MOSS (0474.713.743): financials and annual accounts

MOSS

Ghent ·KBO/BCE: BE 0474.713.743

Line	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010	2009	2008	2007	2006
Balance sheet: assets
Total assets`20/58`	136,409	184,963	184,501	206,525	224,831	250,861	247,151	232,626	268,540	196,445	141,128	142,383	136,801	68,534	103,500	102,337	69,935	65,955	100,000	113,443
Fixed assets`21/28`	105,461	116,631	131,192	146,439	161,850	180,491	176,162	187,378	172,404	123,645	16,316	13,468	12,622	1,296	1,119	2,973	3,847	10,039	38,271	36,582
Intangible fixed assets`21`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	158	316	474	792	320
Tangible fixed assets`22/27`	103,311	114,481	129,042	144,289	159,700	178,341	174,012	185,228	170,254	123,645	16,316	13,468	12,622	1,296	1,119	2,815	3,531	9,565	37,479	36,262
Land and buildings`22`	103,311	114,012	124,713	135,414	146,115	156,816	167,517	177,431	168,640	121,380	-	-	-	-	-	-	-	-	-	-
Plant, machinery and equipment`23`	0	15	0	2,926	570	1,102	418	605	1,394	1,825	1,656	6,056	8,712	1,296	1,119	2,156	2,513	1,447	2,761	2,809
Furniture and vehicles`24`	0	454	4,329	5,949	13,015	20,423	6,077	7,192	220	440	3,360	7,412	3,910	-	-	-	-	153	3,308	6,463
Other tangible fixed assets`26`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	659	1,018	7,965	13,412	19,762
Assets under construction and advance payments`27`	-	-	-	-	-	-	-	-	-	-	11,300	-	-	-	-	-	-	-	-	-
Financial fixed assets`28`	2,150	2,150	2,150	2,150	2,150	2,150	2,150	2,150	2,150	-	-	-	-	-	-	-	-	-	-	-
Current assets`29/58`	30,948	68,332	53,309	60,085	62,981	70,370	70,988	45,248	96,136	72,801	124,812	128,915	124,179	67,238	102,381	99,364	66,088	55,916	61,729	76,860
Stocks and contracts in progress`3`	9,137	22,364	18,150	18,231	30,181	25,096	30,019	3,062	66,394	49,316	83,625	63,834	44,697	20,958	63,325	10,000	27,874	10,920	2,468	52,350
Contracts in progress`37`	9,137	22,364	18,150	18,231	30,181	25,096	30,019	3,062	66,394	49,316	83,625	63,834	44,697	20,958	63,325	10,000	27,874	10,920	2,468	52,350
Amounts receivable within one year`40/41`	21,430	43,363	33,968	34,353	31,152	36,487	36,617	17,758	24,522	14,739	9,547	57,971	49,970	38,565	27,269	86,465	31,714	41,678	51,919	12,179
Trade receivables`40`	20,024	42,274	31,359	20,901	30,862	31,775	36,441	17,739	23,608	14,043	8,335	39,896	28,915	27,819	25,588	83,982	30,604	41,678	43,094	1,575
Other amounts receivable`41`	1,407	1,089	2,609	13,451	290	4,713	175	19	914	696	1,212	18,075	21,055	10,746	1,681	2,482	1,111	-	8,826	10,604
Cash at bank and in hand`54/58`	-	0	295	4,762	295	295	3,044	23,422	2,296	7,576	28,352	4,665	27,923	6,799	10,888	2,026	4,791	1,922	4,848	8,296
Deferred charges and accrued income`490/1`	380	2,605	896	2,739	1,353	8,492	1,309	1,006	2,924	1,169	3,288	2,445	1,589	916	899	873	1,708	1,396	2,494	4,035
Balance sheet: equity and liabilities
Total equity and liabilities`10/49`	136,409	184,963	184,501	206,525	224,831	250,861	247,151	232,626	268,540	196,445	141,128	142,383	136,801	68,534	103,500	102,337	69,935	65,955	100,000	113,443
Equity`10/15`	-88,703	-59,848	-61,089	15,410	12,972	11,226	8,532	6,198	430	-23,637	-36,084	10,551	18,175	17,054	16,599	18,907	11,721	7,260	7,514	9,265
Contributions`10/11`	19,200	19,200	19,200	19,200	19,200	19,200	19,200	19,200	19,200	19,200	19,200	19,200	19,200	19,200	19,200	19,200	6,400	6,400	6,400	6,400
Issued capital`100`	-	-	-	-	-	-	19,200	19,200	19,200	19,200	19,200	19,200	19,200	19,200	19,200	19,200	19,200	19,200	19,200	19,200
