MOSIS: 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.
MOSIS
Largest movements
- Tangible fixed assets -€194,144
no longer reported in 2025 (was €194,144)
of which Land and buildings: -€177,842
- Receivables within one year -€117,378
no longer reported in 2025 (was €117,378)
of which Other amounts receivable: -€81,486
- Cash -€110,941
down €110,941 (-100.0%), from €110,943 to €2
mainly Contributions, distributions and other (-€220,968) and Debts after one year (-€143,600)
- Reserves -€151,967
no longer reported in 2025 (was €151,967)
of which Distributable reserves: -€150,107
- Debts after one year -€143,600
no longer reported in 2025 (was €143,600)
- Profit (loss) carried forward -€62,800
down €62,800 (-100.0%), from €62,802 to €2
- Trade debts -€28,059
no longer reported in 2025 (was €28,059)
- Current portion of long-term debt -€20,267
no longer reported in 2025 (was €20,267)
- Gross operating margin -€72,133
down €72,133 (-100.0%), from €72,134 to €1
- Depreciation -€25,117
no longer reported in 2025 (was €25,117)
- Taxes -€14,453
no longer reported in 2025 (was €14,453)
- Other operating charges -€8,223
no longer reported in 2025 (was €8,223)
- Financial charges -€5,391
no longer reported in 2025 (was €5,391)
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 | €426,175 | €2 | -€426,173 | -100.0% |
| Fixed assets | 21/28 | €194,144 | - | -€194,144 | |
| Tangible fixed assets | 22/27 | €194,144 | - | -€194,144 | |
| Land and buildings | 22 | €177,842 | - | -€177,842 | |
| Furniture and vehicles | 24 | €11,246 | - | -€11,246 | |
| Other tangible fixed assets | 26 | €5,056 | - | -€5,056 | |
| Current assets | 29/58 | €232,032 | €2 | -€232,030 | -100.0% |
| Amounts receivable within one year | 40/41 | €117,378 | - | -€117,378 | |
| Trade receivables | 40 | €35,892 | - | -€35,892 | |
| Other amounts receivable | 41 | €81,486 | - | -€81,486 | |
| Cash at bank and in hand | 54/58 | €110,943 | €2 | -€110,941 | -100.0% |
| Deferred charges and accrued income | 490/1 | €3,710 | - | -€3,710 | |
| Total equity and liabilities | 10/49 | €426,175 | €2 | -€426,173 | -100.0% |
| Equity | 10/15 | €220,969 | €2 | -€220,967 | -100.0% |
| Contributions | 10/11 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €151,967 | - | -€151,967 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €150,107 | - | -€150,107 | |
| Profit (loss) carried forward | 14 | €62,802 | €2 | -€62,800 | -100.0% |
| Amounts payable | 17/49 | €205,206 | - | -€205,206 | |
| Amounts payable after more than one year | 17 | €143,600 | - | -€143,600 | |
| Financial debts | 170/4 | €143,600 | - | -€143,600 | |
| Amounts payable within one year | 42/48 | €61,340 | - | -€61,340 | |
| Current portion of amounts payable after more than one year | 42 | €20,267 | - | -€20,267 | |
| Trade debts | 44 | €28,059 | - | -€28,059 | |
| Suppliers | 440/4 | €28,059 | - | -€28,059 | |
| Taxes, remuneration and social security | 45 | €13,014 | - | -€13,014 | |
| Taxes | 450/3 | €13,014 | - | -€13,014 | |
| Accrued charges and deferred income | 492/3 | €266 | - | -€266 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,117 | - | -€25,117 | |
| Other operating charges | 640/8 | €8,223 | - | -€8,223 | |
| Non-recurring operating charges | 66A | €40 | - | -€40 | |
| Gross operating margin | 9900 | €72,134 | €1 | -€72,133 | -100.0% |
| Operating profit (loss) | 9901 | €38,754 | €1 | -€38,753 | -100.0% |
| Financial income | 75/76B | €2,580 | - | -€2,580 | |
| Recurring financial income | 75 | €2,580 | - | -€2,580 | |
| Financial charges | 65/66B | €5,391 | - | -€5,391 | |
| Recurring financial charges | 65 | €5,391 | - | -€5,391 | |
| Profit (loss) for the period before taxes | 9903 | €35,943 | €1 | -€35,942 | -100.0% |
| Income taxes | 67/77 | €14,453 | - | -€14,453 | |
| Profit (loss) for the period | 9904 | €21,490 | €1 | -€21,489 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,490 | €1 | -€21,489 | -100.0% |
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.