MOPO: 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.
MOPO
Largest movements
- Receivables within one year +€31,275
up €31,275 (+3127.5%), from €1,000 to €32,275
of which Trade receivables: +€31,275
- Accrued charges and deferred income +€25,000
new in 2025: €25,000
- Profit (loss) carried forward -€13,899
down €13,899 (-294.7%), from -€4,716 to -€18,615
- Other debts +€10,680
new in 2025: €10,680
- Tax, wage and social debts +€8,864
up €8,864 (+12297.0%), from €72 to €8,936
- Trade debts +€365
up €365 (+35.5%), from €1,029 to €1,393
- Gross operating margin -€8,800
down €8,800 (-207.5%), from -€4,240 to -€13,041
- Financial charges +€212
up €212 (+395.6%), from €54 to €266
- Other operating charges +€170
up €170 (+40.4%), from €422 to €592
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 | €1,385 | €32,401 | +€31,016 | +2240.0% |
| Current assets | 29/58 | €1,385 | €32,401 | +€31,016 | +2240.0% |
| Amounts receivable within one year | 40/41 | €1,000 | €32,275 | +€31,275 | +3127.5% |
| Trade receivables | 40 | - | €31,275 | +€31,275 | |
| Other amounts receivable | 41 | €1,000 | €1,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €60 | - | -€60 | |
| Deferred charges and accrued income | 490/1 | €325 | €126 | -€199 | -61.3% |
| Total equity and liabilities | 10/49 | €1,385 | €32,401 | +€31,016 | +2240.0% |
| Equity | 10/15 | €284 | -€13,615 | -€13,899 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,716 | -€18,615 | -€13,899 | -294.7% |
| Amounts payable | 17/49 | €1,101 | €46,016 | +€44,915 | +4081.1% |
| Amounts payable within one year | 42/48 | €1,101 | €21,016 | +€19,915 | +1809.5% |
| Financial debts | 43 | - | €7 | +€7 | |
| Credit institutions | 430/8 | - | €7 | +€7 | |
| Trade debts | 44 | €1,029 | €1,393 | +€365 | +35.5% |
| Suppliers | 440/4 | €1,029 | €1,393 | +€365 | +35.5% |
| Taxes, remuneration and social security | 45 | €72 | €8,936 | +€8,864 | +12297.0% |
| Taxes | 450/3 | €72 | €8,936 | +€8,864 | +12297.0% |
| Other amounts payable | 47/48 | - | €10,680 | +€10,680 | |
| Accrued charges and deferred income | 492/3 | - | €25,000 | +€25,000 | |
| Other operating charges | 640/8 | €422 | €592 | +€170 | +40.4% |
| Gross operating margin | 9900 | -€4,240 | -€13,041 | -€8,800 | -207.5% |
| Operating profit (loss) | 9901 | -€4,662 | -€13,633 | -€8,971 | -192.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €54 | €266 | +€212 | +395.6% |
| Recurring financial charges | 65 | €54 | €266 | +€212 | +395.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,716 | -€13,899 | -€9,183 | -194.7% |
| Profit (loss) for the period | 9904 | -€4,716 | -€13,899 | -€9,183 | -194.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,716 | -€13,899 | -€9,183 | -194.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.