MOSACRINE: what changed
Two fiscal 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.
MOSACRINE
Largest movements
- Receivables after one year -€100,000
down €100,000 (-47.6%), from €210,000 to €110,000
- Cash +€69,008
up €69,008 (+68.6%), from €100,591 to €169,599
mainly Other debts (+€126,074) and Receivables after one year (+€100,000)
- Receivables within one year -€26,512
down €26,512 (-42.7%), from €62,149 to €35,637
- Intangible fixed assets +€21,210
new in 2025: €21,210
- Tangible fixed assets -€12,456
down €12,456 (-15.4%), from €80,923 to €68,467
of which Other tangible fixed assets: -€11,683
- Reserves -€185,700
down €185,700 (-43.0%), from €431,600 to €245,900
of which Distributable reserves: -€143,600
- Other debts +€126,074
up €126,074 (+3435.3%), from €3,670 to €129,744
- Tax, wage and social debts +€13,364
new in 2025: €13,364
- Debts after one year -€12,355
down €12,355 (-100.0%), from €12,355 to €0
- Taxes +€6,000
up €6,000 (+16.1%), from €37,364 to €43,364
- Depreciation +€5,303
up €5,303 (+42.6%), from €12,455 to €17,758
- Financial income -€1,840
down €1,840 (-33.2%), from €5,550 to €3,710
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 | €479,160 | €421,195 | -€57,965 | -12.1% |
| Fixed assets | 21/28 | €80,923 | €89,677 | +€8,754 | +10.8% |
| Intangible fixed assets | 21 | - | €21,210 | +€21,210 | |
| Tangible fixed assets | 22/27 | €80,923 | €68,467 | -€12,456 | -15.4% |
| Furniture and vehicles | 24 | €1,359 | €586 | -€773 | -56.9% |
| Other tangible fixed assets | 26 | €79,564 | €67,881 | -€11,683 | -14.7% |
| Current assets | 29/58 | €398,237 | €331,518 | -€66,719 | -16.8% |
| Amounts receivable after more than one year | 29 | €210,000 | €110,000 | -€100,000 | -47.6% |
| Other amounts receivable | 291 | €210,000 | €110,000 | -€100,000 | -47.6% |
| Amounts receivable within one year | 40/41 | €62,149 | €35,637 | -€26,512 | -42.7% |
| Other amounts receivable | 41 | €62,149 | €35,637 | -€26,512 | -42.7% |
| Cash at bank and in hand | 54/58 | €100,591 | €169,599 | +€69,008 | +68.6% |
| Deferred charges and accrued income | 490/1 | €25,497 | €16,282 | -€9,215 | -36.1% |
| Total equity and liabilities | 10/49 | €479,160 | €421,195 | -€57,965 | -12.1% |
| Equity | 10/15 | €448,419 | €263,312 | -€185,107 | -41.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €431,600 | €245,900 | -€185,700 | -43.0% |
| Tax-exempt reserves | 132 | €42,100 | €0 | -€42,100 | -100.0% |
| Distributable reserves | 133 | €389,500 | €245,900 | -€143,600 | -36.9% |
| Profit (loss) carried forward | 14 | €4,419 | €5,012 | +€593 | +13.4% |
| Amounts payable | 17/49 | €30,741 | €157,883 | +€127,142 | +413.6% |
| Amounts payable after more than one year | 17 | €12,355 | €0 | -€12,355 | -100.0% |
| Financial debts | 170/4 | €12,355 | €0 | -€12,355 | -100.0% |
| Amounts payable within one year | 42/48 | €15,845 | €155,463 | +€139,618 | +881.1% |
| Current portion of amounts payable after more than one year | 42 | €12,175 | €12,355 | +€180 | +1.5% |
| Taxes, remuneration and social security | 45 | - | €13,364 | +€13,364 | |
| Taxes | 450/3 | - | €13,364 | +€13,364 | |
| Other amounts payable | 47/48 | €3,670 | €129,744 | +€126,074 | +3435.3% |
| Accrued charges and deferred income | 492/3 | €2,541 | €2,420 | -€121 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,455 | €17,758 | +€5,303 | +42.6% |
| Other operating charges | 640/8 | €1,024 | €642 | -€382 | -37.3% |
| Gross operating margin | 9900 | €133,924 | €132,929 | -€995 | -0.7% |
| Operating profit (loss) | 9901 | €120,445 | €114,529 | -€5,916 | -4.9% |
| Financial income | 75/76B | €5,550 | €3,710 | -€1,840 | -33.2% |
| Recurring financial income | 75 | €5,550 | €3,710 | -€1,840 | -33.2% |
| Financial charges | 65/66B | €566 | €382 | -€184 | -32.5% |
| Recurring financial charges | 65 | €566 | €382 | -€184 | -32.5% |
| Profit (loss) for the period before taxes | 9903 | €125,429 | €117,857 | -€7,572 | -6.0% |
| Income taxes | 67/77 | €37,364 | €43,364 | +€6,000 | +16.1% |
| Profit (loss) for the period | 9904 | €88,065 | €74,493 | -€13,572 | -15.4% |
| Transfer from tax-exempt reserves | 789 | - | €42,100 | +€42,100 | |
| Transfer to tax-exempt reserves | 689 | €42,100 | €0 | -€42,100 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,965 | €116,593 | +€70,628 | +153.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.