MOOSH: 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.
MOOSH
Largest movements
- Tangible fixed assets -€38,936
down €38,936 (-6.3%), from €620,981 to €582,045
of which Land and buildings: -€38,007
- Receivables within one year +€8,967
up €8,967 (+43.4%), from €20,644 to €29,611
of which Other amounts receivable: +€6,582
- Debts after one year -€39,942
down €39,942 (-9.5%), from €420,861 to €380,919
- Profit (loss) carried forward +€21,344
up €21,344 (+54.0%), from €39,553 to €60,897
- Tax, wage and social debts -€8,486
down €8,486 (-35.4%), from €23,990 to €15,504
of which Taxes: -€8,486
- Gross operating margin -€23,928
down €23,928 (-16.5%), from €145,154 to €121,226
- Purchases and services +€20,748
up €20,748 (+74.9%), from €27,711 to €48,459
- Turnover -€15,089
down €15,089 (-8.7%), from €172,697 to €157,608
- Taxes -€8,180
down €8,180 (-48.7%), from €16,803 to €8,623
- Staff costs +€4,202
up €4,202 (+10.4%), from €40,221 to €44,423
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 | €699,194 | €670,695 | -€28,499 | -4.1% |
| Fixed assets | 21/28 | €620,981 | €582,045 | -€38,936 | -6.3% |
| Tangible fixed assets | 22/27 | €620,981 | €582,045 | -€38,936 | -6.3% |
| Land and buildings | 22 | €603,515 | €565,508 | -€38,007 | -6.3% |
| Plant, machinery and equipment | 23 | €55 | €1,028 | +€973 | +1769.1% |
| Furniture and vehicles | 24 | €16,767 | €12,931 | -€3,836 | -22.9% |
| Other tangible fixed assets | 26 | €644 | €2,578 | +€1,934 | +300.3% |
| Current assets | 29/58 | €78,213 | €88,650 | +€10,437 | +13.3% |
| Amounts receivable within one year | 40/41 | €20,644 | €29,611 | +€8,967 | +43.4% |
| Trade receivables | 40 | - | €2,385 | +€2,385 | |
| Other amounts receivable | 41 | €20,644 | €27,226 | +€6,582 | +31.9% |
| Cash at bank and in hand | 54/58 | €57,569 | €58,929 | +€1,360 | +2.4% |
| Deferred charges and accrued income | 490/1 | - | €110 | +€110 | |
| Total equity and liabilities | 10/49 | €699,194 | €670,695 | -€28,499 | -4.1% |
| Equity | 10/15 | €211,264 | €232,608 | +€21,344 | +10.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €153,111 | €153,111 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €151,251 | €151,251 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,553 | €60,897 | +€21,344 | +54.0% |
| Amounts payable | 17/49 | €487,930 | €438,087 | -€49,843 | -10.2% |
| Amounts payable after more than one year | 17 | €420,861 | €380,919 | -€39,942 | -9.5% |
| Financial debts | 170/4 | €420,861 | €380,919 | -€39,942 | -9.5% |
| Amounts payable within one year | 42/48 | €67,069 | €57,168 | -€9,901 | -14.8% |
| Current portion of amounts payable after more than one year | 42 | €39,184 | €39,184 | = | 0.0% |
| Trade debts | 44 | €3,895 | €2,480 | -€1,415 | -36.3% |
| Suppliers | 440/4 | €3,895 | €2,480 | -€1,415 | -36.3% |
| Taxes, remuneration and social security | 45 | €23,990 | €15,504 | -€8,486 | -35.4% |
| Taxes | 450/3 | €23,039 | €14,553 | -€8,486 | -36.8% |
| Remuneration and social security | 454/9 | €951 | €951 | = | 0.0% |
| Turnover | 70 | €172,697 | €157,608 | -€15,089 | -8.7% |
| Non-recurring operating income | 76A | €168 | €165 | -€3 | -1.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €27,711 | €48,459 | +€20,748 | +74.9% |
| Remuneration, social security and pensions | 62 | €40,221 | €44,423 | +€4,202 | +10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,825 | €42,480 | +€1,655 | +4.1% |
| Gross operating margin | 9900 | €145,154 | €121,226 | -€23,928 | -16.5% |
| Operating profit (loss) | 9901 | €64,108 | €34,323 | -€29,785 | -46.5% |
| Financial charges | 65/66B | €4,720 | €4,356 | -€364 | -7.7% |
| Recurring financial charges | 65 | €4,720 | €4,356 | -€364 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €59,388 | €29,967 | -€29,421 | -49.5% |
| Income taxes | 67/77 | €16,803 | €8,623 | -€8,180 | -48.7% |
| Profit (loss) for the period | 9904 | €42,585 | €21,344 | -€21,241 | -49.9% |
| Profit (loss) for the period to be appropriated | 9905 | €42,585 | €21,344 | -€21,241 | -49.9% |
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 8 October 2026 via checked.be.