Mosanot.be: 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.
Mosanot.be
Largest movements
- Cash +€158,433
up €158,433 (+58.8%), from €269,232 to €427,665
mainly Net result for the year (+€205,114) and Other debts (+€116,317)
- Intangible fixed assets -€84,587
down €84,587 (-15.8%), from €535,822 to €451,235
- Other debts +€116,317
up €116,317 (+177%), from €65,543 to €181,860
- Debts after one year -€103,194
down €103,194 (-15.7%), from €656,660 to €553,466
- Tax, wage and social debts +€58,033
up €58,033 (+138%), from €41,984 to €100,017
of which Taxes: +€56,875
- Turnover +€186,191
up €186,191 (+29.5%), from €631,046 to €817,237
- Gross operating margin +€154,346
up €154,346 (+40.7%), from €379,295 to €533,641
- Taxes +€35,801
up €35,801 (+133%), from €26,888 to €62,689
- Purchases and services +€31,845
up €31,845 (+12.6%), from €251,751 to €283,596
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 | €1,184,439 | €1,256,727 | +€72,288 | +6.1% |
| Fixed assets | 21/28 | €901,643 | €804,675 | -€96,968 | -10.8% |
| Intangible fixed assets | 21 | €535,822 | €451,235 | -€84,587 | -15.8% |
| Tangible fixed assets | 22/27 | €365,821 | €353,440 | -€12,381 | -3.4% |
| Land and buildings | 22 | €360,931 | €345,829 | -€15,102 | -4.2% |
| Furniture and vehicles | 24 | €4,890 | €7,611 | +€2,721 | +55.6% |
| Current assets | 29/58 | €282,796 | €452,052 | +€169,256 | +59.9% |
| Amounts receivable within one year | 40/41 | €2,011 | €12,998 | +€10,987 | +546% |
| Trade receivables | 40 | €2,011 | €7,627 | +€5,616 | +279% |
| Other amounts receivable | 41 | - | €5,371 | +€5,371 | |
| Cash at bank and in hand | 54/58 | €269,232 | €427,665 | +€158,433 | +58.8% |
| Deferred charges and accrued income | 490/1 | €11,553 | €11,389 | -€164 | -1.4% |
| Total equity and liabilities | 10/49 | €1,184,439 | €1,256,727 | +€72,288 | +6.1% |
| Equity | 10/15 | €316,778 | €316,892 | +€114 | 0.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Capital | 10 | €25,000 | €25,000 | = | 0.0% |
| Issued capital | 100 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €179,483 | €179,483 | = | 0.0% |
| Distributable reserves | 133 | €179,483 | €179,483 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,295 | €112,409 | +€114 | +0.1% |
| Amounts payable | 17/49 | €867,661 | €939,835 | +€72,174 | +8.3% |
| Amounts payable after more than one year | 17 | €656,660 | €553,466 | -€103,194 | -15.7% |
| Financial debts | 170/4 | €656,660 | €553,466 | -€103,194 | -15.7% |
| Amounts payable within one year | 42/48 | €210,721 | €385,071 | +€174,350 | +82.7% |
| Current portion of amounts payable after more than one year | 42 | €103,194 | €103,194 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €41,984 | €100,017 | +€58,033 | +138% |
| Taxes | 450/3 | €24,881 | €81,756 | +€56,875 | +229% |
| Remuneration and social security | 454/9 | €17,103 | €18,261 | +€1,158 | +6.8% |
| Other amounts payable | 47/48 | €65,543 | €181,860 | +€116,317 | +177% |
| Accrued charges and deferred income | 492/3 | €280 | €1,298 | +€1,018 | +364% |
| Turnover | 70 | €631,046 | €817,237 | +€186,191 | +29.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €251,751 | €283,596 | +€31,845 | +12.6% |
| Remuneration, social security and pensions | 62 | €146,983 | €153,701 | +€6,718 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €105,241 | €104,013 | -€1,228 | -1.2% |
| Other operating charges | 640/8 | €3,596 | €4,069 | +€473 | +13.2% |
| Gross operating margin | 9900 | €379,295 | €533,641 | +€154,346 | +40.7% |
| Operating profit (loss) | 9901 | €123,475 | €271,858 | +€148,383 | +120% |
| Financial income | 75/76B | €4,540 | €5,991 | +€1,451 | +32.0% |
| Recurring financial income | 75 | €4,540 | €5,991 | +€1,451 | +32.0% |
| Financial charges | 65/66B | €11,849 | €10,046 | -€1,803 | -15.2% |
| Recurring financial charges | 65 | €11,849 | €10,046 | -€1,803 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €116,166 | €267,803 | +€151,637 | +131% |
| Income taxes | 67/77 | €26,888 | €62,689 | +€35,801 | +133% |
| Profit (loss) for the period | 9904 | €89,278 | €205,114 | +€115,836 | +130% |
| Profit (loss) for the period to be appropriated | 9905 | €89,278 | €205,114 | +€115,836 | +130% |
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 14 October 2026 via checked.be.