MOG: 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.
MOG
Largest movements
- Tangible fixed assets +€62,153
up €62,153 (+132.9%), from €46,772 to €108,925
of which Plant, machinery and equipment: +€66,687
- Cash +€1,808
up €1,808 (+5529.8%), from €33 to €1,841
mainly Net result for the year (+€32,651) and Other debts (+€28,800)
- Receivables within one year -€1,200
down €1,200 (-100.0%), from €1,200 to €0
- Profit (loss) carried forward +€32,651
up €32,651 (+92.8%), from -€35,172 to -€2,521
- Other debts +€28,800
new in 2025: €28,800
- Tax, wage and social debts -€26,947
down €26,947 (-42.1%), from €63,952 to €37,005
- Short-term financial debts +€25,135
new in 2025: €25,135
- Trade debts +€2,164
up €2,164 (+12.3%), from €17,607 to €19,771
- Gross operating margin +€166,786
up €166,786 (+31.7%), from €525,825 to €692,612
- Staff costs +€79,195
up €79,195 (+14.3%), from €552,289 to €631,484
- Depreciation +€10,678
up €10,678 (+62.3%), from €17,151 to €27,828
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 | €52,387 | €114,191 | +€61,804 | +118.0% |
| Fixed assets | 21/28 | €46,772 | €108,925 | +€62,153 | +132.9% |
| Tangible fixed assets | 22/27 | €46,772 | €108,925 | +€62,153 | +132.9% |
| Plant, machinery and equipment | 23 | €35,267 | €101,954 | +€66,687 | +189.1% |
| Furniture and vehicles | 24 | €11,505 | €6,971 | -€4,534 | -39.4% |
| Current assets | 29/58 | €5,615 | €5,265 | -€349 | -6.2% |
| Amounts receivable within one year | 40/41 | €1,200 | €0 | -€1,200 | -100.0% |
| Other amounts receivable | 41 | €1,200 | €0 | -€1,200 | -100.0% |
| Cash at bank and in hand | 54/58 | €33 | €1,841 | +€1,808 | +5529.8% |
| Deferred charges and accrued income | 490/1 | €4,382 | €3,424 | -€958 | -21.9% |
| Total equity and liabilities | 10/49 | €52,387 | €114,191 | +€61,804 | +118.0% |
| Equity | 10/15 | -€29,172 | €3,479 | +€32,651 | |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,172 | -€2,521 | +€32,651 | +92.8% |
| Amounts payable | 17/49 | €81,559 | €110,711 | +€29,153 | +35.7% |
| Amounts payable within one year | 42/48 | €81,559 | €110,711 | +€29,153 | +35.7% |
| Financial debts | 43 | - | €25,135 | +€25,135 | |
| Credit institutions | 430/8 | - | €25,135 | +€25,135 | |
| Trade debts | 44 | €17,607 | €19,771 | +€2,164 | +12.3% |
| Suppliers | 440/4 | €17,607 | €19,771 | +€2,164 | +12.3% |
| Taxes, remuneration and social security | 45 | €63,952 | €37,005 | -€26,947 | -42.1% |
| Remuneration and social security | 454/9 | €63,952 | €37,005 | -€26,947 | -42.1% |
| Other amounts payable | 47/48 | - | €28,800 | +€28,800 | |
| Remuneration, social security and pensions | 62 | €552,289 | €631,484 | +€79,195 | +14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,151 | €27,828 | +€10,678 | +62.3% |
| Other operating charges | 640/8 | €251 | €254 | +€4 | +1.4% |
| Gross operating margin | 9900 | €525,825 | €692,612 | +€166,786 | +31.7% |
| Operating profit (loss) | 9901 | -€43,865 | €33,046 | +€76,910 | |
| Financial income | 75/76B | €302 | €0 | -€302 | -100.0% |
| Recurring financial income | 75 | €302 | €0 | -€302 | -100.0% |
| Financial charges | 65/66B | €81 | €394 | +€313 | +387.4% |
| Recurring financial charges | 65 | €81 | €394 | +€313 | +387.4% |
| Profit (loss) for the period before taxes | 9903 | -€43,643 | €32,651 | +€76,295 | |
| Profit (loss) for the period | 9904 | -€43,643 | €32,651 | +€76,295 | |
| Profit (loss) for the period to be appropriated | 9905 | -€43,643 | €32,651 | +€76,295 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.