MOSAN: 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.
MOSAN
Largest movements
- Tangible fixed assets -€134,415
down €134,415 (-6.3%), from €2.1m to €2.0m
of which Land and buildings: -€134,269
- Debts after one year -€141,708
down €141,708 (-8.1%), from €1.8m to €1.6m
- Profit (loss) carried forward +€21,697
up €21,697 (+40.7%), from €53,268 to €74,965
- Gross operating margin +€18,724
up €18,724 (+10.2%), from €182,676 to €201,400
- Other operating charges -€2,226
down €2,226 (-39.3%), from €5,660 to €3,434
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 | €2,141,401 | €2,007,659 | -€133,742 | -6.2% |
| Fixed assets | 21/28 | €2,141,183 | €2,006,768 | -€134,415 | -6.3% |
| Tangible fixed assets | 22/27 | €2,141,183 | €2,006,768 | -€134,415 | -6.3% |
| Land and buildings | 22 | €2,141,037 | €2,006,768 | -€134,269 | -6.3% |
| Furniture and vehicles | 24 | €146 | - | -€146 | |
| Current assets | 29/58 | €218 | €891 | +€673 | +308% |
| Cash at bank and in hand | 54/58 | €218 | €408 | +€190 | +86.9% |
| Deferred charges and accrued income | 490/1 | - | €483 | +€483 | |
| Total equity and liabilities | 10/49 | €2,141,401 | €2,007,659 | -€133,742 | -6.2% |
| Equity | 10/15 | €81,868 | €103,565 | +€21,697 | +26.5% |
| Contributions | 10/11 | €26,000 | €26,000 | = | 0.0% |
| Reserves | 13 | €2,600 | €2,600 | = | 0.0% |
| Distributable reserves | 133 | €2,600 | €2,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,268 | €74,965 | +€21,697 | +40.7% |
| Amounts payable | 17/49 | €2,059,533 | €1,904,094 | -€155,439 | -7.5% |
| Amounts payable after more than one year | 17 | €1,753,640 | €1,611,932 | -€141,708 | -8.1% |
| Financial debts | 170/4 | €1,753,640 | €1,611,932 | -€141,708 | -8.1% |
| Amounts payable within one year | 42/48 | €302,193 | €292,119 | -€10,074 | -3.3% |
| Current portion of amounts payable after more than one year | 42 | €133,792 | €139,462 | +€5,670 | +4.2% |
| Trade debts | 44 | €118 | €603 | +€485 | +411% |
| Suppliers | 440/4 | €118 | €603 | +€485 | +411% |
| Taxes, remuneration and social security | 45 | €800 | €800 | = | 0.0% |
| Taxes | 450/3 | €800 | €800 | = | 0.0% |
| Other amounts payable | 47/48 | €167,484 | €151,254 | -€16,229 | -9.7% |
| Accrued charges and deferred income | 492/3 | €3,700 | €43 | -€3,657 | -98.8% |
| Non-recurring operating income | 76A | €1,542 | - | -€1,542 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €134,559 | €134,415 | -€144 | -0.1% |
| Other operating charges | 640/8 | €5,660 | €3,434 | -€2,226 | -39.3% |
| Gross operating margin | 9900 | €182,676 | €201,400 | +€18,724 | +10.2% |
| Operating profit (loss) | 9901 | €42,457 | €63,550 | +€21,094 | +49.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €42,631 | €40,802 | -€1,829 | -4.3% |
| Recurring financial charges | 65 | €42,631 | €40,802 | -€1,829 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | -€174 | €22,749 | +€22,923 | |
| Income taxes | 67/77 | €1,214 | €1,052 | -€162 | -13.3% |
| Profit (loss) for the period | 9904 | -€1,388 | €21,697 | +€23,085 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,388 | €21,697 | +€23,085 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.