MOS CONSULTING: 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.
MOS CONSULTING
Largest movements
- Cash +€76,851
up €76,851 (+164%), from €46,788 to €123,638
mainly Net result for the year (+€79,229) and Tax, wage and social debts (+€5,465)
- Tangible fixed assets +€3,886
new in 2025: €3,886
of which Other tangible fixed assets: +€2,308
- Receivables within one year +€2,856
up €2,856 (+6.9%), from €41,465 to €44,321
of which Trade receivables: +€1,845
- Profit (loss) carried forward +€79,229
up €79,229 (+132%), from €60,151 to €139,380
- Tax, wage and social debts +€5,465
up €5,465 (+25.9%), from €21,101 to €26,566
- Gross operating margin +€24,672
up €24,672 (+32.7%), from €75,483 to €100,155
- Taxes +€4,682
up €4,682 (+30.7%), from €15,266 to €19,947
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 | €88,253 | €171,845 | +€83,592 | +94.7% |
| Fixed assets | 21/28 | - | €3,886 | +€3,886 | |
| Tangible fixed assets | 22/27 | - | €3,886 | +€3,886 | |
| Plant, machinery and equipment | 23 | - | €1,578 | +€1,578 | |
| Other tangible fixed assets | 26 | - | €2,308 | +€2,308 | |
| Current assets | 29/58 | €88,253 | €167,959 | +€79,706 | +90.3% |
| Amounts receivable within one year | 40/41 | €41,465 | €44,321 | +€2,856 | +6.9% |
| Trade receivables | 40 | €41,465 | €43,310 | +€1,845 | +4.4% |
| Other amounts receivable | 41 | - | €1,011 | +€1,011 | |
| Cash at bank and in hand | 54/58 | €46,788 | €123,638 | +€76,851 | +164% |
| Total equity and liabilities | 10/49 | €88,253 | €171,845 | +€83,592 | +94.7% |
| Equity | 10/15 | €65,151 | €144,380 | +€79,229 | +122% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,151 | €139,380 | +€79,229 | +132% |
| Amounts payable | 17/49 | €23,102 | €27,466 | +€4,363 | +18.9% |
| Amounts payable within one year | 42/48 | €23,102 | €27,466 | +€4,363 | +18.9% |
| Trade debts | 44 | €900 | €900 | = | 0.0% |
| Suppliers | 440/4 | €900 | €900 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €21,101 | €26,566 | +€5,465 | +25.9% |
| Taxes | 450/3 | €21,101 | €26,566 | +€5,465 | +25.9% |
| Other amounts payable | 47/48 | €1,102 | - | -€1,102 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €929 | +€929 | |
| Gross operating margin | 9900 | €75,483 | €100,155 | +€24,672 | +32.7% |
| Operating profit (loss) | 9901 | €75,483 | €99,227 | +€23,743 | +31.5% |
| Financial income | 75/76B | - | €27 | +€27 | |
| Recurring financial income | 75 | - | €27 | +€27 | |
| Financial charges | 65/66B | €67 | €78 | +€11 | +16.4% |
| Recurring financial charges | 65 | €67 | €78 | +€11 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | €75,416 | €99,176 | +€23,760 | +31.5% |
| Income taxes | 67/77 | €15,266 | €19,947 | +€4,682 | +30.7% |
| Profit (loss) for the period | 9904 | €60,151 | €79,229 | +€19,078 | +31.7% |
| Profit (loss) for the period to be appropriated | 9905 | €60,151 | €79,229 | +€19,078 | +31.7% |
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 14 October 2026 via checked.be.