MOHIDELICES: 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.
MOHIDELICES
Largest movements
- Cash -€42,974
down €42,974 (-66.4%), from €64,758 to €21,784
mainly Net result for the year (-€33,893) and Debts after one year (-€16,494)
- Tangible fixed assets -€17,737
down €17,737 (-8.9%), from €199,145 to €181,408
- Profit (loss) carried forward -€33,893
down €33,893 (-46.1%), from -€73,506 to -€107,399
- Debts after one year -€16,494
down €16,494 (-12.9%), from €127,837 to €111,343
of which Financial debts: -€9,494
- Trade debts -€13,272
down €13,272 (-61.3%), from €21,662 to €8,390
- Tax, wage and social debts +€4,341
up €4,341 (+20.0%), from €21,683 to €26,024
of which Remuneration and social security: +€2,532
- Gross operating margin -€106,804
down €106,804 (-41.4%), from €257,762 to €150,958
- Staff costs -€40,809
down €40,809 (-21.0%), from €194,520 to €153,711
- Depreciation -€6,840
down €6,840 (-23.9%), from €28,639 to €21,799
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 | €271,722 | €210,666 | -€61,056 | -22.5% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €199,395 | €181,658 | -€17,737 | -8.9% |
| Tangible fixed assets | 22/27 | €199,145 | €181,408 | -€17,737 | -8.9% |
| Land and buildings | 22 | €155,689 | €148,377 | -€7,312 | -4.7% |
| Plant, machinery and equipment | 23 | €27,763 | €19,686 | -€8,077 | -29.1% |
| Furniture and vehicles | 24 | €1,420 | €1,897 | +€477 | +33.6% |
| Other tangible fixed assets | 26 | €14,273 | €11,447 | -€2,826 | -19.8% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €72,327 | €29,008 | -€43,319 | -59.9% |
| Stocks and contracts in progress | 3 | €4,368 | €4,368 | +€0 | 0.0% |
| Stocks | 30/36 | €4,368 | €4,368 | +€0 | 0.0% |
| Amounts receivable within one year | 40/41 | €600 | €2,403 | +€1,803 | +300.5% |
| Trade receivables | 40 | €590 | €1,246 | +€656 | +111.3% |
| Other amounts receivable | 41 | €10 | €1,157 | +€1,147 | +11466.3% |
| Cash at bank and in hand | 54/58 | €64,758 | €21,784 | -€42,974 | -66.4% |
| Deferred charges and accrued income | 490/1 | €2,601 | €453 | -€2,148 | -82.6% |
| Total equity and liabilities | 10/49 | €271,722 | €210,666 | -€61,056 | -22.5% |
| Equity | 10/15 | €88,771 | €54,877 | -€33,894 | -38.2% |
| Contributions | 10/11 | €135,060 | €135,060 | -€0 | 0.0% |
| Capital | 10 | €135,060 | €135,060 | -€0 | 0.0% |
| Issued capital | 100 | €135,060 | €135,060 | -€0 | 0.0% |
| Revaluation surpluses | 12 | €27,217 | €27,217 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€73,506 | -€107,399 | -€33,893 | -46.1% |
| Amounts payable | 17/49 | €182,951 | €155,789 | -€27,162 | -14.8% |
| Amounts payable after more than one year | 17 | €127,837 | €111,343 | -€16,494 | -12.9% |
| Financial debts | 170/4 | €120,837 | €111,343 | -€9,494 | -7.9% |
| Other amounts payable | 178/9 | €7,000 | €0 | -€7,000 | -100.0% |
| Amounts payable within one year | 42/48 | €55,114 | €44,446 | -€10,668 | -19.4% |
| Current portion of amounts payable after more than one year | 42 | €10,853 | €9,495 | -€1,358 | -12.5% |
| Trade debts | 44 | €21,662 | €8,390 | -€13,272 | -61.3% |
| Suppliers | 440/4 | €21,662 | €8,390 | -€13,272 | -61.3% |
| Taxes, remuneration and social security | 45 | €21,683 | €26,024 | +€4,341 | +20.0% |
| Taxes | 450/3 | €1,550 | €3,359 | +€1,809 | +116.7% |
| Remuneration and social security | 454/9 | €20,133 | €22,665 | +€2,532 | +12.6% |
| Other amounts payable | 47/48 | €916 | €537 | -€379 | -41.3% |
| Remuneration, social security and pensions | 62 | €194,520 | €153,711 | -€40,809 | -21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,639 | €21,799 | -€6,840 | -23.9% |
| Other operating charges | 640/8 | €4,662 | €4,845 | +€183 | +3.9% |
| Gross operating margin | 9900 | €257,762 | €150,958 | -€106,804 | -41.4% |
| Operating profit (loss) | 9901 | €29,941 | -€29,397 | -€59,338 | |
| Financial income | 75/76B | €37 | €102 | +€65 | +175.7% |
| Recurring financial income | 75 | €37 | €102 | +€65 | +175.7% |
| Financial charges | 65/66B | €5,719 | €4,569 | -€1,150 | -20.1% |
| Recurring financial charges | 65 | €5,719 | €4,569 | -€1,150 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | €24,259 | -€33,864 | -€58,123 | |
| Income taxes | 67/77 | - | €29 | +€29 | |
| Profit (loss) for the period | 9904 | €24,259 | -€33,893 | -€58,152 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,259 | -€33,893 | -€58,152 |
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 5 October 2026 via checked.be.