DECENT MOUSCRON: 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.
DECENT MOUSCRON
Largest movements
- Tangible fixed assets +€39,649
up €39,649 (+774%), from €5,120 to €44,768
of which Leasing and similar rights: +€37,274
- Cash +€33,754
up €33,754 (+183%), from €18,487 to €52,241
mainly Debts after one year (+€32,145) and Stocks and contracts (+€30,194)
- Stocks and contracts -€30,194
down €30,194 (-50.3%), from €60,001 to €29,807
- Receivables within one year -€6,847
down €6,847 (-76.1%), from €8,997 to €2,150
of which Trade receivables: -€4,991
- Debts after one year +€32,145
new in 2025: €32,145
- Tax, wage and social debts -€14,657
down €14,657 (-60.0%), from €24,411 to €9,753
- Trade debts +€13,149
up €13,149 (+966%), from €1,361 to €14,510
- Current portion of long-term debt +€7,789
new in 2025: €7,789
- Profit (loss) carried forward -€3,620
down €3,620 (-8.0%), from €45,433 to €41,813
- Financial charges +€16,150
up €16,150 (+872%), from €1,853 to €18,003
- Gross operating margin +€15,602
up €15,602 (+76.9%), from €20,298 to €35,900
- Depreciation +€11,652
up €11,652 (+651%), from €1,789 to €13,441
- Taxes -€2,925
down €2,925 (-96.9%), from €3,017 to €92
- Other operating charges +€1,786
up €1,786 (+28.8%), from €6,197 to €7,983
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 | €92,855 | €129,217 | +€36,362 | +39.2% |
| Fixed assets | 21/28 | €5,370 | €45,018 | +€39,649 | +738% |
| Tangible fixed assets | 22/27 | €5,120 | €44,768 | +€39,649 | +774% |
| Plant, machinery and equipment | 23 | €4,035 | €7,494 | +€3,459 | +85.7% |
| Furniture and vehicles | 24 | €1,085 | - | -€1,085 | |
| Leasing and similar rights | 25 | - | €37,274 | +€37,274 | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €87,485 | €84,198 | -€3,286 | -3.8% |
| Stocks and contracts in progress | 3 | €60,001 | €29,807 | -€30,194 | -50.3% |
| Stocks | 30/36 | €60,001 | €29,807 | -€30,194 | -50.3% |
| Amounts receivable within one year | 40/41 | €8,997 | €2,150 | -€6,847 | -76.1% |
| Trade receivables | 40 | €4,991 | - | -€4,991 | |
| Other amounts receivable | 41 | €4,006 | €2,150 | -€1,856 | -46.3% |
| Cash at bank and in hand | 54/58 | €18,487 | €52,241 | +€33,754 | +183% |
| Total equity and liabilities | 10/49 | €92,855 | €129,217 | +€36,362 | +39.2% |
| Equity | 10/15 | €53,493 | €49,873 | -€3,620 | -6.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €45,433 | €41,813 | -€3,620 | -8.0% |
| Amounts payable | 17/49 | €39,362 | €79,344 | +€39,982 | +102% |
| Amounts payable after more than one year | 17 | - | €32,145 | +€32,145 | |
| Financial debts | 170/4 | - | €32,145 | +€32,145 | |
| Amounts payable within one year | 42/48 | €38,362 | €47,198 | +€8,837 | +23.0% |
| Current portion of amounts payable after more than one year | 42 | - | €7,789 | +€7,789 | |
| Financial debts | 43 | €8 | €8 | = | 0.0% |
| Credit institutions | 430/8 | €8 | €8 | = | 0.0% |
| Trade debts | 44 | €1,361 | €14,510 | +€13,149 | +966% |
| Suppliers | 440/4 | €1,361 | €14,510 | +€13,149 | +966% |
| Taxes, remuneration and social security | 45 | €24,411 | €9,753 | -€14,657 | -60.0% |
| Taxes | 450/3 | €24,411 | €9,753 | -€14,657 | -60.0% |
| Other amounts payable | 47/48 | €12,582 | €15,138 | +€2,556 | +20.3% |
| Accrued charges and deferred income | 492/3 | €1,000 | - | -€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,789 | €13,441 | +€11,652 | +651% |
| Other operating charges | 640/8 | €6,197 | €7,983 | +€1,786 | +28.8% |
| Gross operating margin | 9900 | €20,298 | €35,900 | +€15,602 | +76.9% |
| Operating profit (loss) | 9901 | €12,312 | €14,475 | +€2,164 | +17.6% |
| Financial charges | 65/66B | €1,853 | €18,003 | +€16,150 | +872% |
| Recurring financial charges | 65 | €1,853 | €18,003 | +€16,150 | +872% |
| Profit (loss) for the period before taxes | 9903 | €10,459 | -€3,528 | -€13,987 | |
| Income taxes | 67/77 | €3,017 | €92 | -€2,925 | -96.9% |
| Profit (loss) for the period | 9904 | €7,442 | -€3,620 | -€11,062 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,442 | -€3,620 | -€11,062 |
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 19 October 2026 via checked.be.