixed assets | 22/27 | €30,063 | €24,275 | -€5,788 | -19.3% |
| Furniture and vehicles | 24 | €30,063 | €24,275 | -€5,788 | -19.3% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €101,473 | €88,925 | -€12,548 | -12.4% |
| Stocks and contracts in progress | 3 | €50,000 | €50,000 | = | 0.0% |
| Stocks | 30/36 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €30,303 | €21,902 | -€8,402 | -27.7% |
| Trade receivables | 40 | €28,766 | €17,401 | -€11,364 | -39.5% |
| Other amounts receivable | 41 | €1,538 | €4,500 | +€2,963 | +193% |
| Cash at bank and in hand | 54/58 | €7,405 | €16,053 | +€8,648 | +117% |
| Deferred charges and accrued income | 490/1 | €13,764 | €970 | -€12,794 | -92.9% |
| Total equity and liabilities | 10/49 | €132,036 | €113,700 | -€18,336 | -13.9% |
| Equity | 10/15 | -€116,593 | -€179,772 | -€63,179 | -54.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €51,860 | €51,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€178,453 | -€241,632 | -€63,179 | -35.4% |
| Amounts payable | 17/49 | €248,630 | €293,472 | +€44,843 | +18.0% |
| Amounts payable after more than one year | 17 | €127,097 | €166,097 | +€39,000 | +30.7% |
| Financial debts | 170/4 | €127,097 | €166,097 | +€39,000 | +30.7% |
| Amounts payable within one year | 42/48 | €108,529 | €127,375 | +€18,847 | +17.4% |
| Current portion of amounts payable after more than one year | 42 | €6,000 | €6,000 | = | 0.0% |
| Trade debts | 44 | €31,720 | €44,083 | +€12,363 | +39.0% |
| Suppliers | 440/4 | €31,720 | €44,083 | +€12,363 | +39.0% |
| Taxes, remuneration and social security | 45 | €13,704 | €8,572 | -€5,131 | -37.4% |
| Taxes | 450/3 | €7,537 | €6,535 | -€1,001 | -13.3% |
| Remuneration and social security | 454/9 | €6,167 | €2,037 | -€4,130 | -67.0% |
| Other amounts payable | 47/48 | €57,105 | €68,720 | +€11,615 | +20.3% |
| Accrued charges and deferred income | 492/3 | €13,004 | - | -€13,004 | |
| Non-recurring operating income | 76A | €5,257 | €63 | -€5,194 | -98.8% |
| Remuneration, social security and pensions | 62 | €28,622 | €16,188 | -€12,434 | -43.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,130 | €8,378 | +€248 | +3.0% |
| Other operating charges | 640/8 | €2,567 | €14,317 | +€11,750 | +458% |
| Gross operating margin | 9900 | €3,657 | -€19,330 | -€22,987 | |
| Operating profit (loss) | 9901 | -€35,663 | -€58,213 | -€22,550 | -63.2% |
| Financial income | 75/76B | €527 | €4 | -€524 | -99.3% |
| Recurring financial income | 75 | €527 | €4 | -€524 | -99.3% |
| Financial charges | 65/66B | €14,586 | €4,755 | -€9,831 | -67.4% |
| Recurring financial charges | 65 | €14,586 | €4,755 | -€9,831 | -67.4% |
| Profit (loss) for the period before taxes | 9903 | -€49,722 | -€62,965 | -€13,243 | -26.6% |
| Income taxes | 67/77 | €107 | €214 | +€107 | +100% |
| Profit (loss) for the period | 9904 | -€49,829 | -€63,179 | -€13,350 | -26.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€49,829 | -€63,179 | -€13,350 | -26.8% |
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 19 October 2026 via checked.be.