MOPS: 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.
MOPS
Largest movements
- Cash +€28,265
up €28,265 (+39.4%), from €71,666 to €99,931
mainly Net result for the year (+€44,654) and Accrued charges and deferred income (+€1,624)
- Receivables after one year +€14,537
new in 2025: €14,537
- Receivables within one year +€3,710
up €3,710 (+34.9%), from €10,637 to €14,346
of which Trade receivables: +€3,349
- Deferred charges and accrued income +€1,686
up €1,686 (+190%), from €886 to €2,571
- Reserves +€44,654
up €44,654 (+85.1%), from €52,452 to €97,106
- Accrued charges and deferred income +€1,624
up €1,624 (+690%), from €235 to €1,859
- Gross operating margin +€25,853
up €25,853 (+74.9%), from €34,498 to €60,351
- Taxes +€5,356
up €5,356 (+76.6%), from €6,991 to €12,347
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 | €84,188 | €132,037 | +€47,849 | +56.8% |
| Fixed assets | 21/28 | €999 | €652 | -€348 | -34.8% |
| Tangible fixed assets | 22/27 | €999 | €652 | -€348 | -34.8% |
| Furniture and vehicles | 24 | €999 | €652 | -€348 | -34.8% |
| Current assets | 29/58 | €83,188 | €131,385 | +€48,197 | +57.9% |
| Amounts receivable after more than one year | 29 | - | €14,537 | +€14,537 | |
| Other amounts receivable | 291 | - | €14,537 | +€14,537 | |
| Amounts receivable within one year | 40/41 | €10,637 | €14,346 | +€3,710 | +34.9% |
| Trade receivables | 40 | €8,615 | €11,964 | +€3,349 | +38.9% |
| Other amounts receivable | 41 | €2,022 | €2,382 | +€361 | +17.8% |
| Cash at bank and in hand | 54/58 | €71,666 | €99,931 | +€28,265 | +39.4% |
| Deferred charges and accrued income | 490/1 | €886 | €2,571 | +€1,686 | +190% |
| Total equity and liabilities | 10/49 | €84,188 | €132,037 | +€47,849 | +56.8% |
| Equity | 10/15 | €57,452 | €102,106 | +€44,654 | +77.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €52,452 | €97,106 | +€44,654 | +85.1% |
| Distributable reserves | 133 | €52,452 | €97,106 | +€44,654 | +85.1% |
| Amounts payable | 17/49 | €26,736 | €29,931 | +€3,195 | +12.0% |
| Amounts payable within one year | 42/48 | €26,501 | €28,072 | +€1,571 | +5.9% |
| Trade debts | 44 | €919 | €1,924 | +€1,005 | +109% |
| Suppliers | 440/4 | €919 | €1,924 | +€1,005 | +109% |
| Taxes, remuneration and social security | 45 | €25,581 | €26,148 | +€567 | +2.2% |
| Taxes | 450/3 | €23,081 | €26,148 | +€3,067 | +13.3% |
| Remuneration and social security | 454/9 | €2,501 | €0 | -€2,501 | -100% |
| Accrued charges and deferred income | 492/3 | €235 | €1,859 | +€1,624 | +690% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44 | €348 | +€304 | +696% |
| Other operating charges | 640/8 | €384 | €597 | +€212 | +55.2% |
| Gross operating margin | 9900 | €34,498 | €60,351 | +€25,853 | +74.9% |
| Operating profit (loss) | 9901 | €34,070 | €59,407 | +€25,337 | +74.4% |
| Financial income | 75/76B | €0 | €81 | +€81 | +809,900% |
| Recurring financial income | 75 | €0 | €81 | +€81 | +809,900% |
| Financial charges | 65/66B | €2,900 | €2,486 | -€414 | -14.3% |
| Recurring financial charges | 65 | €2,900 | €2,486 | -€414 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €31,170 | €57,002 | +€25,832 | +82.9% |
| Income taxes | 67/77 | €6,991 | €12,347 | +€5,356 | +76.6% |
| Profit (loss) for the period | 9904 | €24,179 | €44,654 | +€20,475 | +84.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,179 | €44,654 | +€20,475 | +84.7% |
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 25 October 2026 via checked.be.