I-MOSS: 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.
I-MOSS
Largest movements
- Cash -€4,713
down €4,713 (-3.4%), from €138,128 to €133,416
mainly Trade debts (-€9,753)
- Receivables within one year -€1,564
down €1,564 (-35.0%), from €4,473 to €2,909
of which Other amounts receivable: -€1,564
- Trade debts -€9,753
down €9,753 (-67.8%), from €14,382 to €4,629
- Profit (loss) carried forward +€2,056
up €2,056 (+3.4%), from €60,475 to €62,532
- Gross operating margin +€7,862
up €7,862 (+728.7%), from €1,079 to €8,941
- Financial charges +€6,381
up €6,381 (+3522.8%), from €181 to €6,562
- Financial income +€715
up €715 (+1522.0%), from €47 to €762
- Taxes +€578
up €578 (+535.9%), from €108 to €685
- Other operating charges -€138
down €138 (-25.6%), from €537 to €400
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 | €142,601 | €136,324 | -€6,277 | -4.4% |
| Current assets | 29/58 | €142,601 | €136,324 | -€6,277 | -4.4% |
| Amounts receivable within one year | 40/41 | €4,473 | €2,909 | -€1,564 | -35.0% |
| Trade receivables | 40 | €865 | €865 | = | 0.0% |
| Other amounts receivable | 41 | €3,607 | €2,043 | -€1,564 | -43.4% |
| Cash at bank and in hand | 54/58 | €138,128 | €133,416 | -€4,713 | -3.4% |
| Total equity and liabilities | 10/49 | €142,601 | €136,324 | -€6,277 | -4.4% |
| Equity | 10/15 | €128,125 | €130,182 | +€2,056 | +1.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,475 | €62,532 | +€2,056 | +3.4% |
| Amounts payable | 17/49 | €14,476 | €6,143 | -€8,333 | -57.6% |
| Amounts payable within one year | 42/48 | €14,476 | €6,143 | -€8,333 | -57.6% |
| Trade debts | 44 | €14,382 | €4,629 | -€9,753 | -67.8% |
| Suppliers | 440/4 | €14,382 | €4,629 | -€9,753 | -67.8% |
| Taxes, remuneration and social security | 45 | €94 | €1,514 | +€1,420 | +1515.6% |
| Taxes | 450/3 | €94 | €1,514 | +€1,420 | +1515.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Other operating charges | 640/8 | €537 | €400 | -€138 | -25.6% |
| Gross operating margin | 9900 | €1,079 | €8,941 | +€7,862 | +728.7% |
| Operating profit (loss) | 9901 | €542 | €8,542 | +€8,000 | +1477.0% |
| Financial income | 75/76B | €47 | €762 | +€715 | +1522.0% |
| Recurring financial income | 75 | €47 | €762 | +€715 | +1522.0% |
| Financial charges | 65/66B | €181 | €6,562 | +€6,381 | +3522.8% |
| Recurring financial charges | 65 | €181 | €6,562 | +€6,381 | +3522.8% |
| Profit (loss) for the period before taxes | 9903 | €407 | €2,742 | +€2,334 | +572.9% |
| Income taxes | 67/77 | €108 | €685 | +€578 | +535.9% |
| Profit (loss) for the period | 9904 | €300 | €2,056 | +€1,757 | +586.1% |
| Profit (loss) for the period to be appropriated | 9905 | €300 | €2,056 | +€1,757 | +586.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.