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MOGH: 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

MOGH

BE 0774.432.657
NACE 96.210, Hairdressing and barber services
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€11,278
2023 · -€21,832+€10,555
Equity
-€49,695
2023 · -€38,417-€11,278
Cash
€4,056
2023 · €1,379+€2,676
Balance sheet total
€4,056
2023 · €1,379+€2,676

Largest movements

2023 to 2024
Assets
  • Cash +€2,676

    up €2,676 (+194.0%), from €1,379 to €4,056

    mainly Other debts (+€15,000) and Tax, wage and social debts (+€1,776)

Equity and liabilities
  • Other debts +€15,000

    up €15,000 (+165.1%), from €9,086 to €24,086

  • Profit (loss) carried forward -€11,278

    down €11,278 (-27.9%), from -€40,417 to -€51,695

  • Trade debts -€2,823

    down €2,823 (-70.2%), from €4,023 to €1,200

  • Tax, wage and social debts +€1,776

    up €1,776 (+6.7%), from €26,688 to €28,465

    of which Taxes: +€4,385

Income statement
  • Purchases and services -€17,844

    down €17,844 (-38.3%), from €46,556 to €28,711

  • Gross operating margin +€17,563

    up €17,563 (+84.2%), from -€20,866 to -€3,302

  • Staff costs +€6,892

    new in 2024: €6,892

  • Turnover -€281

    down €281 (-1.1%), from €25,690 to €25,409

From the 2023 result to the 2024 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 2023 -€21,832
Gross operating margin +€17,563
Staff costs -€6,892
Other operating charges -€40
Financial charges -€77
Result 2024 -€11,278

Cash bridge derived

cash 2023 to 2024

Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations +€2,676
Investment €0
Financing €0
Cash 2023 €1,379
Net result for the year -€11,278
Trade debts -€2,823
Tax, wage and social debts +€1,776
Other debts +€15,000
Cash 2024 €4,056
Every line side by side 26 lines
Line Code 2023 2024 Change %
Total assets 20/58 €1,379 €4,056 +€2,676 +194.0%
Current assets 29/58 €1,379 €4,056 +€2,676 +194.0%
Cash at bank and in hand 54/58 €1,379 €4,056 +€2,676 +194.0%
Total equity and liabilities 10/49 €1,379 €4,056 +€2,676 +194.0%
Equity 10/15 -€38,417 -€49,695 -€11,278 -29.4%
Contributions 10/11 €2,000 €2,000 = 0.0%
Profit (loss) carried forward 14 -€40,417 -€51,695 -€11,278 -27.9%
Amounts payable 17/49 €39,796 €53,750 +€13,954 +35.1%
Amounts payable within one year 42/48 €39,796 €53,750 +€13,954 +35.1%
Trade debts 44 €4,023 €1,200 -€2,823 -70.2%
Suppliers 440/4 €4,023 €1,200 -€2,823 -70.2%
Taxes, remuneration and social security 45 €26,688 €28,465 +€1,776 +6.7%
Taxes 450/3 €11,984 €16,369 +€4,385 +36.6%
Remuneration and social security 454/9 €14,704 €12,096 -€2,608 -17.7%
Other amounts payable 47/48 €9,086 €24,086 +€15,000 +165.1%
Turnover 70 €25,690 €25,409 -€281 -1.1%
Goods, raw materials, services and sundry goods 60/61 €46,556 €28,711 -€17,844 -38.3%
Remuneration, social security and pensions 62 - €6,892 +€6,892
Other operating charges 640/8 €940 €980 +€40 +4.3%
Gross operating margin 9900 -€20,866 -€3,302 +€17,563 +84.2%
Operating profit (loss) 9901 -€21,805 -€11,174 +€10,631 +48.8%
Financial charges 65/66B €27 €104 +€77 +282.0%
Recurring financial charges 65 €27 €104 +€77 +282.0%
Profit (loss) for the period before taxes 9903 -€21,832 -€11,278 +€10,555 +48.3%
Profit (loss) for the period 9904 -€21,832 -€11,278 +€10,555 +48.3%
Profit (loss) for the period to be appropriated 9905 -€21,832 -€11,278 +€10,555 +48.3%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.