FMT-MOSSOUX: what changed
Two fiscal 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.
FMT-MOSSOUX
Largest movements
- Cash +€10,144
up €10,144 (+28.8%), from €35,168 to €45,312
mainly Depreciation (+€8,942) and Other debts (+€4,571)
- Tangible fixed assets -€8,942
down €8,942 (-9.4%), from €94,716 to €85,774
of which Other tangible fixed assets: -€6,509
- Other debts +€4,571
up €4,571 (+291.7%), from €1,567 to €6,138
- Reserves -€2,250
down €2,250 (-1.9%), from €118,069 to €115,819
of which Distributable reserves: -€2,250
- Depreciation +€1,528
up €1,528 (+20.6%), from €7,414 to €8,942
- Gross operating margin +€1,327
up €1,327 (+7.0%), from €19,042 to €20,369
- Other operating charges +€908
up €908 (+18.8%), from €4,822 to €5,730
- Taxes -€404
down €404 (-17.7%), from €2,287 to €1,883
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 | €130,417 | €132,315 | +€1,898 | +1.5% |
| Fixed assets | 21/28 | €94,716 | €85,774 | -€8,942 | -9.4% |
| Tangible fixed assets | 22/27 | €94,716 | €85,774 | -€8,942 | -9.4% |
| Land and buildings | 22 | €22,797 | €22,797 | = | 0.0% |
| Furniture and vehicles | 24 | €6,266 | €3,833 | -€2,433 | -38.8% |
| Other tangible fixed assets | 26 | €65,653 | €59,144 | -€6,509 | -9.9% |
| Current assets | 29/58 | €35,702 | €46,541 | +€10,840 | +30.4% |
| Amounts receivable within one year | 40/41 | €534 | €1,229 | +€696 | +130.4% |
| Trade receivables | 40 | €534 | €1,229 | +€696 | +130.4% |
| Cash at bank and in hand | 54/58 | €35,168 | €45,312 | +€10,144 | +28.8% |
| Total equity and liabilities | 10/49 | €130,417 | €132,315 | +€1,898 | +1.5% |
| Equity | 10/15 | €124,956 | €122,725 | -€2,231 | -1.8% |
| Contributions | 10/11 | €6,657 | €6,657 | = | 0.0% |
| Reserves | 13 | €118,069 | €115,819 | -€2,250 | -1.9% |
| Non-distributable reserves | 130/1 | €1,042 | €1,042 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,042 | €1,042 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,475 | €7,475 | = | 0.0% |
| Distributable reserves | 133 | €109,552 | €107,302 | -€2,250 | -2.1% |
| Profit (loss) carried forward | 14 | €230 | €249 | +€19 | +8.2% |
| Amounts payable | 17/49 | €5,461 | €9,590 | +€4,129 | +75.6% |
| Amounts payable within one year | 42/48 | €5,461 | €9,590 | +€4,129 | +75.6% |
| Trade debts | 44 | €1,607 | €1,568 | -€38 | -2.4% |
| Suppliers | 440/4 | €1,607 | €1,568 | -€38 | -2.4% |
| Taxes, remuneration and social security | 45 | €2,287 | €1,883 | -€404 | -17.7% |
| Taxes | 450/3 | €2,287 | €1,883 | -€404 | -17.7% |
| Other amounts payable | 47/48 | €1,567 | €6,138 | +€4,571 | +291.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,414 | €8,942 | +€1,528 | +20.6% |
| Other operating charges | 640/8 | €4,822 | €5,730 | +€908 | +18.8% |
| Gross operating margin | 9900 | €19,042 | €20,369 | +€1,327 | +7.0% |
| Operating profit (loss) | 9901 | €6,806 | €5,697 | -€1,109 | -16.3% |
| Financial charges | 65/66B | €45 | €45 | +€0 | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €6,761 | €5,652 | -€1,109 | -16.4% |
| Income taxes | 67/77 | €2,287 | €1,883 | -€404 | -17.7% |
| Profit (loss) for the period | 9904 | €4,474 | €3,769 | -€705 | -15.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,474 | €3,769 | -€705 | -15.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.