Mosaïq: 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.
Mosaïq
Largest movements
- Cash +€25,248
up €25,248 (+841.8%), from €3,000 to €28,248
mainly Other debts (+€20,038) and Tax, wage and social debts (+€5,108)
- Financial fixed assets +€2,600
new in 2025: €2,600
- Other debts +€20,038
new in 2025: €20,038
- Tax, wage and social debts +€5,108
new in 2025: €5,108
- Trade debts +€4,889
up €4,889 (+432.5%), from €1,130 to €6,019
- Profit (loss) carried forward -€1,887
down €1,887 (-166.8%), from -€1,131 to -€3,017
- Gross operating margin -€309
down €309 (-27.4%), from -€1,130 to -€1,440
- Other operating charges +€272
new in 2025: €272
- Taxes +€132
new in 2025: €132
- Financial charges +€42
up €42 (+8496.0%), from €1 to €43
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 | €3,000 | €31,148 | +€28,148 | +938.4% |
| Fixed assets | 21/28 | - | €2,600 | +€2,600 | |
| Financial fixed assets | 28 | - | €2,600 | +€2,600 | |
| Current assets | 29/58 | €3,000 | €28,548 | +€25,548 | +851.8% |
| Amounts receivable within one year | 40/41 | - | €300 | +€300 | |
| Trade receivables | 40 | - | €300 | +€300 | |
| Cash at bank and in hand | 54/58 | €3,000 | €28,248 | +€25,248 | +841.8% |
| Total equity and liabilities | 10/49 | €3,000 | €31,148 | +€28,148 | +938.4% |
| Equity | 10/15 | €1,869 | -€17 | -€1,887 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,131 | -€3,017 | -€1,887 | -166.8% |
| Amounts payable | 17/49 | €1,130 | €31,165 | +€30,035 | +2657.4% |
| Amounts payable within one year | 42/48 | €1,130 | €31,165 | +€30,035 | +2657.4% |
| Trade debts | 44 | €1,130 | €6,019 | +€4,889 | +432.5% |
| Suppliers | 440/4 | €1,130 | €6,019 | +€4,889 | +432.5% |
| Taxes, remuneration and social security | 45 | - | €5,108 | +€5,108 | |
| Taxes | 450/3 | - | €5,108 | +€5,108 | |
| Other amounts payable | 47/48 | - | €20,038 | +€20,038 | |
| Other operating charges | 640/8 | - | €272 | +€272 | |
| Gross operating margin | 9900 | -€1,130 | -€1,440 | -€309 | -27.4% |
| Operating profit (loss) | 9901 | -€1,130 | -€1,712 | -€581 | -51.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1 | €43 | +€42 | +8496.0% |
| Recurring financial charges | 65 | €1 | €43 | +€42 | +8496.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,131 | -€1,755 | -€624 | -55.2% |
| Income taxes | 67/77 | - | €132 | +€132 | |
| Profit (loss) for the period | 9904 | -€1,131 | -€1,887 | -€756 | -66.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,131 | -€1,887 | -€756 | -66.8% |
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 10 October 2026 via checked.be.