Moshie: 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.
Moshie
Largest movements
- Cash +€11,059
up €11,059 (+112%), from €9,869 to €20,928
mainly Net result for the year (+€15,393) and Tax, wage and social debts (+€4,594)
- Current investments +€6,004
up €6,004 (+60.0%), from €10,000 to €16,004
- Tangible fixed assets +€5,460
up €5,460 (+248%), from €2,201 to €7,662
of which Furniture and vehicles: +€4,527
- Deferred charges and accrued income -€2,474
down €2,474 (-42.5%), from €5,817 to €3,343
- Receivables within one year -€1,332
down €1,332 (-11.8%), from €11,314 to €9,983
of which Trade receivables: -€1,331
- Reserves +€14,560
up €14,560 (+80.0%), from €18,190 to €32,750
- Tax, wage and social debts +€4,594
up €4,594 (+46.5%), from €9,882 to €14,476
- Trade debts -€871
down €871 (-30.5%), from €2,857 to €1,986
- Gross operating margin -€2,240
down €2,240 (-9.0%), from €24,789 to €22,548
- Depreciation +€1,411
up €1,411 (+1,429%), from €99 to €1,510
- Taxes -€616
down €616 (-11.9%), from €5,185 to €4,569
- Financial charges +€500
up €500 (+110%), from €456 to €956
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 | €39,202 | €57,920 | +€18,718 | +47.7% |
| Fixed assets | 21/28 | €2,201 | €7,662 | +€5,460 | +248% |
| Tangible fixed assets | 22/27 | €2,201 | €7,662 | +€5,460 | +248% |
| Plant, machinery and equipment | 23 | - | €933 | +€933 | |
| Furniture and vehicles | 24 | €2,201 | €6,728 | +€4,527 | +206% |
| Current assets | 29/58 | €37,000 | €50,258 | +€13,258 | +35.8% |
| Amounts receivable within one year | 40/41 | €11,314 | €9,983 | -€1,332 | -11.8% |
| Trade receivables | 40 | €11,314 | €9,983 | -€1,331 | -11.8% |
| Other amounts receivable | 41 | €1 | - | -€1 | |
| Current investments | 50/53 | €10,000 | €16,004 | +€6,004 | +60.0% |
| Cash at bank and in hand | 54/58 | €9,869 | €20,928 | +€11,059 | +112% |
| Deferred charges and accrued income | 490/1 | €5,817 | €3,343 | -€2,474 | -42.5% |
| Total equity and liabilities | 10/49 | €39,202 | €57,920 | +€18,718 | +47.7% |
| Equity | 10/15 | €21,190 | €35,750 | +€14,560 | +68.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €18,190 | €32,750 | +€14,560 | +80.0% |
| Distributable reserves | 133 | €18,190 | €32,750 | +€14,560 | +80.0% |
| Amounts payable | 17/49 | €18,012 | €22,170 | +€4,158 | +23.1% |
| Amounts payable within one year | 42/48 | €18,012 | €21,853 | +€3,841 | +21.3% |
| Financial debts | 43 | €10 | €10 | = | 0.0% |
| Credit institutions | 430/8 | €10 | €10 | = | 0.0% |
| Trade debts | 44 | €2,857 | €1,986 | -€871 | -30.5% |
| Suppliers | 440/4 | €2,857 | €1,986 | -€871 | -30.5% |
| Taxes, remuneration and social security | 45 | €9,882 | €14,476 | +€4,594 | +46.5% |
| Taxes | 450/3 | €9,882 | €14,476 | +€4,594 | +46.5% |
| Other amounts payable | 47/48 | €5,263 | €5,381 | +€118 | +2.2% |
| Accrued charges and deferred income | 492/3 | - | €317 | +€317 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €99 | €1,510 | +€1,411 | +1,429% |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €24,789 | €22,548 | -€2,240 | -9.0% |
| Operating profit (loss) | 9901 | €24,690 | €20,919 | -€3,771 | -15.3% |
| Financial charges | 65/66B | €456 | €956 | +€500 | +110% |
| Recurring financial charges | 65 | €456 | €956 | +€500 | +110% |
| Profit (loss) for the period before taxes | 9903 | €24,234 | €19,963 | -€4,272 | -17.6% |
| Income taxes | 67/77 | €5,185 | €4,569 | -€616 | -11.9% |
| Profit (loss) for the period | 9904 | €19,049 | €15,393 | -€3,655 | -19.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,049 | €15,393 | -€3,655 | -19.2% |
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 23 October 2026 via checked.be.