Uncalled capital`101`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	12,800	12,800	12,800	12,800
Reserves`13`	1,920	1,920	1,920	1,920	1,920	1,920	1,920	1,920	1,920	1,920	1,920	1,920	1,920	1,920	1,920	1,920	1,920	1,920	1,920	1,920
Non-distributable reserves`130/1`	-	0	1,920	1,920	1,920	1,920	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Legal reserve`130`	-	-	-	-	-	-	1,920	1,920	1,920	1,920	1,920	1,920	1,920	1,920	1,920	1,920	1,920	1,920	1,920	1,920
Reserves not available under the articles`1311`	-	0	1,920	1,920	1,920	1,920	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Distributable reserves`133`	1,920	1,920	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Profit (loss) carried forward`14`	-109,823	-80,968	-82,209	-5,710	-8,148	-9,894	-12,588	-14,922	-20,690	-44,757	-57,204	-10,569	-2,945	-4,066	-4,521	-2,213	3,401	-1,060	-806	945
Amounts payable`17/49`	225,112	244,811	245,589	191,115	211,859	239,635	238,618	226,428	268,110	220,082	177,212	131,832	118,626	51,480	86,902	83,430	58,215	58,694	92,485	104,178
Amounts payable after more than one year`17`	22,755	33,867	44,808	55,807	67,783	79,571	86,892	96,727	106,356	115,779	-	-	-	-	-	-	-	3,498	20,543	22,530
Financial debts`170/4`	22,755	33,867	44,808	55,807	67,783	79,571	86,892	96,727	106,356	115,779	-	-	-	-	-	-	-	3,498	20,543	22,530
Amounts payable within one year`42/48`	202,357	210,944	200,648	135,308	143,586	160,064	151,726	129,701	161,754	104,303	177,212	131,832	118,626	49,147	86,902	83,430	57,534	55,197	71,297	81,569
Current portion of amounts payable after more than one year`42`	11,113	10,940	10,999	13,432	11,788	11,603	9,835	9,629	9,423	9,221	-	-	-	-	-	-	3,498	5,996	13,690	14,167
Financial debts`43`	748	8,066	9,164	0	9,138	7,952	-	-	-	-	-	-	-	1,701	1,044	15,350	5,906	16,803	11,536	-
Credit institutions`430/8`	748	8,066	9,164	0	9,138	7,952	-	-	-	-	-	-	-	1,701	1,044	15,350	5,906	16,803	11,536	-
Trade debts`44`	39,037	44,307	68,050	39,435	49,813	62,936	67,579	52,427	71,095	35,166	71,281	36,179	35,086	12,511	41,147	49,762	23,946	20,972	43,698	63,773
Suppliers`440/4`	39,037	44,307	68,050	39,435	49,813	62,936	67,579	52,427	71,095	35,166	71,281	36,179	35,086	12,511	41,147	49,762	23,946	20,972	43,698	63,773
Taxes, remuneration and social security`45`	8,272	13,459	57,430	25,774	13,723	20,145	17,408	15,842	22,569	10,699	53,126	43,262	37,527	29,883	20,441	18,310	23,562	7,611	2,373	3,628
Taxes`450/3`	8,272	13,459	13,530	19,774	7,723	14,145	11,408	9,842	16,569	8,699	53,126	43,262	37,527	29,883	20,441	18,310	23,562	7,611	2,373	3,628
Remuneration and social security`454/9`	-	0	43,900	6,000	6,000	6,000	6,000	6,000	6,000	2,000	-	-	-	-	-	-	-	-	-	-
Other amounts payable`47/48`	143,187	134,172	55,006	56,668	59,124	57,427	56,905	51,802	58,668	49,218	52,805	52,391	46,013	5,052	24,270	8	623	3,815	-	-
Accrued charges and deferred income`492/3`	-	0	133	0	490	-	-	-	-	-	-	-	-	2,333	-	-	681	-	645	79
Income statement
Non-recurring operating income`76A`	1,020	-	-	-	-	-	-	-	-	-	27,368	-	-	-	-	-	-	4,260	5,992	-
Gross operating margin`9900`	-12,552	24,478	-54,524	32,697	32,032	28,811	24,016	29,573	44,198	23,910	-53,583	44,924	37,133	10,074	7,515	1,521	22,559	16,448	18,627	19,699
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets`630`	10,992	14,561	15,248	19,508	18,641	17,500	13,027	13,655	10,039	7,170	5,520	6,953	5,777	1,192	1,653	1,930	8,732	8,969	18,864	14,754
