Comptabilité Gestion Moscato: 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.
Comptabilité Gestion Moscato
Largest movements
- Tangible fixed assets -€18,862
down €18,862 (-41.6%), from €45,394 to €26,532
of which Land and buildings: -€9,778
- Cash +€17,803
up €17,803 (+99.3%), from €17,921 to €35,724
mainly Net result for the year (+€22,181) and Depreciation (+€9,778)
- Receivables within one year -€3,088
down €3,088 (-71.0%), from €4,347 to €1,259
of which Trade receivables: -€3,294
- Deferred charges and accrued income -€2,241
down €2,241 (-46.7%), from €4,795 to €2,554
- Profit (loss) carried forward +€22,181
up €22,181 (+62.7%), from -€35,357 to -€13,176
- Debts after one year -€19,565
down €19,565 (-44.0%), from €44,499 to €24,934
- Current portion of long-term debt -€5,053
down €5,053 (-24.3%), from €20,800 to €15,747
- Other debts +€3,289
up €3,289 (+24.2%), from €13,619 to €16,908
- Trade debts -€2,994
down €2,994 (-60.1%), from €4,979 to €1,986
- Gross operating margin +€8,951
up €8,951 (+32.7%), from €27,400 to €36,351
- Depreciation -€7,679
down €7,679 (-44.0%), from €17,457 to €9,778
- Financial charges -€816
down €816 (-24.6%), from €3,316 to €2,500
- Other operating charges -€774
down €774 (-30.5%), from €2,535 to €1,761
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 | €72,457 | €66,070 | -€6,388 | -8.8% |
| Fixed assets | 21/28 | €45,394 | €26,532 | -€18,862 | -41.6% |
| Tangible fixed assets | 22/27 | €45,394 | €26,532 | -€18,862 | -41.6% |
| Land and buildings | 22 | €34,222 | €24,444 | -€9,778 | -28.6% |
| Furniture and vehicles | 24 | €11,172 | €2,088 | -€9,084 | -81.3% |
| Current assets | 29/58 | €27,063 | €39,538 | +€12,474 | +46.1% |
| Amounts receivable within one year | 40/41 | €4,347 | €1,259 | -€3,088 | -71.0% |
| Trade receivables | 40 | €4,347 | €1,054 | -€3,294 | -75.8% |
| Other amounts receivable | 41 | - | €206 | +€206 | |
| Cash at bank and in hand | 54/58 | €17,921 | €35,724 | +€17,803 | +99.3% |
| Deferred charges and accrued income | 490/1 | €4,795 | €2,554 | -€2,241 | -46.7% |
| Total equity and liabilities | 10/49 | €72,457 | €66,070 | -€6,388 | -8.8% |
| Equity | 10/15 | -€15,686 | €6,494 | +€22,181 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €13,471 | €13,471 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €11,611 | €11,611 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,357 | -€13,176 | +€22,181 | +62.7% |
| Amounts payable | 17/49 | €88,143 | €59,575 | -€28,568 | -32.4% |
| Amounts payable after more than one year | 17 | €44,499 | €24,934 | -€19,565 | -44.0% |
| Financial debts | 170/4 | €44,499 | €24,934 | -€19,565 | -44.0% |
| Amounts payable within one year | 42/48 | €43,644 | €34,641 | -€9,003 | -20.6% |
| Current portion of amounts payable after more than one year | 42 | €20,800 | €15,747 | -€5,053 | -24.3% |
| Financial debts | 43 | €1,694 | - | -€1,694 | |
| Credit institutions | 430/8 | €1,694 | - | -€1,694 | |
| Trade debts | 44 | €4,979 | €1,986 | -€2,994 | -60.1% |
| Suppliers | 440/4 | €4,979 | €1,986 | -€2,994 | -60.1% |
| Taxes, remuneration and social security | 45 | €2,551 | - | -€2,551 | |
| Taxes | 450/3 | €2,551 | - | -€2,551 | |
| Other amounts payable | 47/48 | €13,619 | €16,908 | +€3,289 | +24.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,457 | €9,778 | -€7,679 | -44.0% |
| Other operating charges | 640/8 | €2,535 | €1,761 | -€774 | -30.5% |
| Gross operating margin | 9900 | €27,400 | €36,351 | +€8,951 | +32.7% |
| Operating profit (loss) | 9901 | €7,408 | €24,812 | +€17,405 | +235% |
| Financial charges | 65/66B | €3,316 | €2,500 | -€816 | -24.6% |
| Recurring financial charges | 65 | €3,316 | €2,500 | -€816 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | €4,091 | €22,312 | +€18,221 | +445% |
| Income taxes | 67/77 | €164 | €132 | -€33 | -20.0% |
| Profit (loss) for the period | 9904 | €3,927 | €22,181 | +€18,254 | +465% |
| Profit (loss) for the period to be appropriated | 9905 | €3,927 | €22,181 | +€18,254 | +465% |
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 26 October 2026 via checked.be.