MOSI: 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.
MOSI
Largest movements
- Receivables within one year +€132,838
up €132,838 (+148.4%), from €89,544 to €222,382
- Cash -€7,512
down €7,512 (-70.7%), from €10,620 to €3,108
mainly Receivables within one year (-€132,838) and Trade debts (-€40,268)
- Reserves +€139,500
new in 2025: €139,500
- Trade debts -€40,268
down €40,268 (-94.8%), from €42,480 to €2,212
- Profit (loss) carried forward -€38,011
down €38,011 (-99.3%), from €38,262 to €251
- Tax, wage and social debts +€37,130
up €37,130 (+193.3%), from €19,213 to €56,343
of which Taxes: +€42,814
- Debts after one year +€25,002
new in 2025: €25,002
- Gross operating margin +€138,289
up €138,289 (+185.8%), from €74,429 to €212,717
- Taxes +€29,961
up €29,961 (+1196.0%), from €2,505 to €32,466
- Staff costs +€8,983
up €8,983 (+20.8%), from €43,093 to €52,076
- Other operating charges +€5,017
up €5,017 (+25.3%), from €19,826 to €24,843
- Financial income +€3,829
up €3,829 (+4786837.5%), from €0 to €3,830
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 | €135,147 | €261,001 | +€125,854 | +93.1% |
| Fixed assets | 21/28 | €23,472 | €24,480 | +€1,009 | +4.3% |
| Tangible fixed assets | 22/27 | €23,472 | €24,480 | +€1,009 | +4.3% |
| Land and buildings | 22 | €15,975 | €15,125 | -€850 | -5.3% |
| Plant, machinery and equipment | 23 | €7,164 | €4,990 | -€2,173 | -30.3% |
| Furniture and vehicles | 24 | €333 | €4,365 | +€4,032 | +1212.2% |
| Current assets | 29/58 | €111,676 | €236,521 | +€124,845 | +111.8% |
| Stocks and contracts in progress | 3 | €11,250 | €10,793 | -€457 | -4.1% |
| Stocks | 30/36 | €11,250 | €10,793 | -€457 | -4.1% |
| Amounts receivable within one year | 40/41 | €89,544 | €222,382 | +€132,838 | +148.4% |
| Other amounts receivable | 41 | €89,544 | €222,382 | +€132,838 | +148.4% |
| Cash at bank and in hand | 54/58 | €10,620 | €3,108 | -€7,512 | -70.7% |
| Deferred charges and accrued income | 490/1 | €262 | €238 | -€24 | -9.2% |
| Total equity and liabilities | 10/49 | €135,147 | €261,001 | +€125,854 | +93.1% |
| Equity | 10/15 | €44,462 | €145,951 | +€101,489 | +228.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | - | €139,500 | +€139,500 | |
| Distributable reserves | 133 | - | €139,500 | +€139,500 | |
| Profit (loss) carried forward | 14 | €38,262 | €251 | -€38,011 | -99.3% |
| Amounts payable | 17/49 | €90,686 | €115,051 | +€24,365 | +26.9% |
| Amounts payable after more than one year | 17 | - | €25,002 | +€25,002 | |
| Financial debts | 170/4 | - | €25,002 | +€25,002 | |
| Amounts payable within one year | 42/48 | €90,686 | €90,049 | -€636 | -0.7% |
| Trade debts | 44 | €42,480 | €2,212 | -€40,268 | -94.8% |
| Suppliers | 440/4 | €42,480 | €2,212 | -€40,268 | -94.8% |
| Advances received on contracts in progress | 46 | €1,210 | - | -€1,210 | |
| Taxes, remuneration and social security | 45 | €19,213 | €56,343 | +€37,130 | +193.3% |
| Taxes | 450/3 | €12,489 | €55,303 | +€42,814 | +342.8% |
| Remuneration and social security | 454/9 | €6,724 | €1,040 | -€5,684 | -84.5% |
| Other amounts payable | 47/48 | €27,783 | €31,494 | +€3,711 | +13.4% |
| Remuneration, social security and pensions | 62 | €43,093 | €52,076 | +€8,983 | +20.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,266 | €4,363 | +€97 | +2.3% |
| Other operating charges | 640/8 | €19,826 | €24,843 | +€5,017 | +25.3% |
| Gross operating margin | 9900 | €74,429 | €212,717 | +€138,289 | +185.8% |
| Operating profit (loss) | 9901 | €7,244 | €131,435 | +€124,191 | +1714.4% |
| Financial income | 75/76B | €0 | €3,830 | +€3,829 | +4786837.5% |
| Recurring financial income | 75 | €0 | €3,830 | +€3,829 | +4786837.5% |
| Financial charges | 65/66B | €793 | €1,310 | +€517 | +65.3% |
| Recurring financial charges | 65 | €793 | €1,310 | +€517 | +65.3% |
| Profit (loss) for the period before taxes | 9903 | €6,452 | €133,955 | +€127,504 | +1976.3% |
| Income taxes | 67/77 | €2,505 | €32,466 | +€29,961 | +1196.0% |
| Profit (loss) for the period | 9904 | €3,946 | €101,489 | +€97,542 | +2471.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,946 | €101,489 | +€97,542 | +2471.6% |
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.