MOPIAS: 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.
MOPIAS
Largest movements
- Cash +€363
up €363 (+428.7%), from €85 to €447
mainly Net result for the year (+€578)
- Receivables within one year +€215
up €215 (+8.5%), from €2,522 to €2,737
- Profit (loss) carried forward +€578
up €578 (+3.2%), from -€17,853 to -€17,276
- Gross operating margin +€1,320
up €1,320, from -€632 to €687
- Purchases and services -€566
down €566 (-89.6%), from €632 to €66
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 | €2,607 | €3,184 | +€578 | +22.2% |
| Current assets | 29/58 | €2,607 | €3,184 | +€578 | +22.2% |
| Amounts receivable within one year | 40/41 | €2,522 | €2,737 | +€215 | +8.5% |
| Trade receivables | 40 | €2,522 | €2,737 | +€215 | +8.5% |
| Cash at bank and in hand | 54/58 | €85 | €447 | +€363 | +428.7% |
| Total equity and liabilities | 10/49 | €2,607 | €3,184 | +€578 | +22.2% |
| Equity | 10/15 | €2,607 | €3,184 | +€578 | +22.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,853 | -€17,276 | +€578 | +3.2% |
| Non-recurring operating income | 76A | - | €753 | +€753 | |
| Goods, raw materials, services and sundry goods | 60/61 | €632 | €66 | -€566 | -89.6% |
| Gross operating margin | 9900 | -€632 | €687 | +€1,320 | |
| Operating profit (loss) | 9901 | -€632 | €687 | +€1,320 | |
| Financial charges | 65/66B | €104 | €110 | +€6 | +5.6% |
| Recurring financial charges | 65 | €104 | €110 | +€6 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | -€736 | €578 | +€1,314 | |
| Profit (loss) for the period | 9904 | -€736 | €578 | +€1,314 | |
| Profit (loss) for the period to be appropriated | 9905 | -€736 | €578 | +€1,314 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.