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MO MADE: what changed

Two fiscal 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.

What changed

MO MADE

BE 0542.408.261
NACE 47.241, Retail sale of bread and pastry (bakery outlets)
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€10,578
2024 · -€150,508+€161,087
Equity
-€113,442
2024 · -€124,021+€10,578
Cash
€27,435
2024 · €3,127+€24,307
Balance sheet total
€1.2m
2024 · €1.0m+€122,724

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€160,664

    up €160,664 (+24.5%), from €655,519 to €816,183

    of which Trade receivables: +€161,145

  • Tangible fixed assets -€72,091

    down €72,091 (-24.7%), from €291,974 to €219,883

    of which Other tangible fixed assets: -€48,022

  • Cash +€24,307

    up €24,307 (+777.2%), from €3,127 to €27,435

    mainly Tax, wage and social debts (+€292,918) and Depreciation (+€81,165)

Equity and liabilities
  • Tax, wage and social debts +€292,918

    up €292,918 (+100.5%), from €291,429 to €584,347

    of which Remuneration and social security: +€210,938

  • Other debts -€79,853

    down €79,853 (-99.9%), from €79,907 to €54

  • Trade debts -€51,366

    down €51,366 (-11.6%), from €443,211 to €391,846

  • Short-term financial debts -€35,000

    down €35,000 (-43.8%), from €80,000 to €45,000

  • Current portion of long-term debt -€14,554

    no longer reported in 2025 (was €14,554)

Income statement
  • Gross operating margin +€105,687

    up €105,687 (+9.8%), from €1.1m to €1.2m

  • Staff costs -€63,798

    down €63,798 (-6.0%), from €1.1m to €995,070

  • Other operating charges +€39,783

    up €39,783 (+275.8%), from €14,426 to €54,209

  • Financial charges -€21,292

    down €21,292 (-33.5%), from €63,616 to €42,325

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€150,508
Gross operating margin +€105,687
Staff costs +€63,798
Depreciation +€10,166
Other operating charges -€39,783
Financial income -€74
Financial charges +€21,292
Result 2025 €10,578

Cash bridge derived

cash 2024 to 2025

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.

From operations +€90,457
Investment -€16,596
Financing -€49,554
Cash 2024 €3,127
Net result for the year +€10,578
Depreciation +€81,165
Stocks and contracts -€2,035
Receivables within one year -€160,664
Deferred charges and accrued income -€286
Trade debts -€51,366
Tax, wage and social debts +€292,918
Other debts -€79,853
Investment in fixed assets (net) -€11,632
Current investments -€4,964
Current portion of long-term debt -€14,554
Short-term financial debts -€35,000
Cash 2025 €27,435
Every line side by side 52 lines
Line Code 2024 2025 Change %
Total assets 20/58 €1,037,830 €1,160,554 +€122,724 +11.8%
Formation expenses 20 €0 €0 =
Fixed assets 21/28 €304,857 €235,324 -€69,533 -22.8%
Intangible fixed assets 21 €1,175 €734 -€442 -37.6%
Tangible fixed assets 22/27 €291,974 €219,883 -€72,091 -24.7%
Plant, machinery and equipment 23 €99,661 €81,594 -€18,067 -18.1%
Furniture and vehicles 24 €18,402 €12,399 -€6,003 -32.6%
Other tangible fixed assets 26 €173,911 €125,890 -€48,022 -27.6%
Financial fixed assets 28 €11,708 €14,708 +€3,000 +25.6%
Current assets 29/58 €732,973 €925,230 +€192,257 +26.2%
Stocks and contracts in progress 3 €74,327 €76,362 +€2,035 +2.7%
Stocks 30/36 €74,327 €76,362 +€2,035 +2.7%
Amounts receivable within one year 40/41 €655,519 €816,183 +€160,664 +24.5%
Trade receivables 40 €644,605 €805,750 +€161,145 +25.0%
Other amounts receivable 41 €10,914 €10,434 -€481 -4.4%
Current investments 50/53 - €4,964 +€4,964
Cash at bank and in hand 54/58 €3,127 €27,435 +€24,307 +777.2%
Deferred charges and accrued income 490/1 - €286 +€286
Total equity and liabilities 10/49 €1,037,830 €1,160,554 +€122,724 +11.8%
Equity 10/15 -€124,021 -€113,442 +€10,578 +8.5%
Contributions 10/11 €18,600 €18,600 = 0.0%
Reserves 13 €63,652 €63,652 = 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%
Distributable reserves 133 €61,792 €61,792 = 0.0%
Profit (loss) carried forward 14 -€206,273 -€195,695 +€10,578 +5.1%
Amounts payable 17/49 €1,161,851 €1,273,996 +€112,145 +9.7%
Amounts payable after more than one year 17 €252,750 €252,750 = 0.0%
Financial debts 170/4 €252,750 €252,750 = 0.0%
Amounts payable within one year 42/48 €909,101 €1,021,247 +€112,145 +12.3%
Current portion of amounts payable after more than one year 42 €14,554 - -€14,554
Financial debts 43 €80,000 €45,000 -€35,000 -43.8%
Other loans 439 €80,000 €45,000 -€35,000 -43.8%
Trade debts 44 €443,211 €391,846 -€51,366 -11.6%
Suppliers 440/4 €443,211 €391,846 -€51,366 -11.6%
Taxes, remuneration and social security 45 €291,429 €584,347 +€292,918 +100.5%
Taxes 450/3 €54,789 €136,769 +€81,980 +149.6%
Remuneration and social security 454/9 €236,640 €447,578 +€210,938 +89.1%
Other amounts payable 47/48 €79,907 €54 -€79,853 -99.9%
Non-recurring operating income 76A €1,877 - -€1,877
Remuneration, social security and pensions 62 €1,058,868 €995,070 -€63,798 -6.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €91,331 €81,165 -€10,166 -11.1%
Other operating charges 640/8 €14,426 €54,209 +€39,783 +275.8%
Gross operating margin 9900 €1,077,597 €1,183,284 +€105,687 +9.8%
Operating profit (loss) 9901 -€87,028 €52,840 +€139,869
Financial income 75/76B €136 €62 -€74 -54.2%
Recurring financial income 75 €136 €62 -€74 -54.2%
Financial charges 65/66B €63,616 €42,325 -€21,292 -33.5%
Recurring financial charges 65 €63,616 €42,325 -€21,292 -33.5%
Profit (loss) for the period before taxes 9903 -€150,508 €10,578 +€161,087
Profit (loss) for the period 9904 -€150,508 €10,578 +€161,087
Profit (loss) for the period to be appropriated 9905 -€150,508 €10,578 +€161,087

Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.