Mosei: 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.
Mosei
Largest movements
- Stocks and contracts -€21,370
down €21,370 (-77.5%), from €27,566 to €6,195
- Cash +€20,978
up €20,978 (+48.5%), from €43,263 to €64,241
mainly Net result for the year (+€59,420) and Stocks and contracts (+€21,370)
- Tangible fixed assets -€3,036
down €3,036 (-8.2%), from €37,041 to €34,005
of which Land and buildings: -€2,010
- Receivables within one year +€2,758
up €2,758 (+18.6%), from €14,845 to €17,604
of which Trade receivables: +€16,936
- Tax, wage and social debts +€6,478
up €6,478 (+47.8%), from €13,552 to €20,031
of which Taxes: +€8,238
- Trade debts -€6,382
down €6,382 (-77.3%), from €8,251 to €1,869
- Gross operating margin +€35,468
up €35,468 (+54.4%), from €65,141 to €100,609
- Taxes +€17,407
up €17,407 (+85.0%), from €20,476 to €37,883
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 | €122,715 | €122,525 | -€190 | -0.2% |
| Fixed assets | 21/28 | €37,041 | €34,005 | -€3,036 | -8.2% |
| Tangible fixed assets | 22/27 | €37,041 | €34,005 | -€3,036 | -8.2% |
| Land and buildings | 22 | €33,897 | €31,887 | -€2,010 | -5.9% |
| Plant, machinery and equipment | 23 | €1,708 | €1,091 | -€617 | -36.1% |
| Furniture and vehicles | 24 | €1,436 | €1,027 | -€409 | -28.5% |
| Current assets | 29/58 | €85,674 | €88,520 | +€2,846 | +3.3% |
| Stocks and contracts in progress | 3 | €27,566 | €6,195 | -€21,370 | -77.5% |
| Contracts in progress | 37 | €27,566 | €6,195 | -€21,370 | -77.5% |
| Amounts receivable within one year | 40/41 | €14,845 | €17,604 | +€2,758 | +18.6% |
| Trade receivables | 40 | - | €16,936 | +€16,936 | |
| Other amounts receivable | 41 | €14,845 | €668 | -€14,178 | -95.5% |
| Cash at bank and in hand | 54/58 | €43,263 | €64,241 | +€20,978 | +48.5% |
| Deferred charges and accrued income | 490/1 | - | €480 | +€480 | |
| Total equity and liabilities | 10/49 | €122,715 | €122,525 | -€190 | -0.2% |
| Equity | 10/15 | €65,194 | €65,614 | +€420 | +0.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €52,000 | €52,000 | = | 0.0% |
| Distributable reserves | 133 | €52,000 | €52,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,194 | €12,614 | +€420 | +3.4% |
| Amounts payable | 17/49 | €57,521 | €56,911 | -€610 | -1.1% |
| Amounts payable within one year | 42/48 | €57,521 | €56,911 | -€610 | -1.1% |
| Financial debts | 43 | €17 | €87 | +€70 | +398% |
| Credit institutions | 430/8 | €17 | €87 | +€70 | +398% |
| Trade debts | 44 | €8,251 | €1,869 | -€6,382 | -77.3% |
| Suppliers | 440/4 | €8,251 | €1,869 | -€6,382 | -77.3% |
| Taxes, remuneration and social security | 45 | €13,552 | €20,031 | +€6,478 | +47.8% |
| Taxes | 450/3 | €11,792 | €20,031 | +€8,238 | +69.9% |
| Remuneration and social security | 454/9 | €1,760 | - | -€1,760 | |
| Other amounts payable | 47/48 | €35,700 | €34,924 | -€776 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,280 | €3,036 | +€756 | +33.2% |
| Other operating charges | 640/8 | €220 | €53 | -€167 | -75.9% |
| Gross operating margin | 9900 | €65,141 | €100,609 | +€35,468 | +54.4% |
| Operating profit (loss) | 9901 | €62,641 | €97,520 | +€34,879 | +55.7% |
| Financial income | 75/76B | €888 | €0 | -€888 | -100.0% |
| Recurring financial income | 75 | €888 | €0 | -€888 | -100.0% |
| Financial charges | 65/66B | €495 | €218 | -€278 | -56.1% |
| Recurring financial charges | 65 | €495 | €218 | -€278 | -56.1% |
| Profit (loss) for the period before taxes | 9903 | €63,034 | €97,303 | +€34,269 | +54.4% |
| Income taxes | 67/77 | €20,476 | €37,883 | +€17,407 | +85.0% |
| Profit (loss) for the period | 9904 | €42,559 | €59,420 | +€16,861 | +39.6% |
| Profit (loss) for the period to be appropriated | 9905 | €42,559 | €59,420 | +€16,861 | +39.6% |
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 13 October 2026 via checked.be.