MOFO FREE: 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.
MOFO FREE
Largest movements
- Receivables within one year +€30,376
up €30,376 (+2,010%), from €1,512 to €31,887
of which Trade receivables: +€30,300
- Cash -€3,862
no longer reported in 2025 (was €3,862)
mainly Receivables within one year (-€30,376) and Debts after one year (-€3,468)
- Tangible fixed assets -€1,931
down €1,931 (-25.7%), from €7,504 to €5,573
- Profit (loss) carried forward +€15,853
up €15,853, from -€2,401 to €13,452
- Tax, wage and social debts +€6,729
up €6,729 (+110%), from €6,098 to €12,827
of which Taxes: +€6,729
- Trade debts +€5,123
up €5,123 (+1,216%), from €421 to €5,544
- Debts after one year -€3,468
no longer reported in 2025 (was €3,468)
- Gross operating margin +€22,912
up €22,912 (+415%), from €5,526 to €28,438
- Taxes +€6,586
up €6,586 (+659%), from €999 to €7,586
- Other operating charges +€393
up €393 (+223%), from €177 to €570
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 | €12,878 | €37,460 | +€24,582 | +191% |
| Fixed assets | 21/28 | €7,504 | €5,573 | -€1,931 | -25.7% |
| Tangible fixed assets | 22/27 | €7,504 | €5,573 | -€1,931 | -25.7% |
| Furniture and vehicles | 24 | €7,504 | €5,573 | -€1,931 | -25.7% |
| Current assets | 29/58 | €5,374 | €31,887 | +€26,513 | +493% |
| Amounts receivable within one year | 40/41 | €1,512 | €31,887 | +€30,376 | +2,010% |
| Trade receivables | 40 | €999 | €31,299 | +€30,300 | +3,033% |
| Other amounts receivable | 41 | €513 | €588 | +€76 | +14.7% |
| Cash at bank and in hand | 54/58 | €3,862 | - | -€3,862 | |
| Total equity and liabilities | 10/49 | €12,878 | €37,460 | +€24,582 | +191% |
| Equity | 10/15 | -€1,151 | €14,702 | +€15,853 | |
| Contributions | 10/11 | €1,250 | €1,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,401 | €13,452 | +€15,853 | |
| Amounts payable | 17/49 | €14,029 | €22,758 | +€8,729 | +62.2% |
| Amounts payable after more than one year | 17 | €3,468 | - | -€3,468 | |
| Financial debts | 170/4 | €3,468 | - | -€3,468 | |
| Amounts payable within one year | 42/48 | €10,561 | €22,758 | +€12,197 | +115% |
| Current portion of amounts payable after more than one year | 42 | €3,383 | €3,729 | +€345 | +10.2% |
| Trade debts | 44 | €421 | €5,544 | +€5,123 | +1,216% |
| Suppliers | 440/4 | €421 | €5,544 | +€5,123 | +1,216% |
| Taxes, remuneration and social security | 45 | €6,098 | €12,827 | +€6,729 | +110% |
| Taxes | 450/3 | €4,508 | €11,237 | +€6,729 | +149% |
| Remuneration and social security | 454/9 | €1,590 | €1,590 | = | 0.0% |
| Other amounts payable | 47/48 | €659 | €659 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €255 | - | -€255 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,189 | €4,101 | -€88 | -2.1% |
| Other operating charges | 640/8 | €177 | €570 | +€393 | +223% |
| Gross operating margin | 9900 | €5,526 | €28,438 | +€22,912 | +415% |
| Operating profit (loss) | 9901 | €906 | €23,767 | +€22,861 | +2,524% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €450 | €328 | -€122 | -27.2% |
| Recurring financial charges | 65 | €450 | €328 | -€122 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €456 | €23,439 | +€22,983 | +5,042% |
| Income taxes | 67/77 | €999 | €7,586 | +€6,586 | +659% |
| Profit (loss) for the period | 9904 | -€544 | €15,853 | +€16,397 | |
| Profit (loss) for the period to be appropriated | 9905 | -€544 | €15,853 | +€16,397 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.