MOSCoop: 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.
MOSCoop
Largest movements
- Tangible fixed assets +€16,423
up €16,423 (+63.7%), from €25,763 to €42,185
- Cash +€9,087
up €9,087 (+121.0%), from €7,512 to €16,600
mainly Other debts (+€20,000) and Trade debts (+€19,653)
- Receivables within one year +€4,833
up €4,833 (+4602.8%), from €105 to €4,938
- Other debts +€20,000
up €20,000 (+100.0%), from €20,000 to €40,000
- Trade debts +€19,653
up €19,653 (+242.3%), from €8,111 to €27,765
- Profit (loss) carried forward -€9,311
down €9,311 (-138.3%), from -€6,731 to -€16,042
- Depreciation +€3,278
up €3,278 (+139.0%), from €2,358 to €5,636
- Gross operating margin +€733
up €733 (+18.8%), from -€3,892 to -€3,159
- Financial charges +€51
up €51 (+18.4%), from €275 to €325
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 | €33,380 | €63,723 | +€30,343 | +90.9% |
| Fixed assets | 21/28 | €25,763 | €42,185 | +€16,423 | +63.7% |
| Tangible fixed assets | 22/27 | €25,763 | €42,185 | +€16,423 | +63.7% |
| Plant, machinery and equipment | 23 | €25,763 | €42,185 | +€16,423 | +63.7% |
| Current assets | 29/58 | €7,617 | €21,538 | +€13,920 | +182.7% |
| Amounts receivable within one year | 40/41 | €105 | €4,938 | +€4,833 | +4602.8% |
| Other amounts receivable | 41 | €105 | €4,938 | +€4,833 | +4602.8% |
| Cash at bank and in hand | 54/58 | €7,512 | €16,600 | +€9,087 | +121.0% |
| Total equity and liabilities | 10/49 | €33,380 | €63,723 | +€30,343 | +90.9% |
| Equity | 10/15 | €5,269 | -€4,042 | -€9,311 | |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,731 | -€16,042 | -€9,311 | -138.3% |
| Amounts payable | 17/49 | €28,111 | €67,765 | +€39,653 | +141.1% |
| Amounts payable within one year | 42/48 | €28,111 | €67,765 | +€39,653 | +141.1% |
| Trade debts | 44 | €8,111 | €27,765 | +€19,653 | +242.3% |
| Suppliers | 440/4 | €8,111 | €27,765 | +€19,653 | +242.3% |
| Other amounts payable | 47/48 | €20,000 | €40,000 | +€20,000 | +100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,358 | €5,636 | +€3,278 | +139.0% |
| Other operating charges | 640/8 | €206 | €190 | -€16 | -7.8% |
| Gross operating margin | 9900 | -€3,892 | -€3,159 | +€733 | +18.8% |
| Operating profit (loss) | 9901 | -€6,457 | -€8,985 | -€2,529 | -39.2% |
| Financial charges | 65/66B | €275 | €325 | +€51 | +18.4% |
| Recurring financial charges | 65 | €275 | €325 | +€51 | +18.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,731 | -€9,311 | -€2,579 | -38.3% |
| Profit (loss) for the period | 9904 | -€6,731 | -€9,311 | -€2,579 | -38.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,731 | -€9,311 | -€2,579 | -38.3% |
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 30 September 2026 via checked.be.