CASA MOSA: 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.
CASA MOSA
Largest movements
- Financial fixed assets +€250,000
up €250,000 (+483%), from €51,750 to €301,750
- Tangible fixed assets -€9,914
down €9,914 (-8.0%), from €123,316 to €113,402
of which Land and buildings: -€7,909
- Debts after one year +€200,000
new in 2025: €200,000
- Other debts +€82,604
up €82,604 (+37.8%), from €218,759 to €301,362
- Profit (loss) carried forward -€45,028
down €45,028, from €35,815 to -€9,214
- Trade debts -€18,357
down €18,357 (-52.4%), from €35,001 to €16,644
- Tax, wage and social debts +€10,263
up €10,263 (+55.4%), from €18,534 to €28,796
of which Remuneration and social security: +€8,346
- Gross operating margin -€63,258
down €63,258 (-33.2%), from €190,249 to €126,992
- Staff costs +€30,396
up €30,396 (+34.7%), from €87,568 to €117,964
- Other operating charges -€20,791
down €20,791 (-61.2%), from €33,968 to €13,177
- Financial charges +€16,965
up €16,965 (+239%), from €7,098 to €24,063
- Taxes -€7,696
down €7,696 (-81.8%), from €9,404 to €1,708
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 | €473,696 | €707,949 | +€234,253 | +49.5% |
| Fixed assets | 21/28 | €175,066 | €415,152 | +€240,086 | +137% |
| Tangible fixed assets | 22/27 | €123,316 | €113,402 | -€9,914 | -8.0% |
| Land and buildings | 22 | €107,390 | €99,481 | -€7,909 | -7.4% |
| Plant, machinery and equipment | 23 | €11,974 | €13,006 | +€1,032 | +8.6% |
| Furniture and vehicles | 24 | €2,732 | - | -€2,732 | |
| Other tangible fixed assets | 26 | €1,220 | €915 | -€305 | -25.0% |
| Financial fixed assets | 28 | €51,750 | €301,750 | +€250,000 | +483% |
| Current assets | 29/58 | €298,630 | €292,797 | -€5,833 | -2.0% |
| Amounts receivable after more than one year | 29 | €140,593 | €141,357 | +€764 | +0.5% |
| Trade receivables | 290 | €140,593 | €141,357 | +€764 | +0.5% |
| Stocks and contracts in progress | 3 | €6,108 | €4,851 | -€1,257 | -20.6% |
| Stocks | 30/36 | €6,108 | €4,851 | -€1,257 | -20.6% |
| Amounts receivable within one year | 40/41 | €60,322 | €58,594 | -€1,728 | -2.9% |
| Trade receivables | 40 | - | €1,713 | +€1,713 | |
| Other amounts receivable | 41 | €60,322 | €56,881 | -€3,441 | -5.7% |
| Cash at bank and in hand | 54/58 | €91,607 | €87,995 | -€3,612 | -3.9% |
| Total equity and liabilities | 10/49 | €473,696 | €707,949 | +€234,253 | +49.5% |
| Equity | 10/15 | €201,403 | €156,375 | -€45,028 | -22.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €147,038 | €147,038 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €145,183 | €145,183 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,815 | -€9,214 | -€45,028 | |
| Amounts payable | 17/49 | €272,294 | €551,574 | +€279,281 | +103% |
| Amounts payable after more than one year | 17 | - | €200,000 | +€200,000 | |
| Financial debts | 170/4 | - | €200,000 | +€200,000 | |
| Amounts payable within one year | 42/48 | €272,294 | €351,574 | +€79,281 | +29.1% |
| Current portion of amounts payable after more than one year | 42 | - | €4,772 | +€4,772 | |
| Trade debts | 44 | €35,001 | €16,644 | -€18,357 | -52.4% |
| Suppliers | 440/4 | €35,001 | €16,644 | -€18,357 | -52.4% |
| Taxes, remuneration and social security | 45 | €18,534 | €28,796 | +€10,263 | +55.4% |
| Taxes | 450/3 | €12,494 | €14,410 | +€1,916 | +15.3% |
| Remuneration and social security | 454/9 | €6,040 | €14,386 | +€8,346 | +138% |
| Other amounts payable | 47/48 | €218,759 | €301,362 | +€82,604 | +37.8% |
| Remuneration, social security and pensions | 62 | €87,568 | €117,964 | +€30,396 | +34.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,933 | €15,108 | -€1,825 | -10.8% |
| Other operating charges | 640/8 | €33,968 | €13,177 | -€20,791 | -61.2% |
| Gross operating margin | 9900 | €190,249 | €126,992 | -€63,258 | -33.2% |
| Operating profit (loss) | 9901 | €51,780 | -€19,256 | -€71,037 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €7,098 | €24,063 | +€16,965 | +239% |
| Recurring financial charges | 65 | €7,098 | €24,063 | +€16,965 | +239% |
| Profit (loss) for the period before taxes | 9903 | €44,683 | -€43,320 | -€88,003 | |
| Income taxes | 67/77 | €9,404 | €1,708 | -€7,696 | -81.8% |
| Profit (loss) for the period | 9904 | €35,279 | -€45,028 | -€80,307 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,279 | -€45,028 | -€80,307 |
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.