MOPETS: 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.
MOPETS
Largest movements
- Intangible fixed assets -€81,012
down €81,012 (-44.7%), from €181,412 to €100,400
- Cash +€36,685
up €36,685 (+897.6%), from €4,087 to €40,772
mainly Investment in fixed assets (net) (+€48,869) and Depreciation (+€32,143)
- Receivables within one year +€25,679
new in 2025: €25,679
- Other debts -€40,000
down €40,000 (-27.0%), from €148,268 to €108,268
- Trade debts -€32,373
down €32,373 (-43.1%), from €75,105 to €42,731
- Debts after one year +€26,500
up €26,500 (+113.0%), from €23,444 to €49,944
- Profit (loss) carried forward +€20,620
up €20,620 (+4.0%), from -€515,735 to -€495,115
- Tax, wage and social debts +€6,760
up €6,760 (+50.4%), from €13,415 to €20,175
of which Taxes: +€6,870
- Gross operating margin +€84,190
up €84,190 (+1148.5%), from €7,330 to €91,520
- Depreciation -€4,656
down €4,656 (-12.7%), from €36,799 to €32,143
- Staff costs -€3,432
down €3,432 (-8.2%), from €41,705 to €38,273
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 | €186,643 | €168,150 | -€18,493 | -9.9% |
| Fixed assets | 21/28 | €181,412 | €100,400 | -€81,012 | -44.7% |
| Intangible fixed assets | 21 | €181,412 | €100,400 | -€81,012 | -44.7% |
| Current assets | 29/58 | €5,232 | €67,750 | +€62,519 | +1195.0% |
| Stocks and contracts in progress | 3 | €953 | €1,103 | +€150 | +15.8% |
| Stocks | 30/36 | €953 | €1,103 | +€150 | +15.8% |
| Amounts receivable within one year | 40/41 | - | €25,679 | +€25,679 | |
| Trade receivables | 40 | - | €25,679 | +€25,679 | |
| Cash at bank and in hand | 54/58 | €4,087 | €40,772 | +€36,685 | +897.6% |
| Deferred charges and accrued income | 490/1 | €192 | €197 | +€5 | +2.5% |
| Total equity and liabilities | 10/49 | €186,643 | €168,150 | -€18,493 | -9.9% |
| Equity | 10/15 | -€73,588 | -€52,968 | +€20,620 | +28.0% |
| Contributions | 10/11 | €442,147 | €442,147 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€515,735 | -€495,115 | +€20,620 | +4.0% |
| Amounts payable | 17/49 | €260,232 | €221,118 | -€39,113 | -15.0% |
| Amounts payable after more than one year | 17 | €23,444 | €49,944 | +€26,500 | +113.0% |
| Other amounts payable | 178/9 | €23,444 | €49,944 | +€26,500 | +113.0% |
| Amounts payable within one year | 42/48 | €236,787 | €171,174 | -€65,613 | -27.7% |
| Trade debts | 44 | €75,105 | €42,731 | -€32,373 | -43.1% |
| Suppliers | 440/4 | €75,105 | €42,731 | -€32,373 | -43.1% |
| Taxes, remuneration and social security | 45 | €13,415 | €20,175 | +€6,760 | +50.4% |
| Taxes | 450/3 | €5,563 | €12,433 | +€6,870 | +123.5% |
| Remuneration and social security | 454/9 | €7,852 | €7,742 | -€110 | -1.4% |
| Other amounts payable | 47/48 | €148,268 | €108,268 | -€40,000 | -27.0% |
| Remuneration, social security and pensions | 62 | €41,705 | €38,273 | -€3,432 | -8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,799 | €32,143 | -€4,656 | -12.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €7,330 | €91,520 | +€84,190 | +1148.5% |
| Operating profit (loss) | 9901 | -€71,560 | €20,704 | +€92,265 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -53.6% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -53.6% |
| Financial charges | 65/66B | €94 | €85 | -€9 | -9.5% |
| Recurring financial charges | 65 | €94 | €85 | -€9 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | -€71,653 | €20,620 | +€92,273 | |
| Profit (loss) for the period | 9904 | -€71,653 | €20,620 | +€92,273 | |
| Profit (loss) for the period to be appropriated | 9905 | -€71,653 | €20,620 | +€92,273 |
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 12 October 2026 via checked.be.