Moscos: 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.
Moscos
Largest movements
- Cash +€20,534
up €20,534 (+1975.1%), from €1,040 to €21,573
mainly Other debts (+€32,414) and Net result for the year (+€16,283)
- Receivables within one year -€14,876
down €14,876 (-21.0%), from €70,892 to €56,016
of which Other amounts receivable: -€33,534
- Tangible fixed assets -€2,483
down €2,483 (-47.2%), from €5,258 to €2,775
- Reserves -€33,717
down €33,717 (-54.3%), from €62,053 to €28,336
- Other debts +€32,414
new in 2025: €32,414
- Tax, wage and social debts +€3,059
up €3,059 (+291.7%), from €1,049 to €4,108
- Trade debts +€1,390
up €1,390 (+21.8%), from €6,381 to €7,771
- Gross operating margin +€37,545
up €37,545, from -€11,926 to €25,619
- Financial income -€12,673
down €12,673 (-99.5%), from €12,742 to €70
- Taxes +€5,162
up €5,162 (+3127.4%), from €165 to €5,327
- Depreciation -€1,303
down €1,303 (-34.4%), from €3,787 to €2,483
- Financial charges -€1,283
down €1,283 (-60.2%), from €2,132 to €849
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 | €79,483 | €82,630 | +€3,147 | +4.0% |
| Fixed assets | 21/28 | €5,408 | €2,925 | -€2,483 | -45.9% |
| Tangible fixed assets | 22/27 | €5,258 | €2,775 | -€2,483 | -47.2% |
| Furniture and vehicles | 24 | €5,258 | €2,775 | -€2,483 | -47.2% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €74,075 | €79,706 | +€5,630 | +7.6% |
| Amounts receivable within one year | 40/41 | €70,892 | €56,016 | -€14,876 | -21.0% |
| Trade receivables | 40 | €5,350 | €24,008 | +€18,658 | +348.7% |
| Other amounts receivable | 41 | €65,542 | €32,008 | -€33,534 | -51.2% |
| Cash at bank and in hand | 54/58 | €1,040 | €21,573 | +€20,534 | +1975.1% |
| Deferred charges and accrued income | 490/1 | €2,144 | €2,117 | -€27 | -1.3% |
| Total equity and liabilities | 10/49 | €79,483 | €82,630 | +€3,147 | +4.0% |
| Equity | 10/15 | €72,053 | €38,336 | -€33,717 | -46.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €62,053 | €28,336 | -€33,717 | -54.3% |
| Distributable reserves | 133 | €62,053 | €28,336 | -€33,717 | -54.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €7,430 | €44,294 | +€36,864 | +496.2% |
| Amounts payable within one year | 42/48 | €7,430 | €44,294 | +€36,864 | +496.2% |
| Trade debts | 44 | €6,381 | €7,771 | +€1,390 | +21.8% |
| Suppliers | 440/4 | €6,381 | €7,771 | +€1,390 | +21.8% |
| Taxes, remuneration and social security | 45 | €1,049 | €4,108 | +€3,059 | +291.7% |
| Taxes | 450/3 | €1,049 | €4,108 | +€3,059 | +291.7% |
| Other amounts payable | 47/48 | - | €32,414 | +€32,414 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,787 | €2,483 | -€1,303 | -34.4% |
| Other operating charges | 640/8 | €400 | €746 | +€346 | +86.5% |
| Gross operating margin | 9900 | -€11,926 | €25,619 | +€37,545 | |
| Operating profit (loss) | 9901 | -€16,112 | €22,390 | +€38,502 | |
| Financial income | 75/76B | €12,742 | €70 | -€12,673 | -99.5% |
| Recurring financial income | 75 | €12,742 | €70 | -€12,673 | -99.5% |
| Financial charges | 65/66B | €2,132 | €849 | -€1,283 | -60.2% |
| Recurring financial charges | 65 | €2,132 | €849 | -€1,283 | -60.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,502 | €21,610 | +€27,113 | |
| Income taxes | 67/77 | €165 | €5,327 | +€5,162 | +3127.4% |
| Profit (loss) for the period | 9904 | -€5,667 | €16,283 | +€21,951 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,667 | €16,283 | +€21,951 |
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 8 October 2026 via checked.be.