CHROMAGE MOSSU: 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.
CHROMAGE MOSSU
Largest movements
- Cash +€52,018
up €52,018 (+484%), from €10,740 to €62,758
mainly Net result for the year (+€48,827) and Other debts (+€10,917)
- Stocks and contracts +€4,800
up €4,800 (+22.6%), from €21,200 to €26,000
- Tangible fixed assets -€3,504
down €3,504 (-38.5%), from €9,108 to €5,604
- Financial fixed assets +€3,000
up €3,000 (+60,000%), from €5 to €3,005
- Profit (loss) carried forward +€48,827
up €48,827 (+13.0%), from -€375,939 to -€327,112
- Other debts +€10,917
up €10,917 (+14.5%), from €75,368 to €86,286
- Debts after one year -€2,137
down €2,137 (-41.1%), from €5,201 to €3,064
- Trade debts -€2,029
down €2,029 (-23.5%), from €8,631 to €6,602
- Accrued charges and deferred income +€1,289
up €1,289 (+218%), from €591 to €1,880
- Gross operating margin +€120,106
up €120,106, from -€66,304 to €53,802
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 | €60,693 | €117,689 | +€56,996 | +93.9% |
| Fixed assets | 21/28 | €9,113 | €8,609 | -€504 | -5.5% |
| Tangible fixed assets | 22/27 | €9,108 | €5,604 | -€3,504 | -38.5% |
| Plant, machinery and equipment | 23 | €380 | €0 | -€380 | -100% |
| Furniture and vehicles | 24 | €3,857 | €2,190 | -€1,667 | -43.2% |
| Leasing and similar rights | 25 | €4,871 | €3,413 | -€1,457 | -29.9% |
| Financial fixed assets | 28 | €5 | €3,005 | +€3,000 | +60,000% |
| Current assets | 29/58 | €51,580 | €109,080 | +€57,500 | +111% |
| Stocks and contracts in progress | 3 | €21,200 | €26,000 | +€4,800 | +22.6% |
| Stocks | 30/36 | €21,200 | €26,000 | +€4,800 | +22.6% |
| Amounts receivable within one year | 40/41 | €17,809 | €17,756 | -€53 | -0.3% |
| Trade receivables | 40 | €15,360 | €10,265 | -€5,095 | -33.2% |
| Other amounts receivable | 41 | €2,449 | €7,492 | +€5,043 | +206% |
| Cash at bank and in hand | 54/58 | €10,740 | €62,758 | +€52,018 | +484% |
| Deferred charges and accrued income | 490/1 | €1,830 | €2,565 | +€735 | +40.2% |
| Total equity and liabilities | 10/49 | €60,693 | €117,689 | +€56,996 | +93.9% |
| Equity | 10/15 | -€330,479 | -€281,652 | +€48,827 | +14.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €26,860 | €26,860 | = | 0.0% |
| Distributable reserves | 133 | €26,860 | €26,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€375,939 | -€327,112 | +€48,827 | +13.0% |
| Provisions and deferred taxes | 16 | €297,843 | €297,843 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €297,843 | €297,843 | = | 0.0% |
| Environmental obligations | 163 | - | €297,843 | +€297,843 | |
| Other liabilities and charges | 164/5 | €297,843 | - | -€297,843 | |
| Amounts payable | 17/49 | €93,329 | €101,498 | +€8,169 | +8.8% |
| Amounts payable after more than one year | 17 | €5,201 | €3,064 | -€2,137 | -41.1% |
| Financial debts | 170/4 | €5,201 | €3,064 | -€2,137 | -41.1% |
| Amounts payable within one year | 42/48 | €87,538 | €96,554 | +€9,017 | +10.3% |
| Current portion of amounts payable after more than one year | 42 | €2,008 | €2,137 | +€129 | +6.4% |
| Trade debts | 44 | €8,631 | €6,602 | -€2,029 | -23.5% |
| Suppliers | 440/4 | €8,631 | €6,602 | -€2,029 | -23.5% |
| Taxes, remuneration and social security | 45 | €1,529 | €1,529 | = | 0.0% |
| Taxes | 450/3 | €600 | €600 | = | 0.0% |
| Remuneration and social security | 454/9 | €929 | €929 | = | 0.0% |
| Other amounts payable | 47/48 | €75,368 | €86,286 | +€10,917 | +14.5% |
| Accrued charges and deferred income | 492/3 | €591 | €1,880 | +€1,289 | +218% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,588 | €3,504 | -€84 | -2.3% |
| Other operating charges | 640/8 | €1,253 | €1,091 | -€161 | -12.9% |
| Non-recurring operating charges | 66A | €2,611 | €0 | -€2,611 | -100% |
| Gross operating margin | 9900 | -€66,304 | €53,802 | +€120,106 | |
| Operating profit (loss) | 9901 | -€73,756 | €49,207 | +€122,962 | |
| Financial income | 75/76B | €232 | €1 | -€232 | -99.8% |
| Recurring financial income | 75 | €232 | €1 | -€232 | -99.8% |
| Financial charges | 65/66B | €581 | €380 | -€201 | -34.7% |
| Recurring financial charges | 65 | €581 | €380 | -€201 | -34.7% |
| Profit (loss) for the period before taxes | 9903 | -€74,105 | €48,827 | +€122,932 | |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | -€74,105 | €48,827 | +€122,932 | |
| Profit (loss) for the period to be appropriated | 9905 | -€74,105 | €48,827 | +€122,932 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.