MOOSCARS: 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.
MOOSCARS
Largest movements
- Receivables within one year +€48,565
up €48,565 (+2,755%), from €1,763 to €50,328
of which Trade receivables: +€48,568
- Cash -€37,905
down €37,905 (-62.2%), from €60,970 to €23,065
mainly Receivables within one year (-€48,565) and Other debts (-€10,927)
- Stocks and contracts +€7,286
new in 2025: €7,286
- Tangible fixed assets -€1,651
down €1,651 (-80.0%), from €2,064 to €413
- Profit (loss) carried forward +€31,732
up €31,732 (+102%), from €31,181 to €62,913
- Other debts -€10,927
down €10,927 (-78.0%), from €14,017 to €3,090
- Tax, wage and social debts -€7,465
down €7,465 (-47.2%), from €15,809 to €8,344
of which Taxes: -€5,742
- Trade debts +€2,955
up €2,955 (+165%), from €1,790 to €4,745
- Turnover -€238,605
no longer reported in 2025 (was €238,605)
- Purchases and services -€190,889
no longer reported in 2025 (was €190,889)
- Gross operating margin +€17,787
up €17,787 (+37.3%), from €47,716 to €65,503
- Staff costs -€16,334
down €16,334 (-41.5%), from €39,365 to €23,031
- Taxes +€8,977
new in 2025: €8,977
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 | €64,797 | €81,092 | +€16,295 | +25.1% |
| Fixed assets | 21/28 | €2,064 | €413 | -€1,651 | -80.0% |
| Tangible fixed assets | 22/27 | €2,064 | €413 | -€1,651 | -80.0% |
| Furniture and vehicles | 24 | €2,064 | €413 | -€1,651 | -80.0% |
| Current assets | 29/58 | €62,733 | €80,679 | +€17,946 | +28.6% |
| Stocks and contracts in progress | 3 | - | €7,286 | +€7,286 | |
| Stocks | 30/36 | - | €7,286 | +€7,286 | |
| Amounts receivable within one year | 40/41 | €1,763 | €50,328 | +€48,565 | +2,755% |
| Trade receivables | 40 | €863 | €49,431 | +€48,568 | +5,628% |
| Other amounts receivable | 41 | €900 | €897 | -€3 | -0.3% |
| Cash at bank and in hand | 54/58 | €60,970 | €23,065 | -€37,905 | -62.2% |
| Total equity and liabilities | 10/49 | €64,797 | €81,092 | +€16,295 | +25.1% |
| Equity | 10/15 | €33,181 | €64,913 | +€31,732 | +95.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,181 | €62,913 | +€31,732 | +102% |
| Amounts payable | 17/49 | €31,616 | €16,179 | -€15,437 | -48.8% |
| Amounts payable within one year | 42/48 | €31,616 | €16,179 | -€15,437 | -48.8% |
| Trade debts | 44 | €1,790 | €4,745 | +€2,955 | +165% |
| Suppliers | 440/4 | €1,790 | €4,745 | +€2,955 | +165% |
| Taxes, remuneration and social security | 45 | €15,809 | €8,344 | -€7,465 | -47.2% |
| Taxes | 450/3 | €7,849 | €2,107 | -€5,742 | -73.2% |
| Remuneration and social security | 454/9 | €7,960 | €6,237 | -€1,723 | -21.6% |
| Other amounts payable | 47/48 | €14,017 | €3,090 | -€10,927 | -78.0% |
| Turnover | 70 | €238,605 | - | -€238,605 | |
| Goods, raw materials, services and sundry goods | 60/61 | €190,889 | - | -€190,889 | |
| Remuneration, social security and pensions | 62 | €39,365 | €23,031 | -€16,334 | -41.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,651 | €1,651 | = | 0.0% |
| Gross operating margin | 9900 | €47,716 | €65,503 | +€17,787 | +37.3% |
| Operating profit (loss) | 9901 | €6,700 | €40,821 | +€34,121 | +509% |
| Financial income | 75/76B | - | €48 | +€48 | |
| Recurring financial income | 75 | - | €48 | +€48 | |
| Financial charges | 65/66B | €558 | €160 | -€398 | -71.3% |
| Recurring financial charges | 65 | €558 | €160 | -€398 | -71.3% |
| Profit (loss) for the period before taxes | 9903 | €6,142 | €40,709 | +€34,567 | +563% |
| Income taxes | 67/77 | - | €8,977 | +€8,977 | |
| Profit (loss) for the period | 9904 | €6,142 | €31,732 | +€25,590 | +417% |
| Profit (loss) for the period to be appropriated | 9905 | €6,142 | €31,732 | +€25,590 | +417% |
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 13 October 2026 via checked.be.