Gestion Mosane: 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.
Gestion Mosane
Largest movements
- Cash +€30,183
up €30,183 (+24.3%), from €124,197 to €154,380
mainly Net result for the year (+€61,086) and Depreciation (+€10,360)
- Receivables within one year +€10,718
up €10,718 (+8.7%), from €123,170 to €133,888
of which Trade receivables: +€20,725
- Receivables after one year -€9,459
no longer reported in 2025 (was €9,459)
- Deferred charges and accrued income -€7,549
down €7,549 (-79.3%), from €9,522 to €1,973
- Reserves +€49,835
up €49,835 (+56.9%), from €87,508 to €137,343
of which Distributable reserves: +€49,835
- Debts after one year -€29,760
down €29,760 (-49.2%), from €60,450 to €30,690
- Tax, wage and social debts +€7,467
up €7,467 (+12.2%), from €61,074 to €68,541
of which Taxes: +€8,081
- Trade debts -€5,819
down €5,819 (-31.7%), from €18,335 to €12,516
- Gross operating margin +€38,369
up €38,369 (+14.8%), from €259,431 to €297,800
- Taxes +€16,192
up €16,192 (+149%), from €10,852 to €27,044
- Other operating charges -€5,820
down €5,820 (-53.4%), from €10,889 to €5,069
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 | €282,510 | €305,005 | +€22,495 | +8.0% |
| Fixed assets | 21/28 | €16,162 | €14,764 | -€1,398 | -8.6% |
| Tangible fixed assets | 22/27 | €16,012 | €14,614 | -€1,398 | -8.7% |
| Furniture and vehicles | 24 | €3,711 | €1,042 | -€2,669 | -71.9% |
| Other tangible fixed assets | 26 | €12,301 | €13,572 | +€1,271 | +10.3% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €266,348 | €290,241 | +€23,893 | +9.0% |
| Amounts receivable after more than one year | 29 | €9,459 | - | -€9,459 | |
| Other amounts receivable | 291 | €9,459 | - | -€9,459 | |
| Amounts receivable within one year | 40/41 | €123,170 | €133,888 | +€10,718 | +8.7% |
| Trade receivables | 40 | €103,691 | €124,416 | +€20,725 | +20.0% |
| Other amounts receivable | 41 | €19,479 | €9,472 | -€10,007 | -51.4% |
| Cash at bank and in hand | 54/58 | €124,197 | €154,380 | +€30,183 | +24.3% |
| Deferred charges and accrued income | 490/1 | €9,522 | €1,973 | -€7,549 | -79.3% |
| Total equity and liabilities | 10/49 | €282,510 | €305,005 | +€22,495 | +8.0% |
| Equity | 10/15 | €106,100 | €155,935 | +€49,835 | +47.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €87,508 | €137,343 | +€49,835 | +56.9% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,339 | €1,339 | = | 0.0% |
| Distributable reserves | 133 | €84,310 | €134,145 | +€49,835 | +59.1% |
| Amounts payable | 17/49 | €176,410 | €149,070 | -€27,340 | -15.5% |
| Amounts payable after more than one year | 17 | €60,450 | €30,690 | -€29,760 | -49.2% |
| Financial debts | 170/4 | €60,450 | €30,690 | -€29,760 | -49.2% |
| Amounts payable within one year | 42/48 | €115,960 | €118,380 | +€2,420 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €36,551 | €37,323 | +€772 | +2.1% |
| Trade debts | 44 | €18,335 | €12,516 | -€5,819 | -31.7% |
| Suppliers | 440/4 | €18,335 | €12,516 | -€5,819 | -31.7% |
| Taxes, remuneration and social security | 45 | €61,074 | €68,541 | +€7,467 | +12.2% |
| Taxes | 450/3 | €30,013 | €38,094 | +€8,081 | +26.9% |
| Remuneration and social security | 454/9 | €31,061 | €30,447 | -€614 | -2.0% |
| Remuneration, social security and pensions | 62 | €189,624 | €187,144 | -€2,480 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,618 | €10,360 | -€1,258 | -10.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,307 | - | -€1,307 | |
| Other operating charges | 640/8 | €10,889 | €5,069 | -€5,820 | -53.4% |
| Gross operating margin | 9900 | €259,431 | €297,800 | +€38,369 | +14.8% |
| Operating profit (loss) | 9901 | €45,993 | €95,227 | +€49,234 | +107% |
| Financial income | 75/76B | - | €1,097 | +€1,097 | |
| Recurring financial income | 75 | - | €1,097 | +€1,097 | |
| Financial charges | 65/66B | €8,439 | €8,194 | -€245 | -2.9% |
| Recurring financial charges | 65 | €8,439 | €8,194 | -€245 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €37,554 | €88,130 | +€50,576 | +135% |
| Income taxes | 67/77 | €10,852 | €27,044 | +€16,192 | +149% |
| Profit (loss) for the period | 9904 | €26,702 | €61,086 | +€34,384 | +129% |
| Profit (loss) for the period to be appropriated | 9905 | €26,702 | €61,086 | +€34,384 | +129% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.