MOGIO CONSTRUCT: 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.
MOGIO CONSTRUCT
Largest movements
- Receivables within one year +€19,484
up €19,484 (+289.6%), from €6,729 to €26,213
of which Other amounts receivable: +€12,070
- Tangible fixed assets -€7,967
down €7,967 (-28.5%), from €27,925 to €19,958
of which Leasing and similar rights: -€5,744
- Cash +€1,669
up €1,669 (+168.1%), from €993 to €2,663
mainly Net result for the year (+€15,923) and Depreciation (+€7,967)
- Profit (loss) carried forward +€15,923
up €15,923 (+41.3%), from €38,570 to €54,493
- Debts after one year -€5,453
down €5,453 (-27.7%), from €19,672 to €14,219
- Trade debts +€4,819
up €4,819 (+260.0%), from €1,853 to €6,672
- Tax, wage and social debts -€1,885
down €1,885 (-18.7%), from €10,099 to €8,214
- Gross operating margin +€18,613
up €18,613 (+131.6%), from €14,147 to €32,760
- Taxes +€4,688
up €4,688 (+269.4%), from €1,740 to €6,427
- Depreciation +€2,225
up €2,225 (+38.8%), from €5,742 to €7,967
- Financial income -€1,280
down €1,280 (-99.4%), from €1,287 to €7
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 | €78,828 | €92,052 | +€13,224 | +16.8% |
| Fixed assets | 21/28 | €28,020 | €20,053 | -€7,967 | -28.4% |
| Tangible fixed assets | 22/27 | €27,925 | €19,958 | -€7,967 | -28.5% |
| Furniture and vehicles | 24 | €3,033 | €810 | -€2,223 | -73.3% |
| Leasing and similar rights | 25 | €24,892 | €19,148 | -€5,744 | -23.1% |
| Financial fixed assets | 28 | €95 | €95 | = | 0.0% |
| Current assets | 29/58 | €50,808 | €71,999 | +€21,191 | +41.7% |
| Amounts receivable after more than one year | 29 | €43,000 | €43,000 | = | 0.0% |
| Other amounts receivable | 291 | €43,000 | €43,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,729 | €26,213 | +€19,484 | +289.6% |
| Trade receivables | 40 | €6,302 | €13,716 | +€7,414 | +117.6% |
| Other amounts receivable | 41 | €426 | €12,496 | +€12,070 | +2833.0% |
| Cash at bank and in hand | 54/58 | €993 | €2,663 | +€1,669 | +168.1% |
| Deferred charges and accrued income | 490/1 | €87 | €123 | +€37 | +42.5% |
| Total equity and liabilities | 10/49 | €78,828 | €92,052 | +€13,224 | +16.8% |
| Equity | 10/15 | €41,570 | €57,493 | +€15,923 | +38.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,570 | €54,493 | +€15,923 | +41.3% |
| Amounts payable | 17/49 | €37,258 | €34,559 | -€2,699 | -7.2% |
| Amounts payable after more than one year | 17 | €19,672 | €14,219 | -€5,453 | -27.7% |
| Financial debts | 170/4 | €19,672 | €14,219 | -€5,453 | -27.7% |
| Amounts payable within one year | 42/48 | €17,198 | €20,340 | +€3,142 | +18.3% |
| Current portion of amounts payable after more than one year | 42 | €5,246 | €5,453 | +€207 | +4.0% |
| Trade debts | 44 | €1,853 | €6,672 | +€4,819 | +260.0% |
| Suppliers | 440/4 | €1,853 | €6,672 | +€4,819 | +260.0% |
| Taxes, remuneration and social security | 45 | €10,099 | €8,214 | -€1,885 | -18.7% |
| Taxes | 450/3 | €10,099 | €8,214 | -€1,885 | -18.7% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,742 | €7,967 | +€2,225 | +38.8% |
| Other operating charges | 640/8 | €992 | €1,156 | +€164 | +16.5% |
| Gross operating margin | 9900 | €14,147 | €32,760 | +€18,613 | +131.6% |
| Operating profit (loss) | 9901 | €7,413 | €23,638 | +€16,224 | +218.9% |
| Financial income | 75/76B | €1,287 | €7 | -€1,280 | -99.4% |
| Recurring financial income | 75 | €1,287 | €7 | -€1,280 | -99.4% |
| Financial charges | 65/66B | €1,050 | €1,295 | +€244 | +23.3% |
| Recurring financial charges | 65 | €1,050 | €1,295 | +€244 | +23.3% |
| Profit (loss) for the period before taxes | 9903 | €7,650 | €22,350 | +€14,700 | +192.2% |
| Income taxes | 67/77 | €1,740 | €6,427 | +€4,688 | +269.4% |
| Profit (loss) for the period | 9904 | €5,910 | €15,923 | +€10,012 | +169.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,910 | €15,923 | +€10,012 | +169.4% |
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.