MO2ci: 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.
MO2ci
Largest movements
- Tangible fixed assets -€1,991
down €1,991 (-66.6%), from €2,990 to €999
- Cash -€1,609
down €1,609 (-97.0%), from €1,659 to €50
mainly Net result for the year (-€3,405) and Other debts (-€737)
- Deferred charges and accrued income -€230
no longer reported in 2025 (was €230)
- Profit (loss) carried forward -€3,405
down €3,405 (-9.4%), from -€36,357 to -€39,763
- Other debts -€737
down €737 (-1.5%), from €49,647 to €48,911
- Accrued charges and deferred income +€249
up €249 (+100.0%), from €249 to €498
- Gross operating margin +€4,727
up €4,727 (+82.6%), from -€5,720 to -€993
- Other operating charges -€387
down €387 (-60.9%), from €636 to €249
- Staff costs -€208
no longer reported in 2025 (was €208)
- Taxes +€96
up €96 (+7471.9%), from €1 to €97
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 | €21,934 | €18,103 | -€3,831 | -17.5% |
| Fixed assets | 21/28 | €2,990 | €999 | -€1,991 | -66.6% |
| Tangible fixed assets | 22/27 | €2,990 | €999 | -€1,991 | -66.6% |
| Furniture and vehicles | 24 | €2,990 | €999 | -€1,991 | -66.6% |
| Current assets | 29/58 | €18,944 | €17,104 | -€1,839 | -9.7% |
| Stocks and contracts in progress | 3 | €17,054 | €17,054 | = | 0.0% |
| Stocks | 30/36 | €17,054 | €17,054 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,659 | €50 | -€1,609 | -97.0% |
| Deferred charges and accrued income | 490/1 | €230 | - | -€230 | |
| Total equity and liabilities | 10/49 | €21,934 | €18,103 | -€3,831 | -17.5% |
| Equity | 10/15 | -€28,297 | -€31,703 | -€3,405 | -12.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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 | -€36,357 | -€39,763 | -€3,405 | -9.4% |
| Amounts payable | 17/49 | €50,231 | €49,806 | -€425 | -0.8% |
| Amounts payable within one year | 42/48 | €49,982 | €49,308 | -€674 | -1.3% |
| Trade debts | 44 | €252 | €217 | -€35 | -13.7% |
| Suppliers | 440/4 | €252 | €217 | -€35 | -13.7% |
| Taxes, remuneration and social security | 45 | €84 | €181 | +€97 | +115.8% |
| Taxes | 450/3 | €84 | €181 | +€97 | +115.8% |
| Other amounts payable | 47/48 | €49,647 | €48,911 | -€737 | -1.5% |
| Accrued charges and deferred income | 492/3 | €249 | €498 | +€249 | +100.0% |
| Remuneration, social security and pensions | 62 | €208 | - | -€208 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,991 | €1,991 | = | 0.0% |
| Other operating charges | 640/8 | €636 | €249 | -€387 | -60.9% |
| Gross operating margin | 9900 | -€5,720 | -€993 | +€4,727 | +82.6% |
| Operating profit (loss) | 9901 | -€8,556 | -€3,234 | +€5,323 | +62.2% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €74 | €75 | +€1 | +1.0% |
| Recurring financial charges | 65 | €74 | €75 | +€1 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,630 | -€3,309 | +€5,321 | +61.7% |
| Income taxes | 67/77 | €1 | €97 | +€96 | +7471.9% |
| Profit (loss) for the period | 9904 | -€8,631 | -€3,405 | +€5,226 | +60.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,631 | -€3,405 | +€5,226 | +60.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.