Other operating charges`640/8`	1,772	3,628	3,672	4,826	4,295	4,492	3,489	4,606	3,801	3,503	5,097	4,877	3,816	2,126	1,638	2,286	2,267	2,029	3,631	2,894
Non-recurring operating charges`66A`	-	-	-	-	-	-	-	-	-	1,791	-	-	455	-	659	-	-	4,328	-	-
Operating profit (loss)`9901`	-25,316	6,290	-73,443	8,363	9,096	6,819	7,500	11,312	30,358	11,446	-64,200	33,094	27,540	6,756	4,224	-2,694	11,560	5,450	-3,869	2,051
Financial income`75/76B`	134	80	0	69	11	2,164	833	1,102	1,129	6,995	225	7,476	38	433	53	1,587	1,326	2,364	531	807
Recurring financial income`75`	134	80	0	69	11	2,164	833	1,102	1,129	6,995	225	7,476	38	433	53	1,587	1,326	2,364	531	807
Financial charges`65/66B`	3,463	4,788	2,729	4,419	5,478	3,685	3,989	4,741	5,360	5,821	9,841	11,842	7,185	4,602	5,338	4,107	5,936	6,261	3,624	4,101
Recurring financial charges`65`	3,463	4,788	2,729	4,419	5,478	3,685	3,989	4,741	5,360	5,821	9,841	11,842	7,185	4,602	5,338	4,107	5,936	6,261	3,624	4,101
Profit (loss) for the period before taxes`9903`	-28,645	1,582	-76,171	4,013	3,630	5,297	4,344	7,673	26,127	12,620	-46,448	28,728	19,938	2,587	-1,720	-5,214	6,950	1,485	-970	-1,243
Income taxes`67/77`	210	341	327	1,575	1,884	2,603	2,010	1,905	2,060	172	187	1,352	3,817	2,132	589	399	2,489	1,739	780	404
Profit (loss) for the period`9904`	-28,855	1,241	-76,498	2,438	1,746	2,694	2,334	5,768	24,067	12,447	-46,635	27,376	16,121	455	-2,308	-5,614	4,460	-254	-1,751	-1,646
Profit (loss) for the period to be appropriated`9905`	-28,855	1,241	-76,498	2,438	1,746	2,694	2,334	5,768	24,067	12,447	-46,635	27,376	16,121	455	-2,308	-5,614	4,460	-254	-1,751	-1,646
Appropriation of the result
Profit (loss) to be appropriated`9906`	-109,823	-80,968	-82,209	-5,710	-8,148	-9,894	-12,588	-14,922	-20,690	-44,757	-57,204	24,431	12,055	-4,066	-4,521	-2,213	3,401	-1,060	-806	945
Profit (loss) brought forward from the previous period`14P`	-80,968	-82,209	-5,710	-8,148	-9,894	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Profit to be distributed`694/7`	-	-	-	-	-	-	-	-	-	-	-	35,000	15,000	-	-	-	-	-	-	-
Directors or managers`695`	-	-	-	-	-	-	-	-	-	-	-	35,000	15,000	-	-	-	-	-	-	-
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Financial year	Type	Filed	Reference	Document
31-12-2025	micro format	31-08-2026	2026-00470660	PDF
31-12-2024	micro format	24-09-2025	2025-00523913	PDF
31-12-2023	micro format	19-11-2024	2024-00602866	PDF
31-12-2022	micro format	30-09-2023	2023-00466872	PDF
31-12-2021	micro format	19-10-2022	2022-20468324	PDF
31-12-2020	micro format	28-10-2021	2021-74600330	PDF
31-12-2019	micro format	20-11-2020	2020-71600203	PDF
31-12-2018	micro format	10-10-2019	2019-69600223	PDF
31-12-2017	micro format	26-09-2018	2018-65700570	PDF
31-12-2016	micro format	13-09-2017	2017-61100528	PDF
31-12-2015	abbreviated format	05-10-2016	2016-64600439	PDF
31-12-2014	abbreviated format	24-09-2015	2015-59900402	PDF
31-12-2013	abbreviated format	30-09-2014	2014-62100107	PDF
31-12-2012	abbreviated format	25-09-2013	2013-59500338	PDF
31-12-2011	abbreviated format	07-09-2012	2012-55900313	PDF
31-12-2010	abbreviated format	04-07-2011	2011-26400456	PDF
31-12-2009	abbreviated format	08-07-2010	2010-28600321	PDF
31-12-2008	abbreviated format	09-07-2009	2009-39300136	PDF
31-12-2007	abbreviated format	03-07-2008	2008-34700278	PDF
31-12-2006	abbreviated format	05-07-2007	2007-36500097	PDF
31-12-2005	abbreviated format	25-07-2006	2006-51201596	PDF
31-12-2004	abbreviated format	28-06-2005	2005-33801659	PDF

