ElMouss: 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.
ElMouss
Largest movements
- Cash +€36,871
up €36,871 (+281.3%), from €13,107 to €49,978
mainly Net result for the year (+€48,500) and Tax, wage and social debts (+€8,042)
- Receivables within one year +€21,043
up €21,043 (+237.7%), from €8,851 to €29,895
of which Trade receivables: +€22,085
- Tangible fixed assets +€3,206
up €3,206 (+171.9%), from €1,865 to €5,071
of which Furniture and vehicles: +€2,377
- Profit (loss) carried forward +€48,500
up €48,500 (+938.7%), from €5,167 to €53,667
- Tax, wage and social debts +€8,042
up €8,042 (+63.5%), from €12,668 to €20,710
of which Taxes: +€8,042
- Trade debts +€3,135
new in 2025: €3,135
- Gross operating margin +€87,248
up €87,248, from -€27,335 to €59,913
- Taxes +€7,800
up €7,800 (+3657.8%), from €213 to €8,014
- Financial income -€1,180
down €1,180 (-95.3%), from €1,239 to €58
- Financial charges +€637
up €637 (+1163.9%), from €55 to €692
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.
Cash bridge derived
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 | €23,824 | €84,944 | +€61,120 | +256.6% |
| Fixed assets | 21/28 | €1,865 | €5,071 | +€3,206 | +171.9% |
| Tangible fixed assets | 22/27 | €1,865 | €5,071 | +€3,206 | +171.9% |
| Plant, machinery and equipment | 23 | - | €829 | +€829 | |
| Furniture and vehicles | 24 | €1,865 | €4,242 | +€2,377 | +127.4% |
| Current assets | 29/58 | €21,958 | €79,873 | +€57,915 | +263.7% |
| Amounts receivable within one year | 40/41 | €8,851 | €29,895 | +€21,043 | +237.7% |
| Trade receivables | 40 | €74 | €22,159 | +€22,085 | +29901.7% |
| Other amounts receivable | 41 | €8,778 | €7,735 | -€1,042 | -11.9% |
| Cash at bank and in hand | 54/58 | €13,107 | €49,978 | +€36,871 | +281.3% |
| Total equity and liabilities | 10/49 | €23,824 | €84,944 | +€61,120 | +256.6% |
| Equity | 10/15 | €10,167 | €58,667 | +€48,500 | +477.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,167 | €53,667 | +€48,500 | +938.7% |
| Amounts payable | 17/49 | €13,657 | €26,276 | +€12,620 | +92.4% |
| Amounts payable within one year | 42/48 | €13,390 | €25,245 | +€11,854 | +88.5% |
| Trade debts | 44 | - | €3,135 | +€3,135 | |
| Suppliers | 440/4 | - | €3,135 | +€3,135 | |
| Taxes, remuneration and social security | 45 | €12,668 | €20,710 | +€8,042 | +63.5% |
| Taxes | 450/3 | €9,910 | €17,952 | +€8,042 | +81.1% |
| Remuneration and social security | 454/9 | €2,758 | €2,758 | = | 0.0% |
| Other amounts payable | 47/48 | €722 | €1,400 | +€678 | +93.8% |
| Accrued charges and deferred income | 492/3 | €266 | €1,032 | +€766 | +287.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,036 | €850 | -€186 | -18.0% |
| Other operating charges | 640/8 | €2,248 | €1,916 | -€332 | -14.8% |
| Gross operating margin | 9900 | -€27,335 | €59,913 | +€87,248 | |
| Operating profit (loss) | 9901 | -€30,618 | €57,148 | +€87,766 | |
| Financial income | 75/76B | €1,239 | €58 | -€1,180 | -95.3% |
| Recurring financial income | 75 | €1,239 | €58 | -€1,180 | -95.3% |
| Financial charges | 65/66B | €55 | €692 | +€637 | +1163.9% |
| Recurring financial charges | 65 | €55 | €692 | +€637 | +1163.9% |
| Profit (loss) for the period before taxes | 9903 | -€29,435 | €56,514 | +€85,949 | |
| Income taxes | 67/77 | €213 | €8,014 | +€7,800 | +3657.8% |
| Profit (loss) for the period | 9904 | -€29,648 | €48,500 | +€78,148 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,648 | €48,500 | +€78,148 |
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 9 October 2026 via checked.be.