MOHAMAD & SON & CO: 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.
MOHAMAD & SON & CO
Largest movements
- Stocks and contracts -€13,118
no longer reported in 2025 (was €13,118)
- Tangible fixed assets +€6,452
up €6,452 (+62.8%), from €10,269 to €16,720
- Cash +€1,364
up €1,364 (+26.5%), from €5,147 to €6,511
mainly Stocks and contracts (+€13,118) and Depreciation (+€3,984)
- Financial fixed assets +€595
new in 2025: €595
- Other debts -€2,668
down €2,668 (-24.8%), from €10,773 to €8,105
- Profit (loss) carried forward -€1,702
down €1,702 (-82.1%), from -€2,074 to -€3,776
- Tax, wage and social debts -€1,253
down €1,253 (-34.5%), from €3,634 to €2,381
- Trade debts +€915
new in 2025: €915
- Gross operating margin +€8,569
up €8,569, from -€4,212 to €4,357
- Depreciation +€3,158
up €3,158 (+382%), from €827 to €3,984
- Other operating charges +€935
up €935 (+301%), from €311 to €1,245
- Taxes +€329
new in 2025: €329
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.
Derived cash bridge
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 | €28,534 | €23,826 | -€4,707 | -16.5% |
| Fixed assets | 21/28 | €10,269 | €17,315 | +€7,047 | +68.6% |
| Tangible fixed assets | 22/27 | €10,269 | €16,720 | +€6,452 | +62.8% |
| Plant, machinery and equipment | 23 | €10,269 | €16,720 | +€6,452 | +62.8% |
| Financial fixed assets | 28 | - | €595 | +€595 | |
| Current assets | 29/58 | €18,265 | €6,511 | -€11,754 | -64.4% |
| Stocks and contracts in progress | 3 | €13,118 | - | -€13,118 | |
| Stocks | 30/36 | €13,118 | - | -€13,118 | |
| Cash at bank and in hand | 54/58 | €5,147 | €6,511 | +€1,364 | +26.5% |
| Total equity and liabilities | 10/49 | €28,534 | €23,826 | -€4,707 | -16.5% |
| Equity | 10/15 | €14,126 | €12,424 | -€1,702 | -12.0% |
| Contributions | 10/11 | €16,200 | €16,200 | = | 0.0% |
| Capital | 10 | €16,200 | €16,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €2,400 | €2,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,074 | -€3,776 | -€1,702 | -82.1% |
| Amounts payable | 17/49 | €14,407 | €11,402 | -€3,005 | -20.9% |
| Amounts payable within one year | 42/48 | €14,407 | €11,402 | -€3,005 | -20.9% |
| Trade debts | 44 | - | €915 | +€915 | |
| Suppliers | 440/4 | - | €915 | +€915 | |
| Taxes, remuneration and social security | 45 | €3,634 | €2,381 | -€1,253 | -34.5% |
| Taxes | 450/3 | €3,634 | €2,381 | -€1,253 | -34.5% |
| Other amounts payable | 47/48 | €10,773 | €8,105 | -€2,668 | -24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €827 | €3,984 | +€3,158 | +382% |
| Other operating charges | 640/8 | €311 | €1,245 | +€935 | +301% |
| Gross operating margin | 9900 | -€4,212 | €4,357 | +€8,569 | |
| Operating profit (loss) | 9901 | -€5,350 | -€873 | +€4,477 | +83.7% |
| Financial charges | 65/66B | €514 | €500 | -€13 | -2.6% |
| Recurring financial charges | 65 | €514 | €500 | -€13 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,863 | -€1,373 | +€4,490 | +76.6% |
| Income taxes | 67/77 | - | €329 | +€329 | |
| Profit (loss) for the period | 9904 | -€5,863 | -€1,702 | +€4,161 | +71.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,863 | -€1,702 | +€4,161 | +71.0% |
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 28 October 2026 via checked.be.