MOSBEER: 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.
MOSBEER
Largest movements
- Cash +€94,256
up €94,256 (+96.6%), from €97,603 to €191,858
mainly Other debts (+€149,700) and Net result for the year (+€91,363)
- Current investments -€58,516
down €58,516 (-73.6%), from €79,472 to €20,956
- Tangible fixed assets -€14,108
down €14,108 (-33.4%), from €42,254 to €28,146
- Receivables within one year +€2,670
up €2,670 (+28.4%), from €9,417 to €12,087
of which Other amounts receivable: +€2,148
- Other debts +€149,700
up €149,700 (+311.2%), from €48,098 to €197,798
- Reserves -€128,637
down €128,637 (-75.3%), from €170,936 to €42,298
- Financial income -€10,699
down €10,699 (-79.4%), from €13,472 to €2,773
- Gross operating margin -€2,334
down €2,334 (-1.8%), from €128,931 to €126,597
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 | €230,337 | €254,620 | +€24,283 | +10.5% |
| Fixed assets | 21/28 | €42,254 | €28,146 | -€14,108 | -33.4% |
| Tangible fixed assets | 22/27 | €42,254 | €28,146 | -€14,108 | -33.4% |
| Furniture and vehicles | 24 | €42,254 | €28,146 | -€14,108 | -33.4% |
| Current assets | 29/58 | €188,083 | €226,474 | +€38,390 | +20.4% |
| Amounts receivable within one year | 40/41 | €9,417 | €12,087 | +€2,670 | +28.4% |
| Trade receivables | 40 | €417 | €939 | +€522 | +125.1% |
| Other amounts receivable | 41 | €9,000 | €11,148 | +€2,148 | +23.9% |
| Current investments | 50/53 | €79,472 | €20,956 | -€58,516 | -73.6% |
| Cash at bank and in hand | 54/58 | €97,603 | €191,858 | +€94,256 | +96.6% |
| Deferred charges and accrued income | 490/1 | €1,592 | €1,572 | -€20 | -1.2% |
| Total equity and liabilities | 10/49 | €230,337 | €254,620 | +€24,283 | +10.5% |
| Equity | 10/15 | €171,936 | €43,298 | -€128,637 | -74.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €170,936 | €42,298 | -€128,637 | -75.3% |
| Distributable reserves | 133 | €170,936 | €42,298 | -€128,637 | -75.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €58,401 | €211,321 | +€152,920 | +261.8% |
| Amounts payable within one year | 42/48 | €58,401 | €210,899 | +€152,498 | +261.1% |
| Trade debts | 44 | €430 | €1,123 | +€693 | +161.3% |
| Suppliers | 440/4 | €430 | €1,123 | +€693 | +161.3% |
| Taxes, remuneration and social security | 45 | €9,874 | €11,979 | +€2,105 | +21.3% |
| Taxes | 450/3 | €9,874 | €11,979 | +€2,105 | +21.3% |
| Other amounts payable | 47/48 | €48,098 | €197,798 | +€149,700 | +311.2% |
| Accrued charges and deferred income | 492/3 | - | €422 | +€422 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,108 | €14,108 | -€0 | 0.0% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €128,931 | €126,597 | -€2,334 | -1.8% |
| Operating profit (loss) | 9901 | €114,295 | €111,945 | -€2,350 | -2.1% |
| Financial income | 75/76B | €13,472 | €2,773 | -€10,699 | -79.4% |
| Recurring financial income | 75 | €13,472 | €2,773 | -€10,699 | -79.4% |
| Financial charges | 65/66B | €59 | €218 | +€159 | +272.3% |
| Recurring financial charges | 65 | €59 | €218 | +€159 | +272.3% |
| Profit (loss) for the period before taxes | 9903 | €127,708 | €114,501 | -€13,208 | -10.3% |
| Income taxes | 67/77 | €23,915 | €23,138 | -€777 | -3.2% |
| Profit (loss) for the period | 9904 | €103,794 | €91,363 | -€12,431 | -12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €103,794 | €91,363 | -€12,431 | -12.0% |
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 6 October 2026 via checked.be.