VAN DE MAELE - MOMAND: 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.
VAN DE MAELE - MOMAND
Largest movements
- Tangible fixed assets -€40,000
down €40,000 (-100%), from €40,000 to €0
- Stocks and contracts -€1,500
down €1,500 (-100%), from €1,500 to €0
- Cash -€689
down €689 (-72.2%), from €955 to €266
mainly Net result for the year (-€46,858) and Trade debts (-€1,500)
- Profit (loss) carried forward -€46,858
down €46,858 (-61.9%), from -€75,662 to -€122,520
- Other debts +€5,961
up €5,961 (+5.3%), from €111,825 to €117,786
- Trade debts -€1,500
down €1,500 (-100%), from €1,500 to €0
- Gross operating margin +€21,946
up €21,946 (+81.9%), from -€26,798 to -€4,852
- Financial charges +€1,293
up €1,293 (+276%), from €469 to €1,762
of which Non-recurring financial charges: +€1,500
- Other operating charges -€854
down €854 (-77.8%), from €1,098 to €244
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 | €42,763 | €266 | -€42,497 | -99.4% |
| Fixed assets | 21/28 | €40,000 | €0 | -€40,000 | -100% |
| Tangible fixed assets | 22/27 | €40,000 | €0 | -€40,000 | -100% |
| Plant, machinery and equipment | 23 | €40,000 | €0 | -€40,000 | -100% |
| Current assets | 29/58 | €2,763 | €266 | -€2,497 | -90.4% |
| Stocks and contracts in progress | 3 | €1,500 | €0 | -€1,500 | -100% |
| Stocks | 30/36 | €1,500 | €0 | -€1,500 | -100% |
| Amounts receivable within one year | 40/41 | €308 | €0 | -€308 | -100% |
| Other amounts receivable | 41 | €308 | €0 | -€308 | -100% |
| Cash at bank and in hand | 54/58 | €955 | €266 | -€689 | -72.2% |
| Total equity and liabilities | 10/49 | €42,763 | €266 | -€42,497 | -99.4% |
| Equity | 10/15 | -€70,662 | -€117,520 | -€46,858 | -66.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€75,662 | -€122,520 | -€46,858 | -61.9% |
| Amounts payable | 17/49 | €113,425 | €117,786 | +€4,361 | +3.8% |
| Amounts payable within one year | 42/48 | €113,425 | €117,786 | +€4,361 | +3.8% |
| Trade debts | 44 | €1,500 | €0 | -€1,500 | -100% |
| Suppliers | 440/4 | €1,500 | €0 | -€1,500 | -100% |
| Taxes, remuneration and social security | 45 | €100 | €0 | -€100 | -100% |
| Taxes | 450/3 | €100 | €0 | -€100 | -100% |
| Other amounts payable | 47/48 | €111,825 | €117,786 | +€5,961 | +5.3% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,000 | €5,000 | = | 0.0% |
| Other operating charges | 640/8 | €1,098 | €244 | -€854 | -77.8% |
| Non-recurring operating charges | 66A | - | €35,000 | +€35,000 | |
| Gross operating margin | 9900 | -€26,798 | -€4,852 | +€21,946 | +81.9% |
| Operating profit (loss) | 9901 | -€32,896 | -€45,096 | -€12,200 | -37.1% |
| Financial charges | 65/66B | €469 | €1,762 | +€1,293 | +276% |
| Recurring financial charges | 65 | €469 | €262 | -€207 | -44.1% |
| Non-recurring financial charges | 66B | - | €1,500 | +€1,500 | |
| Profit (loss) for the period before taxes | 9903 | -€33,365 | -€46,858 | -€13,493 | -40.4% |
| Profit (loss) for the period | 9904 | -€33,365 | -€46,858 | -€13,493 | -40.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,365 | -€46,858 | -€13,493 | -40.4% |
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.