MOSHPIT: 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.
MOSHPIT
Largest movements
- Cash -€2,652
down €2,652 (-67.2%), from €3,946 to €1,295
mainly Net result for the year (-€2,216) and Trade debts (-€833)
- Deferred charges and accrued income -€733
down €733 (-97.1%), from €755 to €22
- Receivables within one year +€140
up €140 (+36.6%), from €381 to €521
of which Other amounts receivable: +€118
- Profit (loss) carried forward -€2,216
down €2,216 (-53.6%), from -€4,132 to -€6,348
- Trade debts -€833
down €833 (-21.1%), from €3,943 to €3,110
- Tax, wage and social debts -€197
no longer reported in 2025 (was €197)
- Gross operating margin +€4,012
up €4,012 (+70.7%), from -€5,675 to -€1,663
- Write-downs +€245
new in 2025: €245
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 | €5,083 | €1,837 | -€3,245 | -63.9% |
| Current assets | 29/58 | €5,083 | €1,837 | -€3,245 | -63.9% |
| Amounts receivable within one year | 40/41 | €381 | €521 | +€140 | +36.6% |
| Trade receivables | 40 | €381 | €402 | +€21 | +5.6% |
| Other amounts receivable | 41 | - | €118 | +€118 | |
| Cash at bank and in hand | 54/58 | €3,946 | €1,295 | -€2,652 | -67.2% |
| Deferred charges and accrued income | 490/1 | €755 | €22 | -€733 | -97.1% |
| Total equity and liabilities | 10/49 | €5,083 | €1,837 | -€3,245 | -63.9% |
| Equity | 10/15 | €868 | -€1,348 | -€2,216 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,132 | -€6,348 | -€2,216 | -53.6% |
| Amounts payable | 17/49 | €4,215 | €3,185 | -€1,030 | -24.4% |
| Amounts payable within one year | 42/48 | €4,215 | €3,185 | -€1,030 | -24.4% |
| Trade debts | 44 | €3,943 | €3,110 | -€833 | -21.1% |
| Suppliers | 440/4 | €3,943 | €3,110 | -€833 | -21.1% |
| Taxes, remuneration and social security | 45 | €197 | - | -€197 | |
| Taxes | 450/3 | €197 | - | -€197 | |
| Other amounts payable | 47/48 | €74 | €74 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €245 | +€245 | |
| Other operating charges | 640/8 | €190 | €194 | +€4 | +2.1% |
| Gross operating margin | 9900 | -€5,675 | -€1,663 | +€4,012 | +70.7% |
| Operating profit (loss) | 9901 | -€5,865 | -€2,102 | +€3,764 | +64.2% |
| Financial charges | 65/66B | €113 | €114 | +€1 | +1.3% |
| Recurring financial charges | 65 | €113 | €114 | +€1 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,978 | -€2,216 | +€3,762 | +62.9% |
| Profit (loss) for the period | 9904 | -€5,978 | -€2,216 | +€3,762 | +62.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,978 | -€2,216 | +€3,762 | +62.9% |
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 31 October 2026 via checked.be.