BE MOSAN: 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.
BE MOSAN
Largest movements
- Receivables within one year -€18,657
down €18,657 (-21.7%), from €86,018 to €67,362
of which Trade receivables: -€27,739
- Tangible fixed assets -€13,254
down €13,254 (-44.1%), from €30,053 to €16,799
of which Furniture and vehicles: -€13,023
- Cash +€11,684
up €11,684 (+11.4%), from €102,222 to €113,905
mainly Receivables within one year (+€18,657) and Depreciation (+€14,254)
- Deferred charges and accrued income -€5,459
down €5,459 (-17.4%), from €31,373 to €25,914
- Trade debts -€19,408
down €19,408 (-49.2%), from €39,459 to €20,051
- Tax, wage and social debts -€12,889
down €12,889 (-32.0%), from €40,312 to €27,423
of which Remuneration and social security: -€7,358
- Accrued charges and deferred income +€8,128
new in 2025: €8,128
- Profit (loss) carried forward +€4,371
up €4,371 (+4.8%), from €90,944 to €95,314
- Debts after one year -€4,168
down €4,168 (-48.9%), from €8,526 to €4,357
- Staff costs -€75,201
down €75,201 (-47.8%), from €157,373 to €82,172
- Gross operating margin -€28,652
down €28,652 (-21.4%), from €133,891 to €105,239
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 | €255,068 | €228,382 | -€26,686 | -10.5% |
| Fixed assets | 21/28 | €35,455 | €21,201 | -€14,254 | -40.2% |
| Intangible fixed assets | 21 | €2,000 | €1,000 | -€1,000 | -50.0% |
| Tangible fixed assets | 22/27 | €30,053 | €16,799 | -€13,254 | -44.1% |
| Furniture and vehicles | 24 | €29,246 | €16,223 | -€13,023 | -44.5% |
| Other tangible fixed assets | 26 | €808 | €576 | -€231 | -28.6% |
| Financial fixed assets | 28 | €3,402 | €3,402 | = | 0.0% |
| Current assets | 29/58 | €219,612 | €207,181 | -€12,431 | -5.7% |
| Amounts receivable within one year | 40/41 | €86,018 | €67,362 | -€18,657 | -21.7% |
| Trade receivables | 40 | €86,018 | €58,279 | -€27,739 | -32.2% |
| Other amounts receivable | 41 | - | €9,082 | +€9,082 | |
| Cash at bank and in hand | 54/58 | €102,222 | €113,905 | +€11,684 | +11.4% |
| Deferred charges and accrued income | 490/1 | €31,373 | €25,914 | -€5,459 | -17.4% |
| Total equity and liabilities | 10/49 | €255,068 | €228,382 | -€26,686 | -10.5% |
| Equity | 10/15 | €111,404 | €115,774 | +€4,371 | +3.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,944 | €95,314 | +€4,371 | +4.8% |
| Amounts payable | 17/49 | €143,664 | €112,608 | -€31,057 | -21.6% |
| Amounts payable after more than one year | 17 | €8,526 | €4,357 | -€4,168 | -48.9% |
| Financial debts | 170/4 | €8,526 | €4,357 | -€4,168 | -48.9% |
| Amounts payable within one year | 42/48 | €135,139 | €100,122 | -€35,017 | -25.9% |
| Current portion of amounts payable after more than one year | 42 | €6,923 | €4,168 | -€2,754 | -39.8% |
| Trade debts | 44 | €39,459 | €20,051 | -€19,408 | -49.2% |
| Suppliers | 440/4 | €39,459 | €20,051 | -€19,408 | -49.2% |
| Taxes, remuneration and social security | 45 | €40,312 | €27,423 | -€12,889 | -32.0% |
| Taxes | 450/3 | €25,249 | €19,718 | -€5,531 | -21.9% |
| Remuneration and social security | 454/9 | €15,063 | €7,705 | -€7,358 | -48.8% |
| Other amounts payable | 47/48 | €48,445 | €48,480 | +€35 | +0.1% |
| Accrued charges and deferred income | 492/3 | - | €8,128 | +€8,128 | |
| Remuneration, social security and pensions | 62 | €157,373 | €82,172 | -€75,201 | -47.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,699 | €14,254 | -€444 | -3.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €500 | €741 | +€241 | +48.3% |
| Other operating charges | 640/8 | €2,000 | €2,448 | +€448 | +22.4% |
| Gross operating margin | 9900 | €133,891 | €105,239 | -€28,652 | -21.4% |
| Operating profit (loss) | 9901 | -€40,681 | €5,623 | +€46,305 | |
| Financial income | 75/76B | €14 | €10 | -€4 | -31.0% |
| Recurring financial income | 75 | €14 | €10 | -€4 | -31.0% |
| Financial charges | 65/66B | €731 | €559 | -€172 | -23.6% |
| Recurring financial charges | 65 | €731 | €559 | -€172 | -23.6% |
| Profit (loss) for the period before taxes | 9903 | -€41,399 | €5,074 | +€46,473 | |
| Income taxes | 67/77 | €526 | €704 | +€178 | +33.8% |
| Profit (loss) for the period | 9904 | -€41,924 | €4,371 | +€46,295 | |
| Profit (loss) for the period to be appropriated | 9905 | -€41,924 | €4,371 | +€46,295 |
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 14 October 2026 via checked.be.