MOSAN MOTOR: 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 MOTOR
Largest movements
- Receivables within one year -€29,132
down €29,132 (-12.5%), from €233,365 to €204,233
of which Other amounts receivable: -€29,624
- Other debts -€34,503
down €34,503 (-5.3%), from €656,162 to €621,659
- Trade debts +€2,743
up €2,743 (+4.6%), from €59,639 to €62,382
- Gross operating margin -€2,269
down €2,269 (-44.5%), from €5,094 to €2,825
- Other operating charges +€1,669
new in 2024: €1,669
- Financial charges -€97
down €97 (-20.6%), from €472 to €375
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €252,029 | €220,355 | -€31,674 | -12.6% |
| Fixed assets | 21/28 | €7,600 | €5,405 | -€2,195 | -28.9% |
| Intangible fixed assets | 21 | €2,781 | €2,086 | -€695 | -25.0% |
| Financial fixed assets | 28 | €4,819 | €3,319 | -€1,500 | -31.1% |
| Current assets | 29/58 | €244,429 | €214,950 | -€29,478 | -12.1% |
| Stocks and contracts in progress | 3 | €10,100 | €10,100 | = | 0.0% |
| Stocks | 30/36 | €10,100 | €10,100 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €233,365 | €204,233 | -€29,132 | -12.5% |
| Trade receivables | 40 | €8,077 | €8,569 | +€492 | +6.1% |
| Other amounts receivable | 41 | €225,288 | €195,664 | -€29,624 | -13.1% |
| Cash at bank and in hand | 54/58 | €964 | €617 | -€347 | -36.0% |
| Total equity and liabilities | 10/49 | €252,029 | €220,355 | -€31,674 | -12.6% |
| Equity | 10/15 | -€523,694 | -€523,608 | +€86 | 0.0% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €328,153 | €328,153 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,106 | - | -€14,106 | |
| Distributable reserves | 133 | €306,611 | €320,717 | +€14,106 | +4.6% |
| Profit (loss) carried forward | 14 | -€926,216 | -€926,130 | +€86 | 0.0% |
| Provisions and deferred taxes | 16 | €59,922 | €59,922 | = | 0.0% |
| Deferred taxes | 168 | €59,922 | €59,922 | = | 0.0% |
| Amounts payable | 17/49 | €715,801 | €684,041 | -€31,760 | -4.4% |
| Amounts payable within one year | 42/48 | €715,801 | €684,041 | -€31,760 | -4.4% |
| Trade debts | 44 | €59,639 | €62,382 | +€2,743 | +4.6% |
| Suppliers | 440/4 | €59,639 | €62,382 | +€2,743 | +4.6% |
| Other amounts payable | 47/48 | €656,162 | €621,659 | -€34,503 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €695 | €695 | +€0 | 0.0% |
| Other operating charges | 640/8 | - | €1,669 | +€1,669 | |
| Gross operating margin | 9900 | €5,094 | €2,825 | -€2,269 | -44.5% |
| Operating profit (loss) | 9901 | €4,399 | €461 | -€3,938 | -89.5% |
| Financial charges | 65/66B | €472 | €375 | -€97 | -20.6% |
| Recurring financial charges | 65 | €472 | €375 | -€97 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €3,927 | €86 | -€3,841 | -97.8% |
| Profit (loss) for the period | 9904 | €3,927 | €86 | -€3,841 | -97.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,927 | €86 | -€3,841 | -97.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.