Mosane Diffusion: what changed
Two fiscal 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.
Mosane Diffusion
Largest movements
- Cash +€901,408
up €901,408 (+1050.2%), from €85,833 to €987,240
mainly Net result for the year (+€617,080) and Provisions (+€222,003)
- Tangible fixed assets -€54,549
down €54,549 (-75.8%), from €71,987 to €17,438
of which Land and buildings: -€71,987
- Stocks and contracts -€40,922
no longer reported in 2025 (was €40,922)
- Receivables within one year +€15,074
up €15,074 (+24.5%), from €61,523 to €76,598
of which Trade receivables: +€21,781
- Reserves +€566,010
up €566,010 (+289.9%), from €195,245 to €761,255
of which Tax-exempt reserves: +€666,010
- Provisions +€222,003
new in 2025: €222,003
- Profit (loss) carried forward +€15,070
up €15,070 (+685.1%), from €2,200 to €17,270
- Other debts +€11,200
up €11,200 (+80.0%), from €14,000 to €25,200
- Gross operating margin +€802,268
up €802,268 (+6331.4%), from €12,671 to €814,939
- Write-downs -€36,229
down €36,229 (-532.8%), from -€6,800 to -€43,029
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 | €285,311 | €1,108,690 | +€823,379 | +288.6% |
| Fixed assets | 21/28 | €71,987 | €17,438 | -€54,549 | -75.8% |
| Tangible fixed assets | 22/27 | €71,987 | €17,438 | -€54,549 | -75.8% |
| Land and buildings | 22 | €71,987 | - | -€71,987 | |
| Furniture and vehicles | 24 | - | €17,438 | +€17,438 | |
| Current assets | 29/58 | €213,325 | €1,091,252 | +€877,928 | +411.5% |
| Stocks and contracts in progress | 3 | €40,922 | - | -€40,922 | |
| Stocks | 30/36 | €40,922 | - | -€40,922 | |
| Amounts receivable within one year | 40/41 | €61,523 | €76,598 | +€15,074 | +24.5% |
| Trade receivables | 40 | €51,525 | €73,306 | +€21,781 | +42.3% |
| Other amounts receivable | 41 | €9,999 | €3,292 | -€6,706 | -67.1% |
| Current investments | 50/53 | €24,071 | €24,344 | +€273 | +1.1% |
| Cash at bank and in hand | 54/58 | €85,833 | €987,240 | +€901,408 | +1050.2% |
| Deferred charges and accrued income | 490/1 | €975 | €3,070 | +€2,095 | +214.8% |
| Total equity and liabilities | 10/49 | €285,311 | €1,108,690 | +€823,379 | +288.6% |
| Equity | 10/15 | €259,891 | €840,971 | +€581,080 | +223.6% |
| Contributions | 10/11 | €62,447 | €62,447 | = | 0.0% |
| Reserves | 13 | €195,245 | €761,255 | +€566,010 | +289.9% |
| Tax-exempt reserves | 132 | - | €666,010 | +€666,010 | |
| Distributable reserves | 133 | €195,245 | €95,245 | -€100,000 | -51.2% |
| Profit (loss) carried forward | 14 | €2,200 | €17,270 | +€15,070 | +685.1% |
| Provisions and deferred taxes | 16 | - | €222,003 | +€222,003 | |
| Deferred taxes | 168 | - | €222,003 | +€222,003 | |
| Amounts payable | 17/49 | €25,420 | €45,715 | +€20,295 | +79.8% |
| Amounts payable within one year | 42/48 | €25,420 | €45,715 | +€20,295 | +79.8% |
| Trade debts | 44 | €1,664 | €3,462 | +€1,798 | +108.1% |
| Suppliers | 440/4 | €1,664 | €3,462 | +€1,798 | +108.1% |
| Taxes, remuneration and social security | 45 | €9,757 | €17,054 | +€7,297 | +74.8% |
| Taxes | 450/3 | €9,757 | €17,054 | +€7,297 | +74.8% |
| Other amounts payable | 47/48 | €14,000 | €25,200 | +€11,200 | +80.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,030 | - | -€8,030 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€6,800 | -€43,029 | -€36,229 | -532.8% |
| Other operating charges | 640/8 | €19,344 | €19,447 | +€103 | +0.5% |
| Gross operating margin | 9900 | €12,671 | €814,939 | +€802,268 | +6331.4% |
| Operating profit (loss) | 9901 | -€7,903 | €838,520 | +€846,424 | |
| Financial income | 75/76B | €491 | €753 | +€262 | +53.4% |
| Recurring financial income | 75 | €491 | €753 | +€262 | +53.4% |
| Financial charges | 65/66B | €51 | €44 | -€7 | -14.0% |
| Recurring financial charges | 65 | €51 | €44 | -€7 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,463 | €839,229 | +€846,693 | |
| Transfer to deferred taxes | 680 | - | €222,003 | +€222,003 | |
| Income taxes | 67/77 | €138 | €146 | +€8 | +5.5% |
| Profit (loss) for the period | 9904 | -€7,602 | €617,080 | +€624,682 | |
| Transfer to tax-exempt reserves | 689 | - | €666,010 | +€666,010 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,602 | -€48,930 | -€41,328 | -543.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.