MOSAICS: 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.
MOSAICS
Largest movements
- Cash +€86,604
up €86,604 (+247.0%), from €35,055 to €121,659
mainly Net result for the year (+€57,579) and Receivables after one year (+€42,750)
- Receivables after one year -€42,750
down €42,750 (-14.4%), from €297,000 to €254,250
- Receivables within one year -€21,768
down €21,768 (-22.5%), from €96,641 to €74,873
of which Other amounts receivable: -€25,788
- Tangible fixed assets -€9,605
down €9,605 (-9.9%), from €96,542 to €86,937
- Reserves +€12,579
up €12,579 (+2.9%), from €427,681 to €440,260
of which Distributable reserves: +€12,579
- Tax, wage and social debts +€10,190
up €10,190 (+72.2%), from €14,122 to €24,312
- Gross operating margin +€60,280
up €60,280 (+144.7%), from €41,657 to €101,936
- Taxes +€13,827
up €13,827 (+118.7%), from €11,647 to €25,474
- Other operating charges +€7,699
up €7,699 (+516.3%), from €1,491 to €9,190
- Financial charges -€1,442
down €1,442 (-38.7%), from €3,722 to €2,280
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 | €550,408 | €562,980 | +€12,572 | +2.3% |
| Fixed assets | 21/28 | €121,283 | €111,679 | -€9,605 | -7.9% |
| Tangible fixed assets | 22/27 | €96,542 | €86,937 | -€9,605 | -9.9% |
| Land and buildings | 22 | €81,111 | €76,311 | -€4,800 | -5.9% |
| Furniture and vehicles | 24 | €9,708 | €5,383 | -€4,325 | -44.6% |
| Other tangible fixed assets | 26 | €5,723 | €5,243 | -€479 | -8.4% |
| Financial fixed assets | 28 | €24,741 | €24,741 | = | 0.0% |
| Current assets | 29/58 | €429,125 | €451,301 | +€22,177 | +5.2% |
| Amounts receivable after more than one year | 29 | €297,000 | €254,250 | -€42,750 | -14.4% |
| Other amounts receivable | 291 | €297,000 | €254,250 | -€42,750 | -14.4% |
| Amounts receivable within one year | 40/41 | €96,641 | €74,873 | -€21,768 | -22.5% |
| Trade receivables | 40 | €56,341 | €60,361 | +€4,020 | +7.1% |
| Other amounts receivable | 41 | €40,300 | €14,512 | -€25,788 | -64.0% |
| Cash at bank and in hand | 54/58 | €35,055 | €121,659 | +€86,604 | +247.0% |
| Deferred charges and accrued income | 490/1 | €429 | €520 | +€91 | +21.2% |
| Total equity and liabilities | 10/49 | €550,408 | €562,980 | +€12,572 | +2.3% |
| Equity | 10/15 | €433,881 | €446,460 | +€12,579 | +2.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €427,681 | €440,260 | +€12,579 | +2.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €427,681 | €440,260 | +€12,579 | +2.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €116,527 | €116,520 | -€7 | 0.0% |
| Amounts payable after more than one year | 17 | €79,226 | €74,917 | -€4,309 | -5.4% |
| Financial debts | 170/4 | €79,226 | €74,917 | -€4,309 | -5.4% |
| Amounts payable within one year | 42/48 | €37,300 | €41,603 | +€4,303 | +11.5% |
| Current portion of amounts payable after more than one year | 42 | €4,229 | €4,309 | +€80 | +1.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €13,631 | €12,982 | -€649 | -4.8% |
| Suppliers | 440/4 | €13,631 | €12,982 | -€649 | -4.8% |
| Taxes, remuneration and social security | 45 | €14,122 | €24,312 | +€10,190 | +72.2% |
| Taxes | 450/3 | €14,122 | €24,312 | +€10,190 | +72.2% |
| Other amounts payable | 47/48 | €5,319 | €0 | -€5,319 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,330 | €10,243 | +€913 | +9.8% |
| Other operating charges | 640/8 | €1,491 | €9,190 | +€7,699 | +516.3% |
| Non-recurring operating charges | 66A | - | €5,939 | +€5,939 | |
| Gross operating margin | 9900 | €41,657 | €101,936 | +€60,280 | +144.7% |
| Operating profit (loss) | 9901 | €30,835 | €76,564 | +€45,729 | +148.3% |
| Financial income | 75/76B | €8,693 | €8,769 | +€75 | +0.9% |
| Recurring financial income | 75 | €8,693 | €8,769 | +€75 | +0.9% |
| Financial charges | 65/66B | €3,722 | €2,280 | -€1,442 | -38.7% |
| Recurring financial charges | 65 | €3,722 | €2,280 | -€1,442 | -38.7% |
| Profit (loss) for the period before taxes | 9903 | €35,806 | €83,053 | +€47,247 | +132.0% |
| Income taxes | 67/77 | €11,647 | €25,474 | +€13,827 | +118.7% |
| Profit (loss) for the period | 9904 | €24,159 | €57,579 | +€33,420 | +138.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,159 | €57,579 | +€33,420 | +138.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.