Henri MOSSAY: 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.
Henri MOSSAY
Largest movements
- Tangible fixed assets -€29,273
down €29,273 (-23.5%), from €124,552 to €95,280
of which Furniture and vehicles: -€28,939
- Receivables within one year +€6,941
up €6,941 (+49.1%), from €14,127 to €21,068
of which Trade receivables: +€7,405
- Stocks and contracts +€4,974
new in 2025: €4,974
- Cash -€4,556
down €4,556 (-16.1%), from €28,270 to €23,714
mainly Debts after one year (-€15,670) and Trade debts (-€8,615)
- Debts after one year -€15,670
down €15,670 (-23.7%), from €66,052 to €50,382
- Trade debts -€8,615
down €8,615 (-49.3%), from €17,469 to €8,854
- Other debts +€7,415
up €7,415 (+13.4%), from €55,237 to €62,652
- Profit (loss) carried forward -€5,260
new in 2025: -€5,260
- Gross operating margin -€26,983
down €26,983 (-52.8%), from €51,144 to €24,161
- Other operating charges -€7,838
down €7,838 (-84.6%), from €9,268 to €1,430
- Depreciation -€7,654
down €7,654 (-23.3%), from €32,904 to €25,251
- Taxes -€1,064
down €1,064 (-86.6%), from €1,229 to €164
- Financial charges -€791
down €791 (-23.5%), from €3,368 to €2,577
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 | €166,949 | €145,035 | -€21,914 | -13.1% |
| Fixed assets | 21/28 | €124,552 | €95,280 | -€29,273 | -23.5% |
| Tangible fixed assets | 22/27 | €124,552 | €95,280 | -€29,273 | -23.5% |
| Land and buildings | 22 | €38,744 | €37,885 | -€858 | -2.2% |
| Plant, machinery and equipment | 23 | €1,082 | €1,606 | +€525 | +48.5% |
| Furniture and vehicles | 24 | €84,727 | €55,788 | -€28,939 | -34.2% |
| Current assets | 29/58 | €42,396 | €49,755 | +€7,359 | +17.4% |
| Stocks and contracts in progress | 3 | - | €4,974 | +€4,974 | |
| Stocks | 30/36 | - | €4,974 | +€4,974 | |
| Amounts receivable within one year | 40/41 | €14,127 | €21,068 | +€6,941 | +49.1% |
| Trade receivables | 40 | €11,622 | €19,027 | +€7,405 | +63.7% |
| Other amounts receivable | 41 | €2,505 | €2,040 | -€465 | -18.5% |
| Cash at bank and in hand | 54/58 | €28,270 | €23,714 | -€4,556 | -16.1% |
| Total equity and liabilities | 10/49 | €166,949 | €145,035 | -€21,914 | -13.1% |
| Equity | 10/15 | €10,678 | €5,418 | -€5,260 | -49.3% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €3,178 | €3,178 | = | 0.0% |
| Distributable reserves | 133 | €3,178 | €3,178 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€5,260 | -€5,260 | |
| Amounts payable | 17/49 | €156,271 | €139,617 | -€16,653 | -10.7% |
| Amounts payable after more than one year | 17 | €66,052 | €50,382 | -€15,670 | -23.7% |
| Financial debts | 170/4 | €66,052 | €50,382 | -€15,670 | -23.7% |
| Amounts payable within one year | 42/48 | €90,219 | €89,235 | -€984 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €15,168 | €15,670 | +€501 | +3.3% |
| Trade debts | 44 | €17,469 | €8,854 | -€8,615 | -49.3% |
| Suppliers | 440/4 | €17,469 | €8,854 | -€8,615 | -49.3% |
| Taxes, remuneration and social security | 45 | €2,345 | €2,059 | -€286 | -12.2% |
| Taxes | 450/3 | €2,345 | €2,059 | -€286 | -12.2% |
| Other amounts payable | 47/48 | €55,237 | €62,652 | +€7,415 | +13.4% |
| Non-recurring operating income | 76A | - | €4,596 | +€4,596 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,904 | €25,251 | -€7,654 | -23.3% |
| Other operating charges | 640/8 | €9,268 | €1,430 | -€7,838 | -84.6% |
| Gross operating margin | 9900 | €51,144 | €24,161 | -€26,983 | -52.8% |
| Operating profit (loss) | 9901 | €8,971 | -€2,519 | -€11,490 | |
| Financial income | 75/76B | €3 | €1 | -€3 | -83.2% |
| Recurring financial income | 75 | €3 | €1 | -€3 | -83.2% |
| Financial charges | 65/66B | €3,368 | €2,577 | -€791 | -23.5% |
| Recurring financial charges | 65 | €3,368 | €2,577 | -€791 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | €5,606 | -€5,096 | -€10,702 | |
| Income taxes | 67/77 | €1,229 | €164 | -€1,064 | -86.6% |
| Profit (loss) for the period | 9904 | €4,378 | -€5,260 | -€9,638 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,378 | -€5,260 | -€9,638 |
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 25 October 2026 via checked.be.