MOSAIC-LAB: 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.
MOSAIC-LAB
Largest movements
- Tangible fixed assets -€60,118
down €60,118 (-2.7%), from €2.3m to €2.2m
of which Land and buildings: -€65,489
- Cash -€53,663
down €53,663 (-94.5%), from €56,767 to €3,104
mainly Net result for the year (-€178,536) and Investment in fixed assets (net) (-€75,473)
- Profit (loss) carried forward -€178,536
down €178,536 (-28.1%), from -€635,310 to -€813,846
- Debts after one year +€65,681
up €65,681 (+2.4%), from €2.8m to €2.8m
of which Other amounts payable: +€76,618
- Gross operating margin +€60,164
up €60,164 (+71.8%), from -€83,827 to -€23,663
- Depreciation +€8,435
up €8,435 (+6.6%), from €128,118 to €136,553
- Staff costs -€7,540
no longer reported in 2026 (was €7,540)
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,327,938 | €2,207,225 | -€120,713 | -5.2% |
| Fixed assets | 21/28 | €2,264,185 | €2,203,105 | -€61,080 | -2.7% |
| Intangible fixed assets | 21 | €1,079 | €117 | -€962 | -89.1% |
| Tangible fixed assets | 22/27 | €2,262,811 | €2,202,693 | -€60,118 | -2.7% |
| Land and buildings | 22 | €2,254,053 | €2,188,564 | -€65,489 | -2.9% |
| Furniture and vehicles | 24 | €8,758 | €14,129 | +€5,371 | +61.3% |
| Financial fixed assets | 28 | €295 | €295 | = | 0.0% |
| Current assets | 29/58 | €63,753 | €4,120 | -€59,633 | -93.5% |
| Amounts receivable within one year | 40/41 | €6,986 | €1,015 | -€5,970 | -85.5% |
| Trade receivables | 40 | €3,050 | - | -€3,050 | |
| Other amounts receivable | 41 | €3,936 | €1,015 | -€2,920 | -74.2% |
| Cash at bank and in hand | 54/58 | €56,767 | €3,104 | -€53,663 | -94.5% |
| Total equity and liabilities | 10/49 | €2,327,938 | €2,207,225 | -€120,713 | -5.2% |
| Equity | 10/15 | -€511,116 | -€696,037 | -€184,922 | -36.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€635,310 | -€813,846 | -€178,536 | -28.1% |
| Investment grants | 15 | €114,194 | €107,809 | -€6,385 | -5.6% |
| Amounts payable | 17/49 | €2,839,054 | €2,903,262 | +€64,208 | +2.3% |
| Amounts payable after more than one year | 17 | €2,777,802 | €2,843,484 | +€65,681 | +2.4% |
| Financial debts | 170/4 | €270,897 | €259,960 | -€10,937 | -4.0% |
| Other amounts payable | 178/9 | €2,506,905 | €2,583,523 | +€76,618 | +3.1% |
| Amounts payable within one year | 42/48 | €61,252 | €59,779 | -€1,473 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €50,755 | €51,819 | +€1,064 | +2.1% |
| Trade debts | 44 | €8,845 | €1,249 | -€7,596 | -85.9% |
| Suppliers | 440/4 | €8,845 | €1,249 | -€7,596 | -85.9% |
| Other amounts payable | 47/48 | €1,652 | €6,711 | +€5,059 | +306.3% |
| Remuneration, social security and pensions | 62 | €7,540 | - | -€7,540 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €128,118 | €136,553 | +€8,435 | +6.6% |
| Other operating charges | 640/8 | €3,381 | €3,217 | -€164 | -4.8% |
| Gross operating margin | 9900 | -€83,827 | -€23,663 | +€60,164 | +71.8% |
| Operating profit (loss) | 9901 | -€222,866 | -€163,433 | +€59,432 | +26.7% |
| Financial income | 75/76B | €6,417 | €6,385 | -€32 | -0.5% |
| Recurring financial income | 75 | €6,417 | €6,385 | -€32 | -0.5% |
| Financial charges | 65/66B | €21,392 | €21,488 | +€96 | +0.5% |
| Recurring financial charges | 65 | €21,392 | €21,488 | +€96 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | -€237,840 | -€178,536 | +€59,304 | +24.9% |
| Profit (loss) for the period | 9904 | -€237,840 | -€178,536 | +€59,304 | +24.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€237,840 | -€178,536 | +€59,304 | +24.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.