LE MOUSSAILLON: 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 MOUSSAILLON
Largest movements
- Receivables within one year -€79,969
down €79,969 (-92.8%), from €86,188 to €6,219
of which Trade receivables: -€65,313
- Cash +€8,031
up €8,031 (+1,265%), from €635 to €8,666
mainly Receivables within one year (+€79,969) and Depreciation (+€4,898)
- Tangible fixed assets +€6,957
up €6,957 (+311%), from €2,236 to €9,193
- Profit (loss) carried forward -€42,148
down €42,148, from €23,663 to -€18,485
- Trade debts -€12,344
down €12,344 (-87.8%), from €14,055 to €1,711
- Other debts -€11,983
down €11,983 (-38.1%), from €31,465 to €19,482
- Tax, wage and social debts +€1,150
new in 2025: €1,150
- Gross operating margin +€46,917
up €46,917, from -€6,100 to €40,817
- Taxes +€5,622
new in 2025: €5,622
- Financial income -€5,607
no longer reported in 2025 (was €5,607)
of which Financial income: -€5,607
- Depreciation +€4,133
up €4,133 (+541%), from €764 to €4,898
- Other operating charges +€4,062
up €4,062 (+1,171%), from €347 to €4,409
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 | €89,643 | €24,318 | -€65,325 | -72.9% |
| Fixed assets | 21/28 | €2,476 | €9,433 | +€6,957 | +281% |
| Tangible fixed assets | 22/27 | €2,236 | €9,193 | +€6,957 | +311% |
| Furniture and vehicles | 24 | €2,236 | €9,193 | +€6,957 | +311% |
| Financial fixed assets | 28 | €240 | €240 | = | 0.0% |
| Current assets | 29/58 | €87,168 | €14,885 | -€72,283 | -82.9% |
| Amounts receivable within one year | 40/41 | €86,188 | €6,219 | -€79,969 | -92.8% |
| Trade receivables | 40 | €69,744 | €4,431 | -€65,313 | -93.6% |
| Other amounts receivable | 41 | €16,444 | €1,788 | -€14,656 | -89.1% |
| Cash at bank and in hand | 54/58 | €635 | €8,666 | +€8,031 | +1,265% |
| Deferred charges and accrued income | 490/1 | €345 | - | -€345 | |
| Total equity and liabilities | 10/49 | €89,643 | €24,318 | -€65,325 | -72.9% |
| Equity | 10/15 | €44,123 | €1,975 | -€42,148 | -95.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,663 | -€18,485 | -€42,148 | |
| Amounts payable | 17/49 | €45,521 | €22,343 | -€23,178 | -50.9% |
| Amounts payable within one year | 42/48 | €45,521 | €22,343 | -€23,178 | -50.9% |
| Trade debts | 44 | €14,055 | €1,711 | -€12,344 | -87.8% |
| Suppliers | 440/4 | €14,055 | €1,711 | -€12,344 | -87.8% |
| Taxes, remuneration and social security | 45 | - | €1,150 | +€1,150 | |
| Taxes | 450/3 | - | €1,150 | +€1,150 | |
| Other amounts payable | 47/48 | €31,465 | €19,482 | -€11,983 | -38.1% |
| Non-recurring operating income | 76A | - | €35,115 | +€35,115 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €764 | €4,898 | +€4,133 | +541% |
| Other operating charges | 640/8 | €347 | €4,409 | +€4,062 | +1,171% |
| Non-recurring operating charges | 66A | - | €66,936 | +€66,936 | |
| Gross operating margin | 9900 | -€6,100 | €40,817 | +€46,917 | |
| Operating profit (loss) | 9901 | -€7,211 | -€35,425 | -€28,214 | -391% |
| Financial income | 75/76B | €5,607 | - | -€5,607 | |
| Recurring financial income | 75 | €5,607 | - | -€5,607 | |
| Non-recurring financial income | 76B | €5,607 | - | -€5,607 | |
| Financial charges | 65/66B | €2,720 | €1,101 | -€1,619 | -59.5% |
| Recurring financial charges | 65 | €357 | €1,101 | +€744 | +208% |
| Non-recurring financial charges | 66B | €2,363 | - | -€2,363 | |
| Profit (loss) for the period before taxes | 9903 | -€4,324 | -€36,526 | -€32,202 | -745% |
| Income taxes | 67/77 | - | €5,622 | +€5,622 | |
| Profit (loss) for the period | 9904 | -€4,324 | -€42,148 | -€37,823 | -875% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,324 | -€42,148 | -€37,823 | -875% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.