MOSACH: 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.
MOSACH
Largest movements
- Cash -€63,195
down €63,195 (-40.1%), from €157,674 to €94,479
mainly Net result for the year (-€57,328) and Debts after one year (-€51,258)
- Tangible fixed assets -€47,847
down €47,847 (-5.3%), from €899,723 to €851,876
of which Other tangible fixed assets: -€24,495
- Profit (loss) carried forward -€55,102
down €55,102 (-45.0%), from €122,327 to €67,226
- Debts after one year -€51,258
down €51,258 (-9.6%), from €536,025 to €484,767
- Tax, wage and social debts -€17,720
down €17,720 (-55.3%), from €32,066 to €14,346
of which Taxes: -€17,720
- Trade debts +€15,274
up €15,274 (+36.8%), from €41,533 to €56,807
- Gross operating margin -€291,169
down €291,169 (-84.0%), from €346,536 to €55,367
- Taxes -€26,320
down €26,320 (-99.4%), from €26,476 to €157
- Other operating charges -€23,506
down €23,506 (-74.9%), from €31,368 to €7,861
- Financial charges -€13,079
down €13,079 (-38.3%), from €34,132 to €21,054
- Depreciation -€11,552
down €11,552 (-13.0%), from €88,904 to €77,352
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.
Cash bridge derived
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 | €1,063,911 | €958,363 | -€105,549 | -9.9% |
| Fixed assets | 21/28 | €899,723 | €851,876 | -€47,847 | -5.3% |
| Tangible fixed assets | 22/27 | €899,723 | €851,876 | -€47,847 | -5.3% |
| Land and buildings | 22 | €783,641 | €760,829 | -€22,812 | -2.9% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €91,587 | €68,845 | -€22,741 | -24.8% |
| Leasing and similar rights | 25 | - | €22,201 | +€22,201 | |
| Other tangible fixed assets | 26 | €24,495 | - | -€24,495 | |
| Current assets | 29/58 | €164,188 | €106,487 | -€57,701 | -35.1% |
| Amounts receivable within one year | 40/41 | €6,514 | €9,266 | +€2,752 | +42.2% |
| Trade receivables | 40 | €6,514 | €9,266 | +€2,752 | +42.2% |
| Cash at bank and in hand | 54/58 | €157,674 | €94,479 | -€63,195 | -40.1% |
| Deferred charges and accrued income | 490/1 | - | €2,742 | +€2,742 | |
| Total equity and liabilities | 10/49 | €1,063,911 | €958,363 | -€105,549 | -9.9% |
| Equity | 10/15 | €212,170 | €154,842 | -€57,328 | -27.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €71,243 | €69,016 | -€2,226 | -3.1% |
| Tax-exempt reserves | 132 | €71,243 | €69,016 | -€2,226 | -3.1% |
| Profit (loss) carried forward | 14 | €122,327 | €67,226 | -€55,102 | -45.0% |
| Provisions and deferred taxes | 16 | €23,748 | €23,005 | -€742 | -3.1% |
| Deferred taxes | 168 | €23,748 | €23,005 | -€742 | -3.1% |
| Amounts payable | 17/49 | €827,994 | €780,515 | -€47,478 | -5.7% |
| Amounts payable after more than one year | 17 | €536,025 | €484,767 | -€51,258 | -9.6% |
| Financial debts | 170/4 | €536,025 | €484,767 | -€51,258 | -9.6% |
| Amounts payable within one year | 42/48 | €291,969 | €295,749 | +€3,779 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €65,414 | €74,585 | +€9,171 | +14.0% |
| Trade debts | 44 | €41,533 | €56,807 | +€15,274 | +36.8% |
| Suppliers | 440/4 | €41,533 | €56,807 | +€15,274 | +36.8% |
| Taxes, remuneration and social security | 45 | €32,066 | €14,346 | -€17,720 | -55.3% |
| Taxes | 450/3 | €30,566 | €12,846 | -€17,720 | -58.0% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €152,956 | €150,011 | -€2,945 | -1.9% |
| Non-recurring operating income | 76A | €247,423 | - | -€247,423 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,904 | €77,352 | -€11,552 | -13.0% |
| Other operating charges | 640/8 | €31,368 | €7,861 | -€23,506 | -74.9% |
| Non-recurring operating charges | 66A | - | €7,013 | +€7,013 | |
| Gross operating margin | 9900 | €346,536 | €55,367 | -€291,169 | -84.0% |
| Operating profit (loss) | 9901 | €226,264 | -€36,860 | -€263,124 | |
| Financial charges | 65/66B | €34,132 | €21,054 | -€13,079 | -38.3% |
| Recurring financial charges | 65 | €34,132 | €21,054 | -€13,079 | -38.3% |
| Profit (loss) for the period before taxes | 9903 | €192,132 | -€57,914 | -€250,045 | |
| Transfer from deferred taxes | 780 | €742 | €742 | = | 0.0% |
| Transfer to deferred taxes | 680 | €24,490 | - | -€24,490 | |
| Income taxes | 67/77 | €26,476 | €157 | -€26,320 | -99.4% |
| Profit (loss) for the period | 9904 | €141,908 | -€57,328 | -€199,236 | |
| Transfer from tax-exempt reserves | 789 | €2,226 | €2,226 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €73,469 | - | -€73,469 | |
| Profit (loss) for the period to be appropriated | 9905 | €70,665 | -€55,102 | -€125,767 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.