MENUISERIE 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.
MENUISERIE MOSANE
Largest movements
- Cash -€468,451
down €468,451 (-40.9%), from €1.1m to €677,841
mainly Receivables within one year (-€308,764) and Contributions, distributions and other (-€300,000)
- Receivables within one year +€308,764
up €308,764 (+52.0%), from €594,002 to €902,766
of which Trade receivables: +€383,630
- Stocks and contracts +€76,217
up €76,217 (+37.6%), from €202,481 to €278,698
of which Contracts in progress: +€76,608
- Tangible fixed assets +€33,813
up €33,813 (+16.1%), from €210,653 to €244,466
of which Furniture and vehicles: +€64,764
- Other debts -€100,000
down €100,000 (-25.0%), from €400,119 to €300,119
- Profit (loss) carried forward +€73,759
up €73,759 (+7.8%), from €942,601 to €1.0m
- Trade debts -€64,201
down €64,201 (-25.0%), from €257,277 to €193,076
- Tax, wage and social debts +€56,741
up €56,741 (+124.4%), from €45,616 to €102,358
of which Remuneration and social security: +€38,260
- Staff costs +€142,154
up €142,154 (+16.2%), from €878,434 to €1.0m
- Gross operating margin -€65,914
down €65,914 (-4.0%), from €1.7m to €1.6m
- Taxes -€54,623
down €54,623 (-30.6%), from €178,421 to €123,799
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 | €2,202,235 | €2,152,683 | -€49,552 | -2.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €259,460 | €293,211 | +€33,751 | +13.0% |
| Intangible fixed assets | 21 | €62 | €0 | -€62 | -100.0% |
| Tangible fixed assets | 22/27 | €210,653 | €244,466 | +€33,813 | +16.1% |
| Plant, machinery and equipment | 23 | €132,218 | €101,268 | -€30,951 | -23.4% |
| Furniture and vehicles | 24 | €78,435 | €143,199 | +€64,764 | +82.6% |
| Financial fixed assets | 28 | €48,745 | €48,745 | = | 0.0% |
| Current assets | 29/58 | €1,942,775 | €1,859,471 | -€83,304 | -4.3% |
| Stocks and contracts in progress | 3 | €202,481 | €278,698 | +€76,217 | +37.6% |
| Stocks | 30/36 | €49,358 | €48,967 | -€391 | -0.8% |
| Contracts in progress | 37 | €153,123 | €229,731 | +€76,608 | +50.0% |
| Amounts receivable within one year | 40/41 | €594,002 | €902,766 | +€308,764 | +52.0% |
| Trade receivables | 40 | €503,618 | €887,248 | +€383,630 | +76.2% |
| Other amounts receivable | 41 | €90,384 | €15,518 | -€74,866 | -82.8% |
| Cash at bank and in hand | 54/58 | €1,146,292 | €677,841 | -€468,451 | -40.9% |
| Deferred charges and accrued income | 490/1 | - | €166 | +€166 | |
| Total equity and liabilities | 10/49 | €2,202,235 | €2,152,683 | -€49,552 | -2.3% |
| Equity | 10/15 | €1,449,601 | €1,523,360 | +€73,759 | +5.1% |
| Contributions | 10/11 | €320,000 | €320,000 | = | 0.0% |
| Capital | 10 | €320,000 | €320,000 | = | 0.0% |
| Issued capital | 100 | €320,000 | €320,000 | = | 0.0% |
| Reserves | 13 | €187,000 | €187,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €32,000 | €32,000 | = | 0.0% |
| Legal reserve | 130 | €32,000 | €32,000 | = | 0.0% |
| Distributable reserves | 133 | €155,000 | €155,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €942,601 | €1,016,360 | +€73,759 | +7.8% |
| Provisions and deferred taxes | 16 | €49,622 | €33,770 | -€15,852 | -31.9% |
| Provisions for liabilities and charges | 160/5 | €49,622 | €33,770 | -€15,852 | -31.9% |
| Other liabilities and charges | 164/5 | €49,622 | €33,770 | -€15,852 | -31.9% |
| Amounts payable | 17/49 | €703,012 | €595,553 | -€107,459 | -15.3% |
| Amounts payable within one year | 42/48 | €703,012 | €595,553 | -€107,459 | -15.3% |
| Trade debts | 44 | €257,277 | €193,076 | -€64,201 | -25.0% |
| Suppliers | 440/4 | €257,277 | €193,076 | -€64,201 | -25.0% |
| Taxes, remuneration and social security | 45 | €45,616 | €102,358 | +€56,741 | +124.4% |
| Taxes | 450/3 | €6,943 | €25,425 | +€18,481 | +266.2% |
| Remuneration and social security | 454/9 | €38,673 | €76,933 | +€38,260 | +98.9% |
| Other amounts payable | 47/48 | €400,119 | €300,119 | -€100,000 | -25.0% |
| Remuneration, social security and pensions | 62 | €878,434 | €1,020,588 | +€142,154 | +16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,928 | €75,053 | +€10,124 | +15.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€6,806 | -€15,852 | -€9,046 | -132.9% |
| Other operating charges | 640/8 | €7,017 | €7,954 | +€936 | +13.3% |
| Gross operating margin | 9900 | €1,651,586 | €1,585,672 | -€65,914 | -4.0% |
| Operating profit (loss) | 9901 | €708,012 | €497,930 | -€210,083 | -29.7% |
| Financial income | 75/76B | €588 | €595 | +€7 | +1.2% |
| Recurring financial income | 75 | €588 | €595 | +€7 | +1.2% |
| Financial charges | 65/66B | €1,155 | €967 | -€188 | -16.3% |
| Recurring financial charges | 65 | €1,155 | €967 | -€188 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €707,445 | €497,558 | -€209,887 | -29.7% |
| Income taxes | 67/77 | €178,421 | €123,799 | -€54,623 | -30.6% |
| Profit (loss) for the period | 9904 | €529,023 | €373,759 | -€155,265 | -29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €529,023 | €373,759 | -€155,265 | -29.3% |
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 11 October 2026 via checked.be.