Line	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010	2009	2008	2007	2006
EBITDA	-14,324	20,850	-58,195	27,871	27,736	24,318	20,527	24,967	40,397	18,616	-58,680	40,047	33,317	7,948	5,877	-764	20,292	14,419	14,996	16,805
Cash flow	-17,864	15,802	-61,251	21,946	20,386	20,194	15,361	19,424	34,106	19,617	-41,115	34,329	21,898	1,647	-656	-3,683	13,192	8,715	17,114	13,107
Investment in fixed assets (approximation)	0	0	0	4,098	0	21,828	1,812	28,629	58,798	117,199	11,300	7,800	21,895	1,369	458	1,056	2,540	1,499	20,553	355
Change in cash	-	-295	-4,468	4,468	0	-2,749	-20,379	21,127	-5,281	-20,776	23,687	-23,258	21,124	-4,089	8,862	-2,765	2,869	-2,926	-3,449	-
Working capital	-171,409	-142,612	-147,340	-75,223	-80,605	-89,694	-80,738	-84,453	-65,618	-31,503	-52,400	-2,917	5,553	18,091	15,480	15,934	8,554	719	-9,569	-4,708
Solvency	-65.0%	-32.4%	-33.1%	7.5%	5.8%	4.5%	3.5%	2.7%	0.2%	-12.0%	-25.6%	7.4%	13.3%	24.9%	16.0%	18.5%	16.8%	11.0%	7.5%	8.2%
Current ratio	0.15	0.32	0.27	0.44	0.44	0.44	0.47	0.35	0.59	0.70	0.70	0.98	1.05	1.37	1.18	1.19	1.15	1.01	0.87	0.94
Quick ratio	0.11	0.22	0.18	0.31	0.23	0.28	0.27	0.33	0.18	0.23	0.23	0.49	0.67	0.94	0.45	1.07	0.66	0.82	0.83	0.30
Debt to equity	-	-	-	12.40	16.33	21.35	27.97	36.53	-	-	-	12.49	6.53	3.02	5.24	4.41	4.97	8.08	12.31	11.24
ROE	-	-	-	15.8%	13.5%	24.0%	27.4%	93.1%	-	-	-	259.5%	88.7%	2.7%	-13.9%	-29.7%	38.1%	-3.5%	-23.3%	-17.8%
ROA	-21.2%	0.7%	-41.5%	1.2%	0.8%	1.1%	0.9%	2.5%	9.0%	6.3%	-33.0%	19.2%	11.8%	0.7%	-2.2%	-5.5%	6.4%	-0.4%	-1.8%	-1.5%
Interest coverage	-4.14	4.35	-21.33	6.31	5.06	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-

Item	2025	2024	2023	2022	2021
Tangible fixed assets	-	-	-	€4,098	-
Financial fixed assets	€0	-	-	-	-
Depreciation and write-downs of the year	€10,992	€14,561	€15,248	€19,508	€18,641

MOSS

Annual accounts 2025

Balance sheet

Change in equityin euro

Change in cash

Position in the sector

Solvency-65.0%

Current ratio0.15

Return on assets-21.2%

Filed annual accounts

Filings

Key figures and ratios

Investments

Insights on MOSS

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