MOSHI MOSHI: 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.
MOSHI MOSHI
Largest movements
- Cash +€59,735
up €59,735 (+50.9%), from €117,301 to €177,035
mainly Tax, wage and social debts (+€84,296) and Accrued charges and deferred income (+€84,239)
- Deferred charges and accrued income +€13,334
up €13,334 (+1,904%), from €700 to €14,034
- Receivables within one year +€7,979
up €7,979 (+1.9%), from €427,361 to €435,340
of which Other amounts receivable: +€13,798
- Tax, wage and social debts +€84,296
up €84,296 (+209%), from €40,399 to €124,695
of which Taxes: +€75,911
- Accrued charges and deferred income +€84,239
up €84,239 (+924,689%), from €9 to €84,248
- Trade debts -€66,727
down €66,727 (-27.1%), from €246,287 to €179,560
- Debts after one year -€25,925
down €25,925 (-95.8%), from €27,060 to €1,135
- Turnover -€2.0m
no longer reported in 2024 (was €2.0m)
- Purchases and services -€1.8m
no longer reported in 2024 (was €1.8m)
- Financial charges +€126,765
up €126,765 (+285%), from €44,410 to €171,175
of which Financial charges: +€126,765
- Taxes +€36,240
up €36,240 (+187%), from €19,415 to €55,655
- Gross operating margin +€35,572
up €35,572 (+16.9%), from €210,684 to €246,255
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €649,259 | €735,469 | +€86,210 | +13.3% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €22,183 | €27,347 | +€5,163 | +23.3% |
| Tangible fixed assets | 22/27 | €22,183 | €27,347 | +€5,163 | +23.3% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €1,651 | €1,252 | -€399 | -24.1% |
| Furniture and vehicles | 24 | €20,171 | €23,162 | +€2,992 | +14.8% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €362 | €52 | -€310 | -85.7% |
| Assets under construction and advance payments | 27 | - | €2,880 | +€2,880 | |
| Current assets | 29/58 | €627,075 | €708,123 | +€81,047 | +12.9% |
| Amounts receivable after more than one year | 29 | €81,713 | €81,713 | = | 0.0% |
| Other amounts receivable | 291 | €81,713 | €81,713 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €427,361 | €435,340 | +€7,979 | +1.9% |
| Trade receivables | 40 | €311,009 | €305,191 | -€5,819 | -1.9% |
| Other amounts receivable | 41 | €116,352 | €130,149 | +€13,798 | +11.9% |
| Cash at bank and in hand | 54/58 | €117,301 | €177,035 | +€59,735 | +50.9% |
| Deferred charges and accrued income | 490/1 | €700 | €14,034 | +€13,334 | +1,904% |
| Total equity and liabilities | 10/49 | €649,259 | €735,469 | +€86,210 | +13.3% |
| Equity | 10/15 | €310,041 | €319,842 | +€9,801 | +3.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €250,360 | €255,860 | +€5,500 | +2.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €123,500 | €129,000 | +€5,500 | +4.5% |
| Distributable reserves | 133 | €125,000 | €125,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,481 | €57,782 | +€4,301 | +8.0% |
| Amounts payable | 17/49 | €339,218 | €415,627 | +€76,409 | +22.5% |
| Amounts payable after more than one year | 17 | €27,060 | €1,135 | -€25,925 | -95.8% |
| Financial debts | 170/4 | €27,060 | €1,135 | -€25,925 | -95.8% |
| Amounts payable within one year | 42/48 | €312,149 | €330,244 | +€18,096 | +5.8% |
| Current portion of amounts payable after more than one year | 42 | €25,463 | €25,925 | +€463 | +1.8% |
| Trade debts | 44 | €246,287 | €179,560 | -€66,727 | -27.1% |
| Suppliers | 440/4 | €246,287 | €179,560 | -€66,727 | -27.1% |
| Taxes, remuneration and social security | 45 | €40,399 | €124,695 | +€84,296 | +209% |
| Taxes | 450/3 | €40,399 | €116,310 | +€75,911 | +188% |
| Remuneration and social security | 454/9 | €0 | €8,385 | +€8,385 | |
| Other amounts payable | 47/48 | €0 | €64 | +€64 | |
| Accrued charges and deferred income | 492/3 | €9 | €84,248 | +€84,239 | +924,689% |
| Turnover | 70 | €1,993,798 | - | -€2.0m | |
| Non-recurring operating income | 76A | €46,999 | - | -€46,999 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,830,114 | - | -€1.8m | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,676 | €8,417 | +€1,741 | +26.1% |
| Other operating charges | 640/8 | €683 | €1,386 | +€703 | +103% |
| Gross operating margin | 9900 | €210,684 | €246,255 | +€35,572 | +16.9% |
| Operating profit (loss) | 9901 | €203,324 | €236,453 | +€33,128 | +16.3% |
| Financial income | 75/76B | €1 | €178 | +€178 | +35,512% |
| Recurring financial income | 75 | €1 | €178 | +€178 | +35,512% |
| Financial charges | 65/66B | €44,410 | €171,175 | +€126,765 | +285% |
| Recurring financial charges | 65 | €44,410 | €171,175 | +€126,765 | +285% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €158,915 | €65,456 | -€93,459 | -58.8% |
| Income taxes | 67/77 | €19,415 | €55,655 | +€36,240 | +187% |
| Profit (loss) for the period | 9904 | €139,500 | €9,801 | -€129,699 | -93.0% |
| Transfer to tax-exempt reserves | 689 | €61,750 | €5,500 | -€56,250 | -91.1% |
| Profit (loss) for the period to be appropriated | 9905 | €77,750 | €4,301 | -€73,449 | -94.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.