MOHA RETAIL: 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.
MOHA RETAIL
Largest movements
- Cash -€64,579
down €64,579 (-79.7%), from €81,055 to €16,476
mainly Trade debts (-€65,619) and Debts after one year (-€29,697)
- Tangible fixed assets -€41,425
down €41,425 (-24.2%), from €171,442 to €130,017
of which Other tangible fixed assets: -€34,907
- Stocks and contracts -€21,988
down €21,988 (-22.1%), from €99,661 to €77,673
- Trade debts -€65,619
down €65,619 (-39.7%), from €165,112 to €99,492
- Debts after one year -€29,697
down €29,697 (-32.7%), from €90,689 to €60,991
- Profit (loss) carried forward -€27,071
down €27,071, from €25,402 to -€1,669
- Gross operating margin -€68,565
down €68,565 (-40.3%), from €170,174 to €101,609
- Staff costs -€12,848
down €12,848 (-14.6%), from €88,082 to €75,234
- Financial charges -€7,462
down €7,462 (-64.3%), from €11,608 to €4,146
- Other operating charges -€4,843
down €4,843 (-92.5%), from €5,237 to €395
- Taxes -€4,155
down €4,155 (-100.0%), from €4,155 to €0
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 | €377,421 | €250,293 | -€127,127 | -33.7% |
| Fixed assets | 21/28 | €171,442 | €130,017 | -€41,425 | -24.2% |
| Tangible fixed assets | 22/27 | €171,442 | €130,017 | -€41,425 | -24.2% |
| Plant, machinery and equipment | 23 | €6,719 | €7,231 | +€512 | +7.6% |
| Furniture and vehicles | 24 | €12,276 | €5,245 | -€7,031 | -57.3% |
| Other tangible fixed assets | 26 | €152,447 | €117,540 | -€34,907 | -22.9% |
| Current assets | 29/58 | €205,978 | €120,276 | -€85,702 | -41.6% |
| Stocks and contracts in progress | 3 | €99,661 | €77,673 | -€21,988 | -22.1% |
| Stocks | 30/36 | €99,661 | €77,673 | -€21,988 | -22.1% |
| Amounts receivable within one year | 40/41 | €21,905 | €21,537 | -€368 | -1.7% |
| Trade receivables | 40 | €0 | €3,800 | +€3,800 | |
| Other amounts receivable | 41 | €21,905 | €17,737 | -€4,168 | -19.0% |
| Cash at bank and in hand | 54/58 | €81,055 | €16,476 | -€64,579 | -79.7% |
| Deferred charges and accrued income | 490/1 | €3,358 | €4,591 | +€1,233 | +36.7% |
| Total equity and liabilities | 10/49 | €377,421 | €250,293 | -€127,127 | -33.7% |
| Equity | 10/15 | €70,914 | €43,842 | -€27,071 | -38.2% |
| Contributions | 10/11 | €45,511 | €45,511 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,402 | -€1,669 | -€27,071 | |
| Amounts payable | 17/49 | €306,507 | €206,451 | -€100,056 | -32.6% |
| Amounts payable after more than one year | 17 | €90,689 | €60,991 | -€29,697 | -32.7% |
| Financial debts | 170/4 | €90,689 | €60,991 | -€29,697 | -32.7% |
| Amounts payable within one year | 42/48 | €215,818 | €145,460 | -€70,359 | -32.6% |
| Current portion of amounts payable after more than one year | 42 | €33,358 | €29,697 | -€3,660 | -11.0% |
| Trade debts | 44 | €165,112 | €99,492 | -€65,619 | -39.7% |
| Suppliers | 440/4 | €165,112 | €99,492 | -€65,619 | -39.7% |
| Taxes, remuneration and social security | 45 | €17,349 | €15,429 | -€1,920 | -11.1% |
| Taxes | 450/3 | €4,155 | €0 | -€4,155 | -100.0% |
| Remuneration and social security | 454/9 | €13,194 | €15,429 | +€2,235 | +16.9% |
| Other amounts payable | 47/48 | - | €841 | +€841 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €88,082 | €75,234 | -€12,848 | -14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,707 | €49,734 | +€3,027 | +6.5% |
| Other operating charges | 640/8 | €5,237 | €395 | -€4,843 | -92.5% |
| Gross operating margin | 9900 | €170,174 | €101,609 | -€68,565 | -40.3% |
| Operating profit (loss) | 9901 | €30,148 | -€23,753 | -€53,901 | |
| Financial income | 75/76B | €709 | €829 | +€120 | +16.9% |
| Recurring financial income | 75 | €709 | €829 | +€120 | +16.9% |
| Financial charges | 65/66B | €11,608 | €4,146 | -€7,462 | -64.3% |
| Recurring financial charges | 65 | €11,608 | €4,146 | -€7,462 | -64.3% |
| Profit (loss) for the period before taxes | 9903 | €19,248 | -€27,071 | -€46,320 | |
| Income taxes | 67/77 | €4,155 | €0 | -€4,155 | -100.0% |
| Profit (loss) for the period | 9904 | €15,093 | -€27,071 | -€42,164 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,093 | -€27,071 | -€42,164 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.