LE MOSSEFAT: 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.
LE MOSSEFAT
Largest movements
- Cash +€13,243
up €13,243 (+43.9%), from €30,165 to €43,408
mainly Trade debts (+€8,991) and Depreciation (+€6,020)
- Receivables within one year -€5,993
down €5,993 (-70.9%), from €8,455 to €2,462
- Tangible fixed assets +€5,980
up €5,980 (+15.7%), from €38,159 to €44,139
of which Land and buildings: +€8,725
- Deferred charges and accrued income -€3,362
down €3,362 (-72.0%), from €4,668 to €1,306
- Trade debts +€8,991
up €8,991 (+17.6%), from €51,010 to €60,001
- Profit (loss) carried forward +€3,112
up €3,112 (+37.9%), from €8,202 to €11,314
- Tax, wage and social debts -€2,235
no longer reported in 2025 (was €2,235)
- Gross operating margin +€8,510
up €8,510 (+97.5%), from €8,728 to €17,238
- Other operating charges +€2,407
up €2,407 (+45.2%), from €5,320 to €7,727
- Depreciation +€1,200
up €1,200 (+24.9%), from €4,820 to €6,020
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 | €81,447 | €91,315 | +€9,868 | +12.1% |
| Fixed assets | 21/28 | €38,159 | €44,139 | +€5,980 | +15.7% |
| Tangible fixed assets | 22/27 | €38,159 | €44,139 | +€5,980 | +15.7% |
| Land and buildings | 22 | €18,675 | €27,400 | +€8,725 | +46.7% |
| Plant, machinery and equipment | 23 | €19,484 | €16,739 | -€2,745 | -14.1% |
| Current assets | 29/58 | €43,288 | €47,176 | +€3,888 | +9.0% |
| Amounts receivable within one year | 40/41 | €8,455 | €2,462 | -€5,993 | -70.9% |
| Trade receivables | 40 | €8,455 | €2,462 | -€5,993 | -70.9% |
| Cash at bank and in hand | 54/58 | €30,165 | €43,408 | +€13,243 | +43.9% |
| Deferred charges and accrued income | 490/1 | €4,668 | €1,306 | -€3,362 | -72.0% |
| Total equity and liabilities | 10/49 | €81,447 | €91,315 | +€9,868 | +12.1% |
| Equity | 10/15 | €28,202 | €31,314 | +€3,112 | +11.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | - | -€10,000 | |
| Issued capital | 100 | €10,000 | - | -€10,000 | |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,202 | €11,314 | +€3,112 | +37.9% |
| Amounts payable | 17/49 | €53,245 | €60,001 | +€6,756 | +12.7% |
| Amounts payable within one year | 42/48 | €53,245 | €60,001 | +€6,756 | +12.7% |
| Trade debts | 44 | €51,010 | €60,001 | +€8,991 | +17.6% |
| Suppliers | 440/4 | €51,010 | €60,001 | +€8,991 | +17.6% |
| Taxes, remuneration and social security | 45 | €2,235 | - | -€2,235 | |
| Taxes | 450/3 | €2,235 | - | -€2,235 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,820 | €6,020 | +€1,200 | +24.9% |
| Other operating charges | 640/8 | €5,320 | €7,727 | +€2,407 | +45.2% |
| Gross operating margin | 9900 | €8,728 | €17,238 | +€8,510 | +97.5% |
| Operating profit (loss) | 9901 | -€1,412 | €3,491 | +€4,903 | |
| Financial income | 75/76B | €100 | €101 | +€1 | +1.0% |
| Recurring financial income | 75 | €100 | €101 | +€1 | +1.0% |
| Financial charges | 65/66B | €150 | €180 | +€30 | +20.0% |
| Recurring financial charges | 65 | €150 | €180 | +€30 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,462 | €3,412 | +€4,874 | |
| Income taxes | 67/77 | €389 | €300 | -€89 | -22.9% |
| Profit (loss) for the period | 9904 | -€1,851 | €3,112 | +€4,963 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,851 | €3,112 | +€4,963 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.