MOSA AB: 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.
MOSA AB
Largest movements
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Cash +€5,656
up €5,656 (+16.2%), from €34,948 to €40,604
mainly Current investments (+€100,000) and Net result for the year (+€76,210)
- Other debts -€142,448
no longer reported in 2025 (was €142,448)
- Reserves +€47,710
up €47,710 (+65.0%), from €73,375 to €121,086
- Gross operating margin +€5,427
up €5,427 (+5.5%), from €98,715 to €104,142
- Depreciation -€2,178
no longer reported in 2025 (was €2,178)
- Financial income -€2,168
down €2,168 (-79.6%), from €2,723 to €556
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 | €235,878 | €140,837 | -€95,041 | -40.3% |
| Fixed assets | 21/28 | €100,233 | €100,233 | = | 0.0% |
| Tangible fixed assets | 22/27 | €100,233 | €100,233 | = | 0.0% |
| Land and buildings | 22 | €100,233 | €100,233 | = | 0.0% |
| Current assets | 29/58 | €135,645 | €40,604 | -€95,041 | -70.1% |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €34,948 | €40,604 | +€5,656 | +16.2% |
| Deferred charges and accrued income | 490/1 | €696 | - | -€696 | |
| Total equity and liabilities | 10/49 | €235,878 | €140,837 | -€95,041 | -40.3% |
| Equity | 10/15 | €91,925 | €139,636 | +€47,710 | +51.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €73,375 | €121,086 | +€47,710 | +65.0% |
| Distributable reserves | 133 | €73,375 | €121,086 | +€47,710 | +65.0% |
| Amounts payable | 17/49 | €143,952 | €1,202 | -€142,751 | -99.2% |
| Amounts payable within one year | 42/48 | €143,952 | €1,202 | -€142,751 | -99.2% |
| Trade debts | 44 | €387 | €548 | +€162 | +41.8% |
| Suppliers | 440/4 | €387 | €548 | +€162 | +41.8% |
| Taxes, remuneration and social security | 45 | €1,118 | €653 | -€465 | -41.6% |
| Taxes | 450/3 | €1,118 | €653 | -€465 | -41.6% |
| Other amounts payable | 47/48 | €142,448 | - | -€142,448 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,178 | - | -€2,178 | |
| Other operating charges | 640/8 | €3,926 | €3,852 | -€74 | -1.9% |
| Gross operating margin | 9900 | €98,715 | €104,142 | +€5,427 | +5.5% |
| Operating profit (loss) | 9901 | €92,611 | €100,290 | +€7,679 | +8.3% |
| Financial income | 75/76B | €2,723 | €556 | -€2,168 | -79.6% |
| Recurring financial income | 75 | €2,723 | €556 | -€2,168 | -79.6% |
| Financial charges | 65/66B | €44 | €49 | +€5 | +12.3% |
| Recurring financial charges | 65 | €44 | €49 | +€5 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | €95,290 | €100,797 | +€5,506 | +5.8% |
| Income taxes | 67/77 | €24,435 | €24,586 | +€151 | +0.6% |
| Profit (loss) for the period | 9904 | €70,855 | €76,210 | +€5,355 | +7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €70,855 | €76,210 | +€5,355 | +7.6% |
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 27 October 2026 via checked.be.