MOOSERWIRT: 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.
MOOSERWIRT
Largest movements
- Tangible fixed assets +€85,680
up €85,680 (+7.4%), from €1.2m to €1.2m
of which Leasing and similar rights: +€141,111
- Receivables within one year +€69,846
up €69,846 (+365%), from €19,144 to €88,990
of which Trade receivables: +€70,436
- Reserves +€100,136
up €100,136 (+24.4%), from €410,837 to €510,974
of which Distributable reserves: +€104,154
- Current portion of long-term debt +€29,137
up €29,137 (+48.0%), from €60,702 to €89,839
- Debts after one year +€26,897
up €26,897 (+8.8%), from €306,953 to €333,850
- Gross operating margin +€186,307
up €186,307 (+256%), from €72,688 to €258,995
- Taxes +€44,772
up €44,772 (+17,440%), from €257 to €45,029
- Depreciation +€27,086
up €27,086 (+43.8%), from €61,868 to €88,954
- Other operating charges +€5,119
up €5,119 (+106%), from €4,837 to €9,956
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 | €1,195,404 | €1,358,394 | +€162,990 | +13.6% |
| Fixed assets | 21/28 | €1,150,933 | €1,236,613 | +€85,680 | +7.4% |
| Tangible fixed assets | 22/27 | €1,150,683 | €1,236,363 | +€85,680 | +7.4% |
| Land and buildings | 22 | €1,040,826 | €987,137 | -€53,689 | -5.2% |
| Plant, machinery and equipment | 23 | €6,231 | €4,136 | -€2,095 | -33.6% |
| Furniture and vehicles | 24 | €39,365 | €39,719 | +€354 | +0.9% |
| Leasing and similar rights | 25 | €64,261 | €205,372 | +€141,111 | +220% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €44,471 | €121,780 | +€77,309 | +174% |
| Amounts receivable within one year | 40/41 | €19,144 | €88,990 | +€69,846 | +365% |
| Trade receivables | 40 | €18,554 | €88,990 | +€70,436 | +380% |
| Other amounts receivable | 41 | €590 | €0 | -€590 | -100% |
| Cash at bank and in hand | 54/58 | €20,448 | €27,327 | +€6,879 | +33.6% |
| Deferred charges and accrued income | 490/1 | €4,879 | €5,463 | +€585 | +12.0% |
| Total equity and liabilities | 10/49 | €1,195,404 | €1,358,394 | +€162,990 | +13.6% |
| Equity | 10/15 | €635,437 | €735,574 | +€100,136 | +15.8% |
| Contributions | 10/11 | €224,600 | €224,600 | = | 0.0% |
| Reserves | 13 | €410,837 | €510,974 | +€100,136 | +24.4% |
| Tax-exempt reserves | 132 | €124,257 | €120,240 | -€4,018 | -3.2% |
| Distributable reserves | 133 | €286,580 | €390,734 | +€104,154 | +36.3% |
| Provisions and deferred taxes | 16 | €107,285 | €105,946 | -€1,339 | -1.2% |
| Provisions for liabilities and charges | 160/5 | €70,195 | €70,195 | = | 0.0% |
| Pensions and similar obligations | 160 | €70,195 | €70,195 | = | 0.0% |
| Deferred taxes | 168 | €37,091 | €35,752 | -€1,339 | -3.6% |
| Amounts payable | 17/49 | €452,681 | €516,874 | +€64,192 | +14.2% |
| Amounts payable after more than one year | 17 | €306,953 | €333,850 | +€26,897 | +8.8% |
| Financial debts | 170/4 | €306,953 | €333,850 | +€26,897 | +8.8% |
| Amounts payable within one year | 42/48 | €140,455 | €174,883 | +€34,428 | +24.5% |
| Current portion of amounts payable after more than one year | 42 | €60,702 | €89,839 | +€29,137 | +48.0% |
| Trade debts | 44 | €19,278 | €8,012 | -€11,266 | -58.4% |
| Suppliers | 440/4 | €19,278 | €8,012 | -€11,266 | -58.4% |
| Taxes, remuneration and social security | 45 | €12,255 | €23,177 | +€10,922 | +89.1% |
| Taxes | 450/3 | €12,255 | €23,177 | +€10,922 | +89.1% |
| Other amounts payable | 47/48 | €48,221 | €53,856 | +€5,635 | +11.7% |
| Accrued charges and deferred income | 492/3 | €5,273 | €8,140 | +€2,868 | +54.4% |
| Non-recurring operating income | 76A | - | €29,155 | +€29,155 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,868 | €88,954 | +€27,086 | +43.8% |
| Other operating charges | 640/8 | €4,837 | €9,956 | +€5,119 | +106% |
| Gross operating margin | 9900 | €72,688 | €258,995 | +€186,307 | +256% |
| Operating profit (loss) | 9901 | €5,983 | €160,085 | +€154,103 | +2,576% |
| Financial income | 75/76B | €0 | €3 | +€3 | |
| Recurring financial income | 75 | €0 | €3 | +€3 | |
| Financial charges | 65/66B | €16,195 | €16,262 | +€67 | +0.4% |
| Recurring financial charges | 65 | €16,195 | €16,262 | +€67 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,212 | €143,826 | +€154,038 | |
| Transfer from deferred taxes | 780 | €1,339 | €1,339 | = | 0.0% |
| Income taxes | 67/77 | €257 | €45,029 | +€44,772 | +17,440% |
| Profit (loss) for the period | 9904 | -€9,130 | €100,136 | +€109,266 | |
| Transfer from tax-exempt reserves | 789 | €4,018 | €4,018 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,112 | €104,154 | +€109,266 |
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 22 October 2026 via checked.be.