MOPHIL: 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.
MOPHIL
Largest movements
- Tangible fixed assets -€24,848
down €24,848 (-10.6%), from €233,733 to €208,884
- Profit (loss) carried forward -€54,422
down €54,422 (-14.8%), from -€367,602 to -€422,024
- Accrued charges and deferred income +€22,747
up €22,747 (+25.9%), from €87,888 to €110,634
- Debts after one year +€10,500
up €10,500 (+3.6%), from €294,873 to €305,373
- Trade debts -€7,430
down €7,430 (-97.6%), from €7,615 to €185
- Gross operating margin -€3,097
down €3,097 (-59.0%), from -€5,250 to -€8,346
- Financial charges +€442
up €442 (+3.5%), from €12,657 to €13,098
- Other operating charges +€312
up €312 (+4.0%), from €7,819 to €8,130
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 | €238,437 | €209,871 | -€28,567 | -12.0% |
| Fixed assets | 21/28 | €233,733 | €208,884 | -€24,848 | -10.6% |
| Tangible fixed assets | 22/27 | €233,733 | €208,884 | -€24,848 | -10.6% |
| Land and buildings | 22 | €233,733 | €208,884 | -€24,848 | -10.6% |
| Current assets | 29/58 | €4,705 | €986 | -€3,719 | -79.0% |
| Amounts receivable within one year | 40/41 | €1,645 | - | -€1,645 | |
| Other amounts receivable | 41 | €1,645 | - | -€1,645 | |
| Cash at bank and in hand | 54/58 | €1,170 | €986 | -€184 | -15.7% |
| Deferred charges and accrued income | 490/1 | €1,890 | - | -€1,890 | |
| Total equity and liabilities | 10/49 | €238,437 | €209,871 | -€28,567 | -12.0% |
| Equity | 10/15 | -€155,102 | -€209,524 | -€54,422 | -35.1% |
| Contributions | 10/11 | €212,500 | €212,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€367,602 | -€422,024 | -€54,422 | -14.8% |
| Amounts payable | 17/49 | €393,539 | €419,395 | +€25,856 | +6.6% |
| Amounts payable after more than one year | 17 | €294,873 | €305,373 | +€10,500 | +3.6% |
| Other amounts payable | 178/9 | €294,873 | €305,373 | +€10,500 | +3.6% |
| Amounts payable within one year | 42/48 | €10,778 | €3,387 | -€7,391 | -68.6% |
| Trade debts | 44 | €7,615 | €185 | -€7,430 | -97.6% |
| Suppliers | 440/4 | €7,615 | €185 | -€7,430 | -97.6% |
| Other amounts payable | 47/48 | €3,162 | €3,202 | +€39 | +1.2% |
| Accrued charges and deferred income | 492/3 | €87,888 | €110,634 | +€22,747 | +25.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,916 | €24,848 | -€68 | -0.3% |
| Other operating charges | 640/8 | €7,819 | €8,130 | +€312 | +4.0% |
| Gross operating margin | 9900 | -€5,250 | -€8,346 | -€3,097 | -59.0% |
| Operating profit (loss) | 9901 | -€37,985 | -€41,325 | -€3,340 | -8.8% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €12,657 | €13,098 | +€442 | +3.5% |
| Recurring financial charges | 65 | €12,657 | €13,098 | +€442 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | -€50,641 | -€54,422 | -€3,781 | -7.5% |
| Profit (loss) for the period | 9904 | -€50,641 | -€54,422 | -€3,781 | -7.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€50,641 | -€54,422 | -€3,781 | -7.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.