Mosi: what changed
What changed
Mosi
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€103,984
2024 · €68,228+€35,756
Equity
€270,431
2024 · €166,447+€103,984
Cash
€7,533
2024 · €9,969-€2,437
Balance sheet total
€281,825
2024 · €176,521+€105,304
Largest movements
Assets
- Current investments +€94,000
up €94,000 (+78.3%), from €120,000 to €214,000
- Receivables within one year +€8,080
up €8,080 (+41.6%), from €19,409 to €27,489
of which Trade receivables: +€5,378
- Tangible fixed assets +€5,230
up €5,230 (+20.1%), from €26,000 to €31,230
of which Furniture and vehicles: +€4,101
Equity and liabilities
- Profit (loss) carried forward +€100,000
new in 2025: €100,000
- Reserves +€3,984
up €3,984 (+2.5%), from €161,447 to €165,431
Income statement
- Gross operating margin +€36,534
up €36,534 (+40.8%), from €89,571 to €126,105
- Financial income +€9,431
up €9,431 (+557%), from €1,692 to €11,123
- Taxes +€7,963
up €7,963 (+43.2%), from €18,424 to €26,387
- Depreciation +€2,136
up €2,136 (+105%), from €2,036 to €4,172
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€68,228
Gross operating margin
+€36,534
Depreciation
-€2,136
Other operating charges
-€90
Financial income
+€9,431
Financial charges
-€20
Taxes
-€7,963
Result 2025
€103,984
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€100,965
Investment
-€103,401
Financing
€0
Cash 2024
€9,969
From operations (derived)
+€100,965
Net result for the year
+€103,984
Depreciation
+€4,172
Receivables within one year
-€8,080
Deferred charges and accrued income
-€431
Trade debts
-€845
Tax, wage and social debts
+€2,165
Investment (derived)
-€103,401
Investment in fixed assets (net)
-€9,401
Current investments
-€94,000
Cash 2025
€7,533
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €176,521 | €281,825 | +€105,304 | +59.7% |
| Fixed assets | 21/28 | €26,000 | €31,230 | +€5,230 | +20.1% |
| Tangible fixed assets | 22/27 | €26,000 | €31,230 | +€5,230 | +20.1% |
| Land and buildings | 22 | €23,165 | €24,294 | +€1,128 | +4.9% |
| Furniture and vehicles | 24 | €2,835 | €6,936 | +€4,101 | +145% |
| Current assets | 29/58 | €150,521 | €250,595 | +€100,074 | +66.5% |
| Amounts receivable within one year | 40/41 | €19,409 | €27,489 | +€8,080 | +41.6% |
| Trade receivables | 40 | €17,611 | €22,989 | +€5,378 | +30.5% |
| Other amounts receivable | 41 | €1,799 | €4,500 | +€2,701 | +150% |
| Current investments | 50/53 | €120,000 | €214,000 | +€94,000 | +78.3% |
| Cash at bank and in hand | 54/58 | €9,969 | €7,533 | -€2,437 | -24.4% |
| Deferred charges and accrued income | 490/1 | €1,142 | €1,573 | +€431 | +37.8% |
| Total equity and liabilities | 10/49 | €176,521 | €281,825 | +€105,304 | +59.7% |
| Equity | 10/15 | €166,447 | €270,431 | +€103,984 | +62.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €161,447 | €165,431 | +€3,984 | +2.5% |
| Distributable reserves | 133 | €161,447 | €165,431 | +€3,984 | +2.5% |
| Profit (loss) carried forward | 14 | - | €100,000 | +€100,000 | |
| Amounts payable | 17/49 | €10,073 | €11,393 | +€1,320 | +13.1% |
| Amounts payable within one year | 42/48 | €10,073 | €11,393 | +€1,320 | +13.1% |
| Trade debts | 44 | €1,538 | €693 | -€845 | -54.9% |
| Suppliers | 440/4 | €1,538 | €693 | -€845 | -54.9% |
| Taxes, remuneration and social security | 45 | €8,535 | €10,700 | +€2,165 | +25.4% |
| Taxes | 450/3 | €8,535 | €10,700 | +€2,165 | +25.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,036 | €4,172 | +€2,136 | +105% |
| Other operating charges | 640/8 | €204 | €294 | +€90 | +44.0% |
| Gross operating margin | 9900 | €89,571 | €126,105 | +€36,534 | +40.8% |
| Operating profit (loss) | 9901 | €87,331 | €121,639 | +€34,309 | +39.3% |
| Financial income | 75/76B | €1,692 | €11,123 | +€9,431 | +557% |
| Recurring financial income | 75 | €1,692 | €11,123 | +€9,431 | +557% |
| Financial charges | 65/66B | €2,371 | €2,391 | +€20 | +0.9% |
| Recurring financial charges | 65 | €2,371 | €2,391 | +€20 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €86,652 | €130,371 | +€43,719 | +50.5% |
| Income taxes | 67/77 | €18,424 | €26,387 | +€7,963 | +43.2% |
| Profit (loss) for the period | 9904 | €68,228 | €103,984 | +€35,756 | +52.4% |
| Profit (loss) for the period to be appropriated | 9905 | €68,228 | €103,984 | +€35,756 | +52.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.