MOSAIDEAL: 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.
MOSAIDEAL
Largest movements
- Tangible fixed assets -€30,217
down €30,217 (-11.7%), from €257,761 to €227,543
of which Furniture and vehicles: -€16,661
- Receivables within one year +€13,277
up €13,277 (+13.3%), from €99,999 to €113,276
of which Trade receivables: +€11,278
- Deferred charges and accrued income -€6,000
down €6,000 (-17.1%), from €35,117 to €29,117
- Debts after one year -€25,555
down €25,555 (-9.0%), from €283,514 to €257,959
- Current portion of long-term debt -€14,943
down €14,943 (-36.9%), from €40,499 to €25,555
- Other debts +€10,000
up €10,000 (+555.6%), from €1,800 to €11,800
- Gross operating margin -€15,955
down €15,955 (-24.0%), from €66,617 to €50,662
- Financial charges -€14,410
down €14,410 (-90.2%), from €15,971 to €1,561
- Staff costs -€4,517
down €4,517 (-18.4%), from €24,515 to €19,998
- Taxes +€1,000
up €1,000 (+45.5%), from €2,200 to €3,200
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 | €393,887 | €374,553 | -€19,334 | -4.9% |
| Fixed assets | 21/28 | €258,771 | €228,554 | -€30,217 | -11.7% |
| Tangible fixed assets | 22/27 | €257,761 | €227,543 | -€30,217 | -11.7% |
| Land and buildings | 22 | €241,099 | €227,543 | -€13,556 | -5.6% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €16,661 | €0 | -€16,661 | -100.0% |
| Financial fixed assets | 28 | €1,011 | €1,011 | = | 0.0% |
| Current assets | 29/58 | €135,116 | €145,999 | +€10,883 | +8.1% |
| Amounts receivable within one year | 40/41 | €99,999 | €113,276 | +€13,277 | +13.3% |
| Trade receivables | 40 | €45,108 | €56,387 | +€11,278 | +25.0% |
| Other amounts receivable | 41 | €54,891 | €56,889 | +€1,998 | +3.6% |
| Cash at bank and in hand | 54/58 | - | €3,607 | +€3,607 | |
| Deferred charges and accrued income | 490/1 | €35,117 | €29,117 | -€6,000 | -17.1% |
| Total equity and liabilities | 10/49 | €393,887 | €374,553 | -€19,334 | -4.9% |
| Equity | 10/15 | €38,408 | €41,798 | +€3,390 | +8.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,957 | €21,347 | +€3,390 | +18.9% |
| Amounts payable | 17/49 | €355,479 | €332,755 | -€22,724 | -6.4% |
| Amounts payable after more than one year | 17 | €283,514 | €257,959 | -€25,555 | -9.0% |
| Financial debts | 170/4 | €283,514 | €257,959 | -€25,555 | -9.0% |
| Amounts payable within one year | 42/48 | €71,341 | €73,786 | +€2,445 | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €40,499 | €25,555 | -€14,943 | -36.9% |
| Financial debts | 43 | €2,590 | €4,379 | +€1,789 | +69.1% |
| Credit institutions | 430/8 | €2,590 | €4,379 | +€1,789 | +69.1% |
| Trade debts | 44 | €17,064 | €20,381 | +€3,317 | +19.4% |
| Suppliers | 440/4 | €17,064 | €20,381 | +€3,317 | +19.4% |
| Taxes, remuneration and social security | 45 | €9,388 | €11,671 | +€2,283 | +24.3% |
| Taxes | 450/3 | €3,009 | €6,209 | +€3,200 | +106.3% |
| Remuneration and social security | 454/9 | €6,379 | €5,462 | -€917 | -14.4% |
| Other amounts payable | 47/48 | €1,800 | €11,800 | +€10,000 | +555.6% |
| Accrued charges and deferred income | 492/3 | €624 | €1,010 | +€386 | +61.9% |
| Remuneration, social security and pensions | 62 | €24,515 | €19,998 | -€4,517 | -18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,556 | €13,275 | -€281 | -2.1% |
| Other operating charges | 640/8 | €1,027 | €1,004 | -€23 | -2.2% |
| Gross operating margin | 9900 | €66,617 | €50,662 | -€15,955 | -24.0% |
| Operating profit (loss) | 9901 | €27,519 | €16,385 | -€11,134 | -40.5% |
| Financial income | 75/76B | €2,000 | €1,766 | -€234 | -11.7% |
| Recurring financial income | 75 | €2,000 | €1,766 | -€234 | -11.7% |
| Financial charges | 65/66B | €15,971 | €1,561 | -€14,410 | -90.2% |
| Recurring financial charges | 65 | €15,971 | €1,561 | -€14,410 | -90.2% |
| Profit (loss) for the period before taxes | 9903 | €13,548 | €16,590 | +€3,042 | +22.5% |
| Income taxes | 67/77 | €2,200 | €3,200 | +€1,000 | +45.5% |
| Profit (loss) for the period | 9904 | €11,348 | €13,390 | +€2,042 | +18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,348 | €13,390 | +€2,042 | +18.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.