MOSAIC OFFICE: 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 OFFICE
Largest movements
- Receivables within one year +€16,093
up €16,093 (+146%), from €10,997 to €27,089
of which Trade receivables: +€16,093
- Tangible fixed assets -€5,200
down €5,200 (-23.4%), from €22,222 to €17,022
of which Furniture and vehicles: -€3,154
- Cash -€3,720
down €3,720 (-38.2%), from €9,730 to €6,009
mainly Net result for the year (-€17,731) and Receivables within one year (-€16,093)
- Other debts +€27,879
up €27,879 (+103%), from €27,018 to €54,896
- Profit (loss) carried forward -€17,731
down €17,731 (-58.9%), from -€30,114 to -€47,844
- Debts after one year -€2,933
down €2,933 (-15.2%), from €19,240 to €16,307
- Trade debts -€639
down €639 (-4.7%), from €13,514 to €12,876
- Gross operating margin -€13,909
down €13,909, from €10,594 to -€3,315
- Depreciation +€1,317
up €1,317 (+12.4%), from €10,592 to €11,909
- Other operating charges -€1,224
down €1,224 (-45.5%), from €2,690 to €1,465
- Financial charges -€744
down €744 (-46.9%), from €1,587 to €843
- Financial income -€221
down €221 (-87.2%), from €253 to €32
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 | €43,009 | €50,181 | +€7,172 | +16.7% |
| Fixed assets | 21/28 | €22,282 | €17,082 | -€5,200 | -23.3% |
| Tangible fixed assets | 22/27 | €22,222 | €17,022 | -€5,200 | -23.4% |
| Land and buildings | 22 | €11,700 | €9,655 | -€2,045 | -17.5% |
| Furniture and vehicles | 24 | €10,522 | €7,368 | -€3,154 | -30.0% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €20,727 | €33,099 | +€12,372 | +59.7% |
| Amounts receivable within one year | 40/41 | €10,997 | €27,089 | +€16,093 | +146% |
| Trade receivables | 40 | €10,981 | €27,073 | +€16,093 | +147% |
| Other amounts receivable | 41 | €16 | €16 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,730 | €6,009 | -€3,720 | -38.2% |
| Total equity and liabilities | 10/49 | €43,009 | €50,181 | +€7,172 | +16.7% |
| Equity | 10/15 | -€22,054 | -€39,784 | -€17,731 | -80.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€30,114 | -€47,844 | -€17,731 | -58.9% |
| Amounts payable | 17/49 | €65,063 | €89,966 | +€24,903 | +38.3% |
| Amounts payable after more than one year | 17 | €19,240 | €16,307 | -€2,933 | -15.2% |
| Financial debts | 170/4 | €19,240 | €16,307 | -€2,933 | -15.2% |
| Amounts payable within one year | 42/48 | €45,822 | €73,659 | +€27,836 | +60.7% |
| Current portion of amounts payable after more than one year | 42 | €2,833 | €2,933 | +€101 | +3.6% |
| Trade debts | 44 | €13,514 | €12,876 | -€639 | -4.7% |
| Suppliers | 440/4 | €13,514 | €12,876 | -€639 | -4.7% |
| Taxes, remuneration and social security | 45 | €2,458 | €2,953 | +€495 | +20.1% |
| Taxes | 450/3 | €2,458 | €2,953 | +€495 | +20.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €27,018 | €54,896 | +€27,879 | +103% |
| Remuneration, social security and pensions | 62 | €17 | €0 | -€17 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,592 | €11,909 | +€1,317 | +12.4% |
| Other operating charges | 640/8 | €2,690 | €1,465 | -€1,224 | -45.5% |
| Gross operating margin | 9900 | €10,594 | -€3,315 | -€13,909 | |
| Operating profit (loss) | 9901 | -€2,705 | -€16,689 | -€13,985 | -517% |
| Financial income | 75/76B | €253 | €32 | -€221 | -87.2% |
| Recurring financial income | 75 | €253 | €32 | -€221 | -87.2% |
| Financial charges | 65/66B | €1,587 | €843 | -€744 | -46.9% |
| Recurring financial charges | 65 | €1,587 | €843 | -€744 | -46.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,038 | -€17,500 | -€13,462 | -333% |
| Income taxes | 67/77 | €219 | €231 | +€12 | +5.6% |
| Profit (loss) for the period | 9904 | -€4,257 | -€17,731 | -€13,474 | -317% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,257 | -€17,731 | -€13,474 | -317% |
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 19 October 2026 via checked.be.