MOSA 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.
MOSA CONSULTING
Largest movements
- Tangible fixed assets +€532,020
up €532,020 (+3,600%), from €14,780 to €546,800
of which Land and buildings: +€534,816
- Receivables after one year -€312,693
down €312,693 (-100%), from €312,693 to €0
- Receivables within one year -€14,522
down €14,522 (-60.7%), from €23,906 to €9,384
of which Trade receivables: -€15,494
- Cash -€13,792
down €13,792 (-80.8%), from €17,064 to €3,272
mainly Investment in fixed assets (net) (-€549,639) and Net result for the year (-€38,202)
- Debts after one year +€196,241
up €196,241 (+66.7%), from €294,210 to €490,451
- Profit (loss) carried forward -€38,202
down €38,202, from €31,040 to -€7,162
- Other debts +€30,571
up €30,571 (+207%), from €14,753 to €45,324
- Accrued charges and deferred income +€8,909
up €8,909 (+99.4%), from €8,962 to €17,871
- Tax, wage and social debts -€7,874
down €7,874 (-100%), from €7,874 to €0
of which Taxes: -€5,874
- Write-downs -€110,256
down €110,256, from €25,431 to -€84,825
- Gross operating margin -€95,870
down €95,870, from €83,249 to -€12,621
- Other operating charges +€87,365
up €87,365 (+6,853%), from €1,275 to €88,640
- Financial charges +€26,286
up €26,286 (+323%), from €8,139 to €34,425
of which Non-recurring financial charges: +€14,978
- Financial income +€23,261
up €23,261 (+274%), from €8,483 to €31,744
of which Non-recurring financial income: +€14,978
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 | €375,439 | €566,589 | +€191,150 | +50.9% |
| Formation expenses | 20 | €5,017 | €3,809 | -€1,208 | -24.1% |
| Fixed assets | 21/28 | €14,880 | €546,800 | +€531,920 | +3,575% |
| Tangible fixed assets | 22/27 | €14,780 | €546,800 | +€532,020 | +3,600% |
| Land and buildings | 22 | €3,649 | €538,465 | +€534,816 | +14,658% |
| Furniture and vehicles | 24 | €11,131 | €8,335 | -€2,796 | -25.1% |
| Financial fixed assets | 28 | €100 | €0 | -€100 | -100% |
| Current assets | 29/58 | €355,542 | €15,980 | -€339,562 | -95.5% |
| Amounts receivable after more than one year | 29 | €312,693 | €0 | -€312,693 | -100% |
| Other amounts receivable | 291 | €312,693 | €0 | -€312,693 | -100% |
| Amounts receivable within one year | 40/41 | €23,906 | €9,384 | -€14,522 | -60.7% |
| Trade receivables | 40 | €18,294 | €2,800 | -€15,494 | -84.7% |
| Other amounts receivable | 41 | €5,611 | €6,584 | +€972 | +17.3% |
| Current investments | 50/53 | - | €1,290 | +€1,290 | |
| Cash at bank and in hand | 54/58 | €17,064 | €3,272 | -€13,792 | -80.8% |
| Deferred charges and accrued income | 490/1 | €1,880 | €2,035 | +€155 | +8.2% |
| Total equity and liabilities | 10/49 | €375,439 | €566,589 | +€191,150 | +50.9% |
| Equity | 10/15 | €49,640 | €11,438 | -€38,202 | -77.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,040 | -€7,162 | -€38,202 | |
| Amounts payable | 17/49 | €325,799 | €555,151 | +€229,352 | +70.4% |
| Amounts payable after more than one year | 17 | €294,210 | €490,451 | +€196,241 | +66.7% |
| Financial debts | 170/4 | €294,210 | €490,451 | +€196,241 | +66.7% |
| Amounts payable within one year | 42/48 | €22,627 | €46,830 | +€24,202 | +107% |
| Trade debts | 44 | €0 | €1,505 | +€1,505 | |
| Suppliers | 440/4 | €0 | €1,505 | +€1,505 | |
| Taxes, remuneration and social security | 45 | €7,874 | €0 | -€7,874 | -100% |
| Taxes | 450/3 | €5,874 | €0 | -€5,874 | -100% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100% |
| Other amounts payable | 47/48 | €14,753 | €45,324 | +€30,571 | +207% |
| Accrued charges and deferred income | 492/3 | €8,962 | €17,871 | +€8,909 | +99.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,689 | €18,927 | +€15,239 | +413% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €25,431 | -€84,825 | -€110,256 | |
| Other operating charges | 640/8 | €1,275 | €88,640 | +€87,365 | +6,853% |
| Gross operating margin | 9900 | €83,249 | -€12,621 | -€95,870 | |
| Operating profit (loss) | 9901 | €52,855 | -€35,363 | -€88,218 | |
| Financial income | 75/76B | €8,483 | €31,744 | +€23,261 | +274% |
| Recurring financial income | 75 | €8,483 | €16,766 | +€8,283 | +97.6% |
| Non-recurring financial income | 76B | - | €14,978 | +€14,978 | |
| Financial charges | 65/66B | €8,139 | €34,425 | +€26,286 | +323% |
| Recurring financial charges | 65 | €8,139 | €19,447 | +€11,308 | +139% |
| Non-recurring financial charges | 66B | - | €14,978 | +€14,978 | |
| Profit (loss) for the period before taxes | 9903 | €53,198 | -€38,043 | -€91,242 | |
| Income taxes | 67/77 | €8,263 | €158 | -€8,105 | -98.1% |
| Profit (loss) for the period | 9904 | €44,935 | -€38,202 | -€83,137 | |
| Profit (loss) for the period to be appropriated | 9905 | €44,935 | -€38,202 | -€83,137 |
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 30 October 2026 via checked.be.