MOSAIC: 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.
MOSAIC
Largest movements
- Tangible fixed assets +€5,503
up €5,503 (+24.4%), from €22,566 to €28,068
of which Land and buildings: +€15,993
- Receivables within one year +€5,070
up €5,070 (+56.8%), from €8,928 to €13,998
of which Trade receivables: +€4,451
- Profit (loss) carried forward +€11,953
up €11,953 (+374%), from €3,197 to €15,150
- Debts after one year -€4,317
down €4,317 (-47.0%), from €9,192 to €4,875
- Other debts +€2,400
up €2,400 (+21.8%), from €11,022 to €13,422
- Tax, wage and social debts -€920
down €920 (-9.7%), from €9,460 to €8,541
of which Taxes: -€1,225
- Trade debts +€741
up €741 (+120%), from €618 to €1,359
- Gross operating margin -€4,332
down €4,332 (-5.4%), from €80,649 to €76,317
- Depreciation +€1,825
up €1,825 (+12.8%), from €14,251 to €16,076
- Staff costs +€914
up €914 (+2.3%), from €39,395 to €40,309
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 | €58,969 | €69,456 | +€10,487 | +17.8% |
| Fixed assets | 21/28 | €22,566 | €28,068 | +€5,503 | +24.4% |
| Tangible fixed assets | 22/27 | €22,566 | €28,068 | +€5,503 | +24.4% |
| Land and buildings | 22 | €1,855 | €17,848 | +€15,993 | +862% |
| Plant, machinery and equipment | 23 | €2,295 | €1,468 | -€827 | -36.0% |
| Furniture and vehicles | 24 | €18,416 | €8,753 | -€9,663 | -52.5% |
| Current assets | 29/58 | €36,403 | €41,388 | +€4,984 | +13.7% |
| Stocks and contracts in progress | 3 | €4,500 | €4,500 | = | 0.0% |
| Stocks | 30/36 | €4,500 | €4,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,928 | €13,998 | +€5,070 | +56.8% |
| Trade receivables | 40 | €8,916 | €13,367 | +€4,451 | +49.9% |
| Other amounts receivable | 41 | €12 | €631 | +€619 | +5,262% |
| Cash at bank and in hand | 54/58 | €21,890 | €21,536 | -€354 | -1.6% |
| Deferred charges and accrued income | 490/1 | €1,085 | €1,354 | +€268 | +24.7% |
| Total equity and liabilities | 10/49 | €58,969 | €69,456 | +€10,487 | +17.8% |
| Equity | 10/15 | €24,112 | €36,065 | +€11,953 | +49.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,315 | €2,315 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €455 | €455 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,197 | €15,150 | +€11,953 | +374% |
| Amounts payable | 17/49 | €34,857 | €33,391 | -€1,466 | -4.2% |
| Amounts payable after more than one year | 17 | €9,192 | €4,875 | -€4,317 | -47.0% |
| Financial debts | 170/4 | €9,192 | €4,875 | -€4,317 | -47.0% |
| Amounts payable within one year | 42/48 | €25,666 | €28,517 | +€2,851 | +11.1% |
| Current portion of amounts payable after more than one year | 42 | €4,148 | €4,317 | +€169 | +4.1% |
| Financial debts | 43 | €417 | €878 | +€462 | +111% |
| Credit institutions | 430/8 | €417 | €878 | +€462 | +111% |
| Trade debts | 44 | €618 | €1,359 | +€741 | +120% |
| Suppliers | 440/4 | €618 | €1,359 | +€741 | +120% |
| Taxes, remuneration and social security | 45 | €9,460 | €8,541 | -€920 | -9.7% |
| Taxes | 450/3 | €3,828 | €2,603 | -€1,225 | -32.0% |
| Remuneration and social security | 454/9 | €5,632 | €5,937 | +€305 | +5.4% |
| Other amounts payable | 47/48 | €11,022 | €13,422 | +€2,400 | +21.8% |
| Remuneration, social security and pensions | 62 | €39,395 | €40,309 | +€914 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,251 | €16,076 | +€1,825 | +12.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €6,212 | €7,006 | +€794 | +12.8% |
| Gross operating margin | 9900 | €80,649 | €76,317 | -€4,332 | -5.4% |
| Operating profit (loss) | 9901 | €20,791 | €12,925 | -€7,865 | -37.8% |
| Financial income | 75/76B | €117 | €190 | +€73 | +62.4% |
| Recurring financial income | 75 | €117 | €190 | +€73 | +62.4% |
| Financial charges | 65/66B | €920 | €546 | -€374 | -40.7% |
| Recurring financial charges | 65 | €920 | €546 | -€374 | -40.7% |
| Profit (loss) for the period before taxes | 9903 | €19,988 | €12,570 | -€7,418 | -37.1% |
| Income taxes | 67/77 | €140 | €617 | +€477 | +342% |
| Profit (loss) for the period | 9904 | €19,848 | €11,953 | -€7,895 | -39.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,848 | €11,953 | -€7,895 | -39.8% |
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 17 October 2026 via checked.be.