MOPHRADAT: 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.
MOPHRADAT
Largest movements
- Receivables within one year +€62,583
up €62,583 (+8,949%), from €699 to €63,283
of which Other amounts receivable: +€60,686
- Cash -€37,905
down €37,905 (-4.3%), from €885,016 to €847,111
mainly Receivables within one year (-€62,583) and Net result for the year (-€56,452)
- Deferred charges and accrued income -€28,376
down €28,376 (-73.2%), from €38,755 to €10,379
- Accrued charges and deferred income +€87,486
up €87,486 (+13.1%), from €668,190 to €755,676
- Profit (loss) carried forward -€50,420
down €50,420 (-24.7%), from €203,895 to €153,475
- Trade debts -€43,912
down €43,912 (-76.4%), from €57,442 to €13,530
- Purchases and services -€185,287
down €185,287 (-38.1%), from €486,240 to €300,954
- Gross operating margin -€58,895
down €58,895 (-30.9%), from €190,660 to €131,764
- Financial charges +€46,158
up €46,158 (+838%), from €5,507 to €51,666
- Financial income -€32,245
down €32,245 (-91.7%), from €35,154 to €2,909
- Turnover -€23,091
no longer reported in 2025 (was €23,091)
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 | €1,079,148 | €1,068,483 | -€10,665 | -1.0% |
| Fixed assets | 21/28 | €154,677 | €147,709 | -€6,968 | -4.5% |
| Tangible fixed assets | 22/27 | €154,142 | €147,594 | -€6,548 | -4.2% |
| Land and buildings | 22 | €148,390 | €141,536 | -€6,854 | -4.6% |
| Furniture and vehicles | 24 | €5,752 | €6,058 | +€306 | +5.3% |
| Financial fixed assets | 28 | €536 | €116 | -€420 | -78.4% |
| Current assets | 29/58 | €924,471 | €920,773 | -€3,697 | -0.4% |
| Amounts receivable within one year | 40/41 | €699 | €63,283 | +€62,583 | +8,949% |
| Trade receivables | 40 | - | €1,897 | +€1,897 | |
| Other amounts receivable | 41 | €699 | €61,386 | +€60,686 | +8,677% |
| Cash at bank and in hand | 54/58 | €885,016 | €847,111 | -€37,905 | -4.3% |
| Deferred charges and accrued income | 490/1 | €38,755 | €10,379 | -€28,376 | -73.2% |
| Total equity and liabilities | 10/49 | €1,079,148 | €1,068,483 | -€10,665 | -1.0% |
| Equity | 10/15 | €349,927 | €286,475 | -€63,452 | -18.1% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Capital | 10 | €35,000 | €35,000 | = | 0.0% |
| Reserves | 13 | €6,032 | - | -€6,032 | |
| Profit (loss) carried forward | 14 | €203,895 | €153,475 | -€50,420 | -24.7% |
| Investment grants | 15 | €105,000 | €98,000 | -€7,000 | -6.7% |
| Amounts payable | 17/49 | €729,220 | €782,007 | +€52,787 | +7.2% |
| Amounts payable within one year | 42/48 | €61,030 | €26,332 | -€34,699 | -56.9% |
| Trade debts | 44 | €57,442 | €13,530 | -€43,912 | -76.4% |
| Suppliers | 440/4 | €57,442 | €13,530 | -€43,912 | -76.4% |
| Taxes, remuneration and social security | 45 | €3,589 | €12,802 | +€9,213 | +257% |
| Taxes | 450/3 | - | €1,184 | +€1,184 | |
| Remuneration and social security | 454/9 | €3,589 | €11,617 | +€8,029 | +224% |
| Accrued charges and deferred income | 492/3 | €668,190 | €755,676 | +€87,486 | +13.1% |
| Turnover | 70 | €23,091 | - | -€23,091 | |
| Membership fees, donations, legacies and grants | 73 | €643,110 | €432,313 | -€210,797 | -32.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €486,240 | €300,954 | -€185,287 | -38.1% |
| Remuneration, social security and pensions | 62 | €120,149 | €123,733 | +€3,584 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,135 | €10,342 | +€1,207 | +13.2% |
| Other operating charges | 640/8 | €3,730 | €5,384 | +€1,654 | +44.3% |
| Gross operating margin | 9900 | €190,660 | €131,764 | -€58,895 | -30.9% |
| Operating profit (loss) | 9901 | €57,645 | -€7,695 | -€65,341 | |
| Financial income | 75/76B | €35,154 | €2,909 | -€32,245 | -91.7% |
| Recurring financial income | 75 | €35,154 | €2,909 | -€32,245 | -91.7% |
| Financial charges | 65/66B | €5,507 | €51,666 | +€46,158 | +838% |
| Recurring financial charges | 65 | €5,507 | €51,666 | +€46,158 | +838% |
| Profit (loss) for the period before taxes | 9903 | €87,292 | -€56,452 | -€143,744 | |
| Profit (loss) for the period | 9904 | €87,292 | -€56,452 | -€143,744 | |
| Profit (loss) for the period to be appropriated | 9905 | €87,292 | -€56,452 | -€143,744 |
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 15 October 2026 via checked.be.