MOHIRA: 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.
MOHIRA
Largest movements
- Cash +€54,344
up €54,344 (+187%), from €29,066 to €83,410
mainly Net result for the year (+€47,326) and Tax, wage and social debts (+€17,177)
- Receivables within one year +€13,717
up €13,717 (+12,942%), from €106 to €13,823
of which Other amounts receivable: +€9,275
- Profit (loss) carried forward +€46,493
up €46,493 (+231%), from €20,147 to €66,641
- Tax, wage and social debts +€17,177
up €17,177 (+200%), from €8,568 to €25,745
of which Taxes: +€15,062
- Trade debts +€4,074
up €4,074 (+4,461%), from €91 to €4,165
- Gross operating margin +€34,334
up €34,334 (+130%), from €26,477 to €60,812
- Taxes +€7,390
up €7,390 (+137%), from €5,389 to €12,779
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 | €30,266 | €97,984 | +€67,718 | +224% |
| Fixed assets | 21/28 | €1,032 | €669 | -€364 | -35.2% |
| Tangible fixed assets | 22/27 | €1,032 | €669 | -€364 | -35.2% |
| Furniture and vehicles | 24 | €1,032 | €669 | -€364 | -35.2% |
| Current assets | 29/58 | €29,233 | €97,315 | +€68,082 | +233% |
| Amounts receivable within one year | 40/41 | €106 | €13,823 | +€13,717 | +12,942% |
| Trade receivables | 40 | €103 | €4,545 | +€4,442 | +4,325% |
| Other amounts receivable | 41 | €3 | €9,278 | +€9,275 | +283,635% |
| Cash at bank and in hand | 54/58 | €29,066 | €83,410 | +€54,344 | +187% |
| Deferred charges and accrued income | 490/1 | €62 | €82 | +€20 | +31.9% |
| Total equity and liabilities | 10/49 | €30,266 | €97,984 | +€67,718 | +224% |
| Equity | 10/15 | €20,747 | €67,241 | +€46,493 | +224% |
| Contributions | 10/11 | €600 | €600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,147 | €66,641 | +€46,493 | +231% |
| Amounts payable | 17/49 | €9,518 | €30,743 | +€21,225 | +223% |
| Amounts payable within one year | 42/48 | €9,518 | €30,743 | +€21,225 | +223% |
| Trade debts | 44 | €91 | €4,165 | +€4,074 | +4,461% |
| Suppliers | 440/4 | €91 | €4,165 | +€4,074 | +4,461% |
| Taxes, remuneration and social security | 45 | €8,568 | €25,745 | +€17,177 | +200% |
| Taxes | 450/3 | €8,568 | €23,630 | +€15,062 | +176% |
| Remuneration and social security | 454/9 | - | €2,115 | +€2,115 | |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58 | €364 | +€305 | +522% |
| Other operating charges | 640/8 | - | €500 | +€500 | |
| Gross operating margin | 9900 | €26,477 | €60,812 | +€34,334 | +130% |
| Operating profit (loss) | 9901 | €26,419 | €59,948 | +€33,529 | +127% |
| Financial income | 75/76B | - | €286 | +€286 | |
| Recurring financial income | 75 | - | €286 | +€286 | |
| Financial charges | 65/66B | €23 | €129 | +€106 | +450% |
| Recurring financial charges | 65 | €23 | €129 | +€106 | +450% |
| Profit (loss) for the period before taxes | 9903 | €26,395 | €60,105 | +€33,710 | +128% |
| Income taxes | 67/77 | €5,389 | €12,779 | +€7,390 | +137% |
| Profit (loss) for the period | 9904 | €21,006 | €47,326 | +€26,320 | +125% |
| Profit (loss) for the period to be appropriated | 9905 | €21,006 | €47,326 | +€26,320 | +125% |
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 18 October 2026 via checked.be.