MOFTI: 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.
MOFTI
Largest movements
- Tangible fixed assets +€8,382
up €8,382 (+271.1%), from €3,092 to €11,474
of which Plant, machinery and equipment: +€6,111
- Financial fixed assets +€7,050
new in 2025: €7,050
- Cash -€4,133
down €4,133 (-56.2%), from €7,359 to €3,226
mainly Investment in fixed assets (net) (-€17,109) and Net result for the year (-€16,363)
- Receivables within one year +€576
up €576 (+27.8%), from €2,071 to €2,646
- Profit (loss) carried forward -€16,363
down €16,363 (-3175.1%), from -€515 to -€16,878
- Other debts +€9,668
up €9,668 (+164.0%), from €5,895 to €15,563
- Tax, wage and social debts +€9,482
up €9,482 (+186.8%), from €5,077 to €14,559
of which Remuneration and social security: +€5,887
- Trade debts +€5,761
up €5,761 (+1950.8%), from €295 to €6,056
- Accrued charges and deferred income +€3,338
up €3,338 (+188.7%), from €1,769 to €5,107
- Staff costs +€30,328
up €30,328 (+418.3%), from €7,250 to €37,578
- Gross operating margin +€15,862
up €15,862 (+127.9%), from €12,404 to €28,266
- Other operating charges +€3,888
up €3,888 (+290.9%), from €1,336 to €5,224
- Depreciation +€1,267
up €1,267 (+308.9%), from €410 to €1,677
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 | €12,521 | €24,407 | +€11,885 | +94.9% |
| Fixed assets | 21/28 | €3,092 | €18,524 | +€15,432 | +499.1% |
| Tangible fixed assets | 22/27 | €3,092 | €11,474 | +€8,382 | +271.1% |
| Plant, machinery and equipment | 23 | €826 | €6,937 | +€6,111 | +740.0% |
| Furniture and vehicles | 24 | €2,266 | €4,537 | +€2,271 | +100.2% |
| Financial fixed assets | 28 | - | €7,050 | +€7,050 | |
| Current assets | 29/58 | €9,429 | €5,883 | -€3,547 | -37.6% |
| Amounts receivable within one year | 40/41 | €2,071 | €2,646 | +€576 | +27.8% |
| Other amounts receivable | 41 | €2,071 | €2,646 | +€576 | +27.8% |
| Cash at bank and in hand | 54/58 | €7,359 | €3,226 | -€4,133 | -56.2% |
| Deferred charges and accrued income | 490/1 | - | €10 | +€10 | |
| Total equity and liabilities | 10/49 | €12,521 | €24,407 | +€11,885 | +94.9% |
| Equity | 10/15 | -€515 | -€16,878 | -€16,363 | -3175.1% |
| Profit (loss) carried forward | 14 | -€515 | -€16,878 | -€16,363 | -3175.1% |
| Amounts payable | 17/49 | €13,037 | €41,285 | +€28,248 | +216.7% |
| Amounts payable within one year | 42/48 | €11,268 | €36,178 | +€24,910 | +221.1% |
| Trade debts | 44 | €295 | €6,056 | +€5,761 | +1950.8% |
| Suppliers | 440/4 | €295 | €6,056 | +€5,761 | +1950.8% |
| Taxes, remuneration and social security | 45 | €5,077 | €14,559 | +€9,482 | +186.8% |
| Taxes | 450/3 | €3,175 | €6,770 | +€3,595 | +113.2% |
| Remuneration and social security | 454/9 | €1,902 | €7,789 | +€5,887 | +309.6% |
| Other amounts payable | 47/48 | €5,895 | €15,563 | +€9,668 | +164.0% |
| Accrued charges and deferred income | 492/3 | €1,769 | €5,107 | +€3,338 | +188.7% |
| Remuneration, social security and pensions | 62 | €7,250 | €37,578 | +€30,328 | +418.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €410 | €1,677 | +€1,267 | +308.9% |
| Other operating charges | 640/8 | €1,336 | €5,224 | +€3,888 | +290.9% |
| Gross operating margin | 9900 | €12,404 | €28,266 | +€15,862 | +127.9% |
| Operating profit (loss) | 9901 | €3,408 | -€16,213 | -€19,621 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €127 | €150 | +€23 | +17.9% |
| Recurring financial charges | 65 | €127 | €150 | +€23 | +17.9% |
| Profit (loss) for the period before taxes | 9903 | €3,281 | -€16,363 | -€19,644 | |
| Income taxes | 67/77 | €57 | - | -€57 | |
| Profit (loss) for the period | 9904 | €3,224 | -€16,363 | -€19,587 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,224 | -€16,363 | -€19,587 |
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 6 October 2026 via checked.be.