MOS + MOK: 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 + MOK
Largest movements
- Deferred charges and accrued income +€6,203
up €6,203 (+334%), from €1,860 to €8,062
- Tangible fixed assets -€4,084
down €4,084 (-25.6%), from €15,976 to €11,893
of which Plant, machinery and equipment: -€2,241
- Receivables within one year +€3,630
up €3,630 (+1,810%), from €201 to €3,831
of which Trade receivables: +€2,566
- Cash -€1,958
down €1,958 (-19.1%), from €10,248 to €8,290
mainly Deferred charges and accrued income (-€6,203) and Receivables within one year (-€3,630)
- Stocks and contracts -€960
down €960 (-34.2%), from €2,807 to €1,847
- Advances received +€2,676
up €2,676 (+122%), from €2,192 to €4,868
- Profit (loss) carried forward +€2,235
up €2,235 (+11.4%), from -€19,585 to -€17,349
- Tax, wage and social debts -€1,584
down €1,584 (-44.7%), from €3,542 to €1,958
of which Remuneration and social security: -€2,291
- Trade debts -€735
down €735 (-33.3%), from €2,210 to €1,475
- Accrued charges and deferred income -€394
no longer reported in 2025 (was €394)
- Gross operating margin +€12,412
up €12,412, from -€4,120 to €8,292
- Financial charges -€663
down €663 (-57.1%), from €1,161 to €498
- Other operating charges +€403
up €403 (+62.0%), from €649 to €1,052
- Depreciation -€363
down €363 (-7.4%), from €4,912 to €4,548
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 | €33,799 | €36,166 | +€2,366 | +7.0% |
| Fixed assets | 21/28 | €18,684 | €14,136 | -€4,548 | -24.3% |
| Intangible fixed assets | 21 | €548 | €83 | -€465 | -84.8% |
| Tangible fixed assets | 22/27 | €15,976 | €11,893 | -€4,084 | -25.6% |
| Land and buildings | 22 | €9,378 | €7,586 | -€1,791 | -19.1% |
| Plant, machinery and equipment | 23 | €6,547 | €4,306 | -€2,241 | -34.2% |
| Furniture and vehicles | 24 | €51 | - | -€51 | |
| Financial fixed assets | 28 | €2,160 | €2,160 | = | 0.0% |
| Current assets | 29/58 | €15,115 | €22,030 | +€6,915 | +45.7% |
| Stocks and contracts in progress | 3 | €2,807 | €1,847 | -€960 | -34.2% |
| Stocks | 30/36 | €2,807 | €1,847 | -€960 | -34.2% |
| Amounts receivable within one year | 40/41 | €201 | €3,831 | +€3,630 | +1,810% |
| Trade receivables | 40 | €135 | €2,701 | +€2,566 | +1,908% |
| Other amounts receivable | 41 | €66 | €1,130 | +€1,064 | +1,612% |
| Cash at bank and in hand | 54/58 | €10,248 | €8,290 | -€1,958 | -19.1% |
| Deferred charges and accrued income | 490/1 | €1,860 | €8,062 | +€6,203 | +334% |
| Total equity and liabilities | 10/49 | €33,799 | €36,166 | +€2,366 | +7.0% |
| Equity | 10/15 | -€14,585 | -€12,349 | +€2,235 | +15.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,585 | -€17,349 | +€2,235 | +11.4% |
| Amounts payable | 17/49 | €48,384 | €48,515 | +€131 | +0.3% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 170/4 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €27,990 | €28,515 | +€525 | +1.9% |
| Current portion of amounts payable after more than one year | 42 | €223 | €335 | +€112 | +50.0% |
| Trade debts | 44 | €2,210 | €1,475 | -€735 | -33.3% |
| Suppliers | 440/4 | €2,210 | €1,475 | -€735 | -33.3% |
| Advances received on contracts in progress | 46 | €2,192 | €4,868 | +€2,676 | +122% |
| Taxes, remuneration and social security | 45 | €3,542 | €1,958 | -€1,584 | -44.7% |
| Taxes | 450/3 | €1,252 | €1,958 | +€706 | +56.4% |
| Remuneration and social security | 454/9 | €2,291 | - | -€2,291 | |
| Other amounts payable | 47/48 | €19,822 | €19,880 | +€57 | +0.3% |
| Accrued charges and deferred income | 492/3 | €394 | - | -€394 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,912 | €4,548 | -€363 | -7.4% |
| Other operating charges | 640/8 | €649 | €1,052 | +€403 | +62.0% |
| Gross operating margin | 9900 | -€4,120 | €8,292 | +€12,412 | |
| Operating profit (loss) | 9901 | -€9,681 | €2,692 | +€12,373 | |
| Financial income | 75/76B | €16 | €41 | +€24 | +150% |
| Recurring financial income | 75 | €16 | €41 | +€24 | +150% |
| Financial charges | 65/66B | €1,161 | €498 | -€663 | -57.1% |
| Recurring financial charges | 65 | €1,161 | €498 | -€663 | -57.1% |
| Profit (loss) for the period before taxes | 9903 | -€10,825 | €2,235 | +€13,060 | |
| Income taxes | 67/77 | €5 | - | -€5 | |
| Profit (loss) for the period | 9904 | -€10,830 | €2,235 | +€13,065 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,830 | €2,235 | +€13,065 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.