MOURA: 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.
MOURA
Largest movements
- Receivables within one year -€24,425
down €24,425 (-96.1%), from €25,416 to €991
- Tangible fixed assets -€13,656
down €13,656 (-28.5%), from €47,901 to €34,245
of which Plant, machinery and equipment: -€10,698
- Tax, wage and social debts -€21,295
down €21,295 (-73.6%), from €28,946 to €7,651
of which Taxes: -€23,963
- Trade debts -€21,040
down €21,040 (-99.5%), from €21,150 to €110
- Profit (loss) carried forward +€3,287
up €3,287 (+3.7%), from €89,668 to €92,955
- Staff costs -€21,296
down €21,296 (-89.3%), from €23,844 to €2,548
- Gross operating margin -€15,192
down €15,192 (-29.3%), from €51,770 to €36,578
- Taxes +€13,145
up €13,145 (+1,604%), from €820 to €13,965
- Depreciation +€3,466
up €3,466 (+34.0%), from €10,190 to €13,656
- Write-downs +€1,605
up €1,605 (+8,297%), from €19 to €1,624
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 | €169,764 | €130,716 | -€39,048 | -23.0% |
| Fixed assets | 21/28 | €48,076 | €34,420 | -€13,656 | -28.4% |
| Tangible fixed assets | 22/27 | €47,901 | €34,245 | -€13,656 | -28.5% |
| Plant, machinery and equipment | 23 | €33,108 | €22,410 | -€10,698 | -32.3% |
| Furniture and vehicles | 24 | €14,793 | €11,835 | -€2,959 | -20.0% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €121,688 | €96,296 | -€25,392 | -20.9% |
| Amounts receivable after more than one year | 29 | €3,500 | €3,500 | = | 0.0% |
| Trade receivables | 290 | €3,500 | €3,500 | = | 0.0% |
| Stocks and contracts in progress | 3 | €3,897 | €3,298 | -€599 | -15.4% |
| Stocks | 30/36 | €3,897 | €3,298 | -€599 | -15.4% |
| Amounts receivable within one year | 40/41 | €25,416 | €991 | -€24,425 | -96.1% |
| Other amounts receivable | 41 | €25,416 | €991 | -€24,425 | -96.1% |
| Cash at bank and in hand | 54/58 | €88,874 | €88,506 | -€368 | -0.4% |
| Total equity and liabilities | 10/49 | €169,764 | €130,716 | -€39,048 | -23.0% |
| Equity | 10/15 | €119,668 | €122,955 | +€3,287 | +2.7% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,668 | €92,955 | +€3,287 | +3.7% |
| Amounts payable | 17/49 | €50,096 | €7,761 | -€42,335 | -84.5% |
| Amounts payable within one year | 42/48 | €50,096 | €7,761 | -€42,335 | -84.5% |
| Trade debts | 44 | €21,150 | €110 | -€21,040 | -99.5% |
| Suppliers | 440/4 | €21,150 | €110 | -€21,040 | -99.5% |
| Taxes, remuneration and social security | 45 | €28,946 | €7,651 | -€21,295 | -73.6% |
| Taxes | 450/3 | €27,931 | €3,968 | -€23,963 | -85.8% |
| Remuneration and social security | 454/9 | €1,015 | €3,683 | +€2,668 | +263% |
| Remuneration, social security and pensions | 62 | €23,844 | €2,548 | -€21,296 | -89.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,190 | €13,656 | +€3,466 | +34.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €19 | €1,624 | +€1,605 | +8,297% |
| Other operating charges | 640/8 | €1,017 | - | -€1,017 | |
| Non-recurring operating charges | 66A | €1,204 | €200 | -€1,004 | -83.4% |
| Gross operating margin | 9900 | €51,770 | €36,578 | -€15,192 | -29.3% |
| Operating profit (loss) | 9901 | €15,495 | €18,550 | +€3,055 | +19.7% |
| Financial income | 75/76B | €2 | €35 | +€33 | +1,473% |
| Recurring financial income | 75 | €2 | €35 | +€33 | +1,473% |
| Financial charges | 65/66B | €1,827 | €1,333 | -€494 | -27.0% |
| Recurring financial charges | 65 | €1,827 | €1,333 | -€494 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | €13,670 | €17,252 | +€3,581 | +26.2% |
| Income taxes | 67/77 | €820 | €13,965 | +€13,145 | +1,604% |
| Profit (loss) for the period | 9904 | €12,851 | €3,287 | -€9,564 | -74.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,851 | €3,287 | -€9,564 | -74.4% |
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 24 October 2026 via checked.be.