Boucherie Mosane: 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.
Boucherie Mosane
Largest movements
- Tangible fixed assets -€27,995
down €27,995 (-12.2%), from €230,006 to €202,011
- Cash +€15,370
up €15,370 (+140%), from €11,005 to €26,375
mainly Other debts (+€57,584) and Depreciation (+€27,995)
- Receivables within one year -€3,355
down €3,355 (-72.7%), from €4,617 to €1,263
of which Trade receivables: -€2,345
- Other debts +€57,584
up €57,584 (+48.0%), from €119,899 to €177,483
- Debts after one year -€49,038
no longer reported in 2025 (was €49,038)
- Current portion of long-term debt -€27,050
down €27,050 (-91.0%), from €29,719 to €2,669
- Profit (loss) carried forward +€6,948
up €6,948 (+101%), from €6,913 to €13,861
- Gross operating margin -€23,504
down €23,504 (-17.4%), from €135,184 to €111,680
- Staff costs -€22,605
down €22,605 (-25.0%), from €90,382 to €67,777
- Depreciation -€2,189
down €2,189 (-7.3%), from €30,184 to €27,995
- Taxes +€1,774
up €1,774 (+119%), from €1,492 to €3,267
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 | €253,500 | €237,479 | -€16,021 | -6.3% |
| Fixed assets | 21/28 | €230,006 | €202,011 | -€27,995 | -12.2% |
| Tangible fixed assets | 22/27 | €230,006 | €202,011 | -€27,995 | -12.2% |
| Land and buildings | 22 | €166,669 | €153,441 | -€13,228 | -7.9% |
| Plant, machinery and equipment | 23 | €42,739 | €34,840 | -€7,900 | -18.5% |
| Furniture and vehicles | 24 | €19,912 | €13,154 | -€6,758 | -33.9% |
| Other tangible fixed assets | 26 | €686 | €576 | -€110 | -16.0% |
| Current assets | 29/58 | €23,493 | €35,468 | +€11,975 | +51.0% |
| Stocks and contracts in progress | 3 | €7,871 | €7,830 | -€41 | -0.5% |
| Stocks | 30/36 | €7,871 | €7,830 | -€41 | -0.5% |
| Amounts receivable within one year | 40/41 | €4,617 | €1,263 | -€3,355 | -72.7% |
| Trade receivables | 40 | €2,345 | - | -€2,345 | |
| Other amounts receivable | 41 | €2,272 | €1,263 | -€1,010 | -44.4% |
| Cash at bank and in hand | 54/58 | €11,005 | €26,375 | +€15,370 | +140% |
| Total equity and liabilities | 10/49 | €253,500 | €237,479 | -€16,021 | -6.3% |
| Equity | 10/15 | €26,641 | €33,590 | +€6,948 | +26.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,129 | €1,129 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,129 | €1,129 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,129 | €1,129 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,913 | €13,861 | +€6,948 | +101% |
| Amounts payable | 17/49 | €226,858 | €203,889 | -€22,969 | -10.1% |
| Amounts payable after more than one year | 17 | €49,038 | - | -€49,038 | |
| Financial debts | 170/4 | €49,038 | - | -€49,038 | |
| Amounts payable within one year | 42/48 | €177,821 | €203,889 | +€26,069 | +14.7% |
| Current portion of amounts payable after more than one year | 42 | €29,719 | €2,669 | -€27,050 | -91.0% |
| Trade debts | 44 | €11,053 | €8,679 | -€2,374 | -21.5% |
| Suppliers | 440/4 | €11,053 | €8,679 | -€2,374 | -21.5% |
| Taxes, remuneration and social security | 45 | €17,149 | €15,058 | -€2,092 | -12.2% |
| Taxes | 450/3 | €1,861 | €5,039 | +€3,178 | +171% |
| Remuneration and social security | 454/9 | €15,289 | €10,019 | -€5,269 | -34.5% |
| Other amounts payable | 47/48 | €119,899 | €177,483 | +€57,584 | +48.0% |
| Remuneration, social security and pensions | 62 | €90,382 | €67,777 | -€22,605 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,184 | €27,995 | -€2,189 | -7.3% |
| Other operating charges | 640/8 | €1,953 | €2,010 | +€56 | +2.9% |
| Gross operating margin | 9900 | €135,184 | €111,680 | -€23,504 | -17.4% |
| Operating profit (loss) | 9901 | €12,665 | €13,899 | +€1,234 | +9.7% |
| Financial income | 75/76B | €8 | €202 | +€193 | +2,337% |
| Recurring financial income | 75 | €8 | €202 | +€193 | +2,337% |
| Financial charges | 65/66B | €5,165 | €3,885 | -€1,280 | -24.8% |
| Recurring financial charges | 65 | €5,165 | €3,885 | -€1,280 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | €7,508 | €10,215 | +€2,707 | +36.1% |
| Income taxes | 67/77 | €1,492 | €3,267 | +€1,774 | +119% |
| Profit (loss) for the period | 9904 | €6,015 | €6,948 | +€933 | +15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,015 | €6,948 | +€933 | +15.5% |
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 31 October 2026 via checked.be.