MOSAIQUE: 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.
MOSAIQUE
Largest movements
- Receivables within one year +€252
up €252 (+1.8%), from €14,201 to €14,453
of which Other amounts receivable: +€194
- Tangible fixed assets -€173
down €173 (-63.4%), from €273 to €100
- Other debts +€11,291
up €11,291 (+288%), from €3,920 to €15,212
- Tax, wage and social debts -€6,583
down €6,583 (-44.4%), from €14,833 to €8,250
of which Remuneration and social security: -€10,500
- Short-term financial debts -€4,481
down €4,481 (-19.2%), from €23,381 to €18,900
- Current portion of long-term debt -€1,639
no longer reported in 2025 (was €1,639)
- Trade debts +€849
up €849 (+109%), from €775 to €1,624
- Gross operating margin +€16,428
up €16,428, from -€10,286 to €6,141
- Depreciation -€2,359
down €2,359 (-93.2%), from €2,532 to €173
- Financial income -€344
down €344 (-63.1%), from €545 to €201
- Financial charges +€135
up €135 (+2.9%), from €4,595 to €4,730
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 | €15,379 | €15,589 | +€210 | +1.4% |
| Formation expenses | 20 | - | €132 | +€132 | |
| Fixed assets | 21/28 | €273 | €100 | -€173 | -63.4% |
| Tangible fixed assets | 22/27 | €273 | €100 | -€173 | -63.4% |
| Furniture and vehicles | 24 | €273 | €100 | -€173 | -63.4% |
| Current assets | 29/58 | €15,106 | €15,358 | +€252 | +1.7% |
| Amounts receivable within one year | 40/41 | €14,201 | €14,453 | +€252 | +1.8% |
| Trade receivables | 40 | €14,201 | €14,259 | +€58 | +0.4% |
| Other amounts receivable | 41 | €0 | €194 | +€194 | |
| Current investments | 50/53 | €5 | €5 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €900 | €900 | = | 0.0% |
| Total equity and liabilities | 10/49 | €15,379 | €15,589 | +€210 | +1.4% |
| Equity | 10/15 | -€39,186 | -€38,413 | +€773 | +2.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,646 | -€58,873 | +€773 | +1.3% |
| Amounts payable | 17/49 | €54,565 | €54,002 | -€563 | -1.0% |
| Amounts payable within one year | 42/48 | €54,565 | €54,002 | -€563 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | €1,639 | - | -€1,639 | |
| Financial debts | 43 | €23,381 | €18,900 | -€4,481 | -19.2% |
| Credit institutions | 430/8 | €23,381 | €18,900 | -€4,481 | -19.2% |
| Trade debts | 44 | €775 | €1,624 | +€849 | +109% |
| Suppliers | 440/4 | €775 | €1,624 | +€849 | +109% |
| Advances received on contracts in progress | 46 | €10,017 | €10,017 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €14,833 | €8,250 | -€6,583 | -44.4% |
| Taxes | 450/3 | €4,333 | €8,250 | +€3,917 | +90.4% |
| Remuneration and social security | 454/9 | €10,500 | - | -€10,500 | |
| Other amounts payable | 47/48 | €3,920 | €15,212 | +€11,291 | +288% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,532 | €173 | -€2,359 | -93.2% |
| Other operating charges | 640/8 | €651 | €665 | +€15 | +2.3% |
| Gross operating margin | 9900 | -€10,286 | €6,141 | +€16,428 | |
| Operating profit (loss) | 9901 | -€13,469 | €5,303 | +€18,772 | |
| Financial income | 75/76B | €545 | €201 | -€344 | -63.1% |
| Recurring financial income | 75 | €545 | €201 | -€344 | -63.1% |
| Financial charges | 65/66B | €4,595 | €4,730 | +€135 | +2.9% |
| Recurring financial charges | 65 | €4,595 | €4,730 | +€135 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | -€17,519 | €773 | +€18,292 | |
| Income taxes | 67/77 | €3 | - | -€3 | |
| Profit (loss) for the period | 9904 | -€17,522 | €773 | +€18,295 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,522 | €773 | +€18,295 |
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 16 October 2026 via checked.be.