Moosa: 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.
Moosa
Largest movements
- Receivables after one year -€10,000
down €10,000 (-15.4%), from €65,000 to €55,000
- Receivables within one year +€9,645
up €9,645 (+44.8%), from €21,539 to €31,184
of which Trade receivables: +€8,000
- Deferred charges and accrued income +€7,498
up €7,498 (+660.6%), from €1,135 to €8,633
- Reserves +€12,390
up €12,390 (+8.2%), from €151,653 to €164,042
- Tax, wage and social debts -€7,208
down €7,208 (-40.8%), from €17,685 to €10,477
- Gross operating margin +€13,597
up €13,597 (+21.1%), from €64,372 to €77,969
- Taxes -€1,915
down €1,915 (-10.8%), from €17,778 to €15,863
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €174,454 | €180,257 | +€5,802 | +3.3% |
| Fixed assets | 21/28 | €2,591 | €2,405 | -€186 | -7.2% |
| Tangible fixed assets | 22/27 | €2,591 | €2,405 | -€186 | -7.2% |
| Plant, machinery and equipment | 23 | €2,180 | €2,050 | -€130 | -6.0% |
| Furniture and vehicles | 24 | €412 | €356 | -€56 | -13.6% |
| Current assets | 29/58 | €171,863 | €177,851 | +€5,988 | +3.5% |
| Amounts receivable after more than one year | 29 | €65,000 | €55,000 | -€10,000 | -15.4% |
| Trade receivables | 290 | €65,000 | €55,000 | -€10,000 | -15.4% |
| Amounts receivable within one year | 40/41 | €21,539 | €31,184 | +€9,645 | +44.8% |
| Trade receivables | 40 | €11,300 | €19,300 | +€8,000 | +70.8% |
| Other amounts receivable | 41 | €10,239 | €11,885 | +€1,646 | +16.1% |
| Cash at bank and in hand | 54/58 | €84,189 | €83,033 | -€1,156 | -1.4% |
| Deferred charges and accrued income | 490/1 | €1,135 | €8,633 | +€7,498 | +660.6% |
| Total equity and liabilities | 10/49 | €174,454 | €180,257 | +€5,802 | +3.3% |
| Equity | 10/15 | €156,653 | €169,042 | +€12,390 | +7.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €151,653 | €164,042 | +€12,390 | +8.2% |
| Distributable reserves | 133 | €151,653 | €164,042 | +€12,390 | +8.2% |
| Amounts payable | 17/49 | €17,802 | €11,214 | -€6,587 | -37.0% |
| Amounts payable within one year | 42/48 | €17,802 | €11,214 | -€6,587 | -37.0% |
| Trade debts | 44 | €117 | €738 | +€621 | +531.7% |
| Suppliers | 440/4 | €117 | €738 | +€621 | +531.7% |
| Taxes, remuneration and social security | 45 | €17,685 | €10,477 | -€7,208 | -40.8% |
| Taxes | 450/3 | €17,685 | €10,477 | -€7,208 | -40.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,511 | €1,284 | -€227 | -15.0% |
| Other operating charges | 640/8 | €141 | €692 | +€551 | +392.4% |
| Gross operating margin | 9900 | €64,372 | €77,969 | +€13,597 | +21.1% |
| Operating profit (loss) | 9901 | €62,721 | €75,993 | +€13,272 | +21.2% |
| Financial income | 75/76B | €2,459 | €2,329 | -€131 | -5.3% |
| Recurring financial income | 75 | €2,459 | €2,329 | -€131 | -5.3% |
| Financial charges | 65/66B | €132 | €70 | -€62 | -47.1% |
| Recurring financial charges | 65 | €132 | €70 | -€62 | -47.1% |
| Profit (loss) for the period before taxes | 9903 | €65,049 | €78,252 | +€13,204 | +20.3% |
| Income taxes | 67/77 | €17,778 | €15,863 | -€1,915 | -10.8% |
| Profit (loss) for the period | 9904 | €47,271 | €62,390 | +€15,119 | +32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €47,271 | €62,390 | +€15,119 | +32.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.