MOGTARIB: 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.
MOGTARIB
Largest movements
- Tangible fixed assets +€17,795
new in 2025: €17,795
- Receivables within one year +€8,550
new in 2025: €8,550
of which Trade receivables: +€8,248
- Cash -€2,706
down €2,706 (-99.2%), from €2,728 to €22
mainly Investment in fixed assets (net) (-€20,935) and Receivables within one year (-€8,550)
- Deferred charges and accrued income +€1,320
new in 2025: €1,320
- Trade debts +€24,461
new in 2025: €24,461
- Profit (loss) carried forward +€1,410
up €1,410, from -€1,230 to €180
- Other debts -€958
no longer reported in 2025 (was €958)
- Gross operating margin +€4,641
new in 2025: €4,641
- Depreciation +€3,140
new in 2025: €3,140
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €2,728 | €27,687 | +€24,959 | +914.9% |
| Fixed assets | 21/28 | - | €17,795 | +€17,795 | |
| Tangible fixed assets | 22/27 | - | €17,795 | +€17,795 | |
| Furniture and vehicles | 24 | - | €17,795 | +€17,795 | |
| Current assets | 29/58 | €2,728 | €9,892 | +€7,164 | +262.6% |
| Amounts receivable within one year | 40/41 | - | €8,550 | +€8,550 | |
| Trade receivables | 40 | - | €8,248 | +€8,248 | |
| Other amounts receivable | 41 | - | €301 | +€301 | |
| Cash at bank and in hand | 54/58 | €2,728 | €22 | -€2,706 | -99.2% |
| Deferred charges and accrued income | 490/1 | - | €1,320 | +€1,320 | |
| Total equity and liabilities | 10/49 | €2,728 | €27,687 | +€24,959 | +914.9% |
| Equity | 10/15 | €1,770 | €3,180 | +€1,410 | +79.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | - | -€3,000 | |
| Issued capital | 100 | €3,000 | - | -€3,000 | |
| Profit (loss) carried forward | 14 | -€1,230 | €180 | +€1,410 | |
| Amounts payable | 17/49 | €958 | €24,507 | +€23,549 | +2458.1% |
| Amounts payable within one year | 42/48 | €958 | €24,507 | +€23,549 | +2458.1% |
| Trade debts | 44 | - | €24,461 | +€24,461 | |
| Suppliers | 440/4 | - | €24,461 | +€24,461 | |
| Taxes, remuneration and social security | 45 | - | €45 | +€45 | |
| Taxes | 450/3 | - | €45 | +€45 | |
| Other amounts payable | 47/48 | €958 | - | -€958 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,140 | +€3,140 | |
| Gross operating margin | 9900 | - | €4,641 | +€4,641 | |
| Operating profit (loss) | 9901 | - | €1,500 | +€1,500 | |
| Financial charges | 65/66B | - | €45 | +€45 | |
| Recurring financial charges | 65 | - | €45 | +€45 | |
| Profit (loss) for the period before taxes | 9903 | - | €1,456 | +€1,456 | |
| Income taxes | 67/77 | - | €45 | +€45 | |
| Profit (loss) for the period | 9904 | - | €1,410 | +€1,410 | |
| Profit (loss) for the period to be appropriated | 9905 | €0 | €1,410 | +€1,410 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.