MOSCATO SURGERY: 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.
MOSCATO SURGERY
Largest movements
- Cash +€15,675
up €15,675 (+14.3%), from €109,766 to €125,441
mainly Other debts (+€81,266) and Tax, wage and social debts (+€17,799)
- Receivables within one year -€13,988
down €13,988 (-35.1%), from €39,905 to €25,917
of which Other amounts receivable: -€14,520
- Tangible fixed assets -€13,986
down €13,986 (-26.2%), from €53,452 to €39,466
of which Furniture and vehicles: -€13,477
- Reserves -€89,600
down €89,600 (-46.3%), from €193,600 to €104,000
- Other debts +€81,266
up €81,266 (+8,327%), from €976 to €82,242
- Tax, wage and social debts +€17,799
up €17,799 (+324%), from €5,495 to €23,294
- Profit (loss) carried forward -€12,857
down €12,857 (-50.6%), from -€25,421 to -€38,278
- Debts after one year -€7,660
down €7,660 (-48.9%), from €15,672 to €8,011
- Gross operating margin +€57,776
up €57,776, from -€40,268 to €17,508
- Taxes +€8,158
up €8,158 (+143%), from €5,701 to €13,859
- Other operating charges -€5,034
down €5,034 (-83.7%), from €6,016 to €981
- Depreciation -€796
down €796 (-5.4%), from €14,782 to €13,986
- Financial income -€610
down €610 (-38.2%), from €1,597 to €988
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 | €215,845 | €202,191 | -€13,654 | -6.3% |
| Fixed assets | 21/28 | €53,502 | €39,516 | -€13,986 | -26.1% |
| Tangible fixed assets | 22/27 | €53,452 | €39,466 | -€13,986 | -26.2% |
| Plant, machinery and equipment | 23 | €510 | - | -€510 | |
| Furniture and vehicles | 24 | €52,943 | €39,466 | -€13,477 | -25.5% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €162,343 | €162,675 | +€332 | +0.2% |
| Amounts receivable within one year | 40/41 | €39,905 | €25,917 | -€13,988 | -35.1% |
| Trade receivables | 40 | - | €531 | +€531 | |
| Other amounts receivable | 41 | €39,905 | €25,386 | -€14,520 | -36.4% |
| Cash at bank and in hand | 54/58 | €109,766 | €125,441 | +€15,675 | +14.3% |
| Deferred charges and accrued income | 490/1 | €12,672 | €11,317 | -€1,354 | -10.7% |
| Total equity and liabilities | 10/49 | €215,845 | €202,191 | -€13,654 | -6.3% |
| Equity | 10/15 | €182,439 | €79,982 | -€102,457 | -56.2% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €193,600 | €104,000 | -€89,600 | -46.3% |
| Non-distributable reserves | 130/1 | €193,600 | €104,000 | -€89,600 | -46.3% |
| Other | 1319 | €193,600 | €104,000 | -€89,600 | -46.3% |
| Profit (loss) carried forward | 14 | -€25,421 | -€38,278 | -€12,857 | -50.6% |
| Amounts payable | 17/49 | €33,406 | €122,209 | +€88,803 | +266% |
| Amounts payable after more than one year | 17 | €15,672 | €8,011 | -€7,660 | -48.9% |
| Financial debts | 170/4 | €15,672 | €8,011 | -€7,660 | -48.9% |
| Amounts payable within one year | 42/48 | €17,734 | €114,197 | +€96,463 | +544% |
| Current portion of amounts payable after more than one year | 42 | €7,325 | €7,660 | +€336 | +4.6% |
| Trade debts | 44 | €3,939 | €1,001 | -€2,937 | -74.6% |
| Suppliers | 440/4 | €3,939 | €1,001 | -€2,937 | -74.6% |
| Taxes, remuneration and social security | 45 | €5,495 | €23,294 | +€17,799 | +324% |
| Taxes | 450/3 | €5,495 | €23,294 | +€17,799 | +324% |
| Other amounts payable | 47/48 | €976 | €82,242 | +€81,266 | +8,327% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,782 | €13,986 | -€796 | -5.4% |
| Other operating charges | 640/8 | €6,016 | €981 | -€5,034 | -83.7% |
| Non-recurring operating charges | 66A | €672 | €289 | -€383 | -57.0% |
| Gross operating margin | 9900 | -€40,268 | €17,508 | +€57,776 | |
| Operating profit (loss) | 9901 | -€61,739 | €2,251 | +€63,990 | |
| Financial income | 75/76B | €1,597 | €988 | -€610 | -38.2% |
| Recurring financial income | 75 | €1,597 | €988 | -€610 | -38.2% |
| Financial charges | 65/66B | €2,170 | €2,237 | +€67 | +3.1% |
| Recurring financial charges | 65 | €2,170 | €2,237 | +€67 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | -€62,312 | €1,002 | +€63,313 | |
| Income taxes | 67/77 | €5,701 | €13,859 | +€8,158 | +143% |
| Profit (loss) for the period | 9904 | -€68,013 | -€12,857 | +€55,155 | +81.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€68,013 | -€12,857 | +€55,155 | +81.1% |
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.