mosca: 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.
mosca
Largest movements
- Cash +€20,342
up €20,342 (+33.7%), from €60,438 to €80,779
mainly Net result for the year (+€70,791) and Tax, wage and social debts (+€12,400)
- Receivables within one year +€3,137
up €3,137 (+39.3%), from €7,990 to €11,127
of which Trade receivables: +€6,426
- Tangible fixed assets -€2,156
down €2,156 (-45.0%), from €4,796 to €2,640
of which Furniture and vehicles: -€1,846
- Tax, wage and social debts +€12,400
up €12,400 (+390.4%), from €3,176 to €15,577
- Other debts +€9,981
up €9,981 (+16.3%), from €61,091 to €71,071
- Short-term financial debts -€3,558
down €3,558 (-100.0%), from €3,558 to €0
- Accrued charges and deferred income +€3,398
up €3,398 (+679.6%), from €500 to €3,898
- Trade debts -€1,017
down €1,017 (-25.1%), from €4,052 to €3,034
- Gross operating margin +€28,197
up €28,197 (+43.1%), from €65,430 to €93,627
- Taxes +€5,913
up €5,913 (+44.1%), from €13,402 to €19,315
- Depreciation -€2,288
down €2,288 (-51.5%), from €4,444 to €2,156
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 | €73,376 | €94,580 | +€21,204 | +28.9% |
| Fixed assets | 21/28 | €4,796 | €2,640 | -€2,156 | -45.0% |
| Tangible fixed assets | 22/27 | €4,796 | €2,640 | -€2,156 | -45.0% |
| Plant, machinery and equipment | 23 | €1,110 | €799 | -€311 | -28.0% |
| Furniture and vehicles | 24 | €3,687 | €1,841 | -€1,846 | -50.1% |
| Current assets | 29/58 | €68,580 | €91,940 | +€23,360 | +34.1% |
| Amounts receivable within one year | 40/41 | €7,990 | €11,127 | +€3,137 | +39.3% |
| Trade receivables | 40 | €4,692 | €11,118 | +€6,426 | +136.9% |
| Other amounts receivable | 41 | €3,298 | €9 | -€3,289 | -99.7% |
| Cash at bank and in hand | 54/58 | €60,438 | €80,779 | +€20,342 | +33.7% |
| Deferred charges and accrued income | 490/1 | €152 | €34 | -€119 | -78.0% |
| Total equity and liabilities | 10/49 | €73,376 | €94,580 | +€21,204 | +28.9% |
| Equity | 10/15 | €1,000 | €1,000 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €72,376 | €93,580 | +€21,204 | +29.3% |
| Amounts payable within one year | 42/48 | €71,876 | €89,682 | +€17,806 | +24.8% |
| Financial debts | 43 | €3,558 | €0 | -€3,558 | -100.0% |
| Credit institutions | 430/8 | €3,558 | €0 | -€3,558 | -100.0% |
| Trade debts | 44 | €4,052 | €3,034 | -€1,017 | -25.1% |
| Suppliers | 440/4 | €4,052 | €3,034 | -€1,017 | -25.1% |
| Taxes, remuneration and social security | 45 | €3,176 | €15,577 | +€12,400 | +390.4% |
| Taxes | 450/3 | €3,176 | €15,577 | +€12,400 | +390.4% |
| Other amounts payable | 47/48 | €61,091 | €71,071 | +€9,981 | +16.3% |
| Accrued charges and deferred income | 492/3 | €500 | €3,898 | +€3,398 | +679.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,444 | €2,156 | -€2,288 | -51.5% |
| Other operating charges | 640/8 | €1,397 | €1,068 | -€329 | -23.6% |
| Gross operating margin | 9900 | €65,430 | €93,627 | +€28,197 | +43.1% |
| Operating profit (loss) | 9901 | €59,589 | €90,403 | +€30,814 | +51.7% |
| Financial income | 75/76B | €6 | €12 | +€6 | +99.2% |
| Recurring financial income | 75 | €6 | €12 | +€6 | +99.2% |
| Financial charges | 65/66B | €594 | €309 | -€286 | -48.1% |
| Recurring financial charges | 65 | €594 | €309 | -€286 | -48.1% |
| Profit (loss) for the period before taxes | 9903 | €59,001 | €90,106 | +€31,105 | +52.7% |
| Income taxes | 67/77 | €13,402 | €19,315 | +€5,913 | +44.1% |
| Profit (loss) for the period | 9904 | €45,599 | €70,791 | +€25,192 | +55.2% |
| Profit (loss) for the period to be appropriated | 9905 | €45,599 | €70,791 | +€25,192 | +55.2% |
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 9 October 2026 via checked.be.