MOPICA: 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.
MOPICA
Largest movements
- Tangible fixed assets -€19,990
down €19,990 (-7.0%), from €285,528 to €265,538
of which Land and buildings: -€16,008
- Profit (loss) carried forward -€39,992
down €39,992 (-25.8%), from -€155,204 to -€195,197
- Other debts +€22,314
up €22,314 (+4.5%), from €491,862 to €514,177
- Debts after one year -€9,393
down €9,393 (-56.6%), from €16,605 to €7,212
- Staff costs +€23,576
new in 2025: €23,576
- Gross operating margin +€10,800
up €10,800, from -€161 to €10,639
- Depreciation -€9,385
down €9,385 (-30.4%), from €30,901 to €21,516
- Other operating charges -€1,762
down €1,762 (-37.9%), from €4,645 to €2,883
- Financial charges +€237
up €237 (+12.0%), from €1,974 to €2,211
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 | €385,235 | €363,879 | -€21,355 | -5.5% |
| Fixed assets | 21/28 | €287,638 | €266,122 | -€21,516 | -7.5% |
| Intangible fixed assets | 21 | €2,110 | €584 | -€1,526 | -72.3% |
| Tangible fixed assets | 22/27 | €285,528 | €265,538 | -€19,990 | -7.0% |
| Land and buildings | 22 | €278,107 | €262,099 | -€16,008 | -5.8% |
| Plant, machinery and equipment | 23 | €244 | €84 | -€160 | -65.5% |
| Furniture and vehicles | 24 | €7,176 | €3,354 | -€3,822 | -53.3% |
| Current assets | 29/58 | €97,597 | €97,758 | +€161 | +0.2% |
| Amounts receivable within one year | 40/41 | €91,625 | €93,560 | +€1,935 | +2.1% |
| Trade receivables | 40 | €91,625 | €93,560 | +€1,935 | +2.1% |
| Cash at bank and in hand | 54/58 | €2,669 | €2,777 | +€108 | +4.1% |
| Deferred charges and accrued income | 490/1 | €3,303 | €1,421 | -€1,882 | -57.0% |
| Total equity and liabilities | 10/49 | €385,235 | €363,879 | -€21,355 | -5.5% |
| Equity | 10/15 | -€135,204 | -€175,197 | -€39,992 | -29.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Share premium | 1100/10 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€155,204 | -€195,197 | -€39,992 | -25.8% |
| Amounts payable | 17/49 | €520,439 | €539,076 | +€18,637 | +3.6% |
| Amounts payable after more than one year | 17 | €16,605 | €7,212 | -€9,393 | -56.6% |
| Financial debts | 170/4 | €16,605 | €7,212 | -€9,393 | -56.6% |
| Amounts payable within one year | 42/48 | €503,834 | €531,864 | +€28,030 | +5.6% |
| Current portion of amounts payable after more than one year | 42 | €9,944 | €10,193 | +€249 | +2.5% |
| Trade debts | 44 | €1,578 | €4,265 | +€2,687 | +170.3% |
| Suppliers | 440/4 | €1,578 | €4,265 | +€2,687 | +170.3% |
| Taxes, remuneration and social security | 45 | €449 | €3,230 | +€2,781 | +619.5% |
| Taxes | 450/3 | €449 | €458 | +€10 | +2.1% |
| Remuneration and social security | 454/9 | - | €2,771 | +€2,771 | |
| Other amounts payable | 47/48 | €491,862 | €514,177 | +€22,314 | +4.5% |
| Remuneration, social security and pensions | 62 | - | €23,576 | +€23,576 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,901 | €21,516 | -€9,385 | -30.4% |
| Other operating charges | 640/8 | €4,645 | €2,883 | -€1,762 | -37.9% |
| Gross operating margin | 9900 | -€161 | €10,639 | +€10,800 | |
| Operating profit (loss) | 9901 | -€35,707 | -€37,337 | -€1,630 | -4.6% |
| Financial charges | 65/66B | €1,974 | €2,211 | +€237 | +12.0% |
| Recurring financial charges | 65 | €1,974 | €2,211 | +€237 | +12.0% |
| Profit (loss) for the period before taxes | 9903 | -€37,681 | -€39,548 | -€1,867 | -5.0% |
| Income taxes | 67/77 | €436 | €445 | +€9 | +2.0% |
| Profit (loss) for the period | 9904 | -€38,117 | -€39,992 | -€1,875 | -4.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,117 | -€39,992 | -€1,875 | -4.9% |
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 6 October 2026 via checked.be.