MOSK: 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.
MOSK
Largest movements
- Receivables within one year +€15,135
up €15,135 (+68.4%), from €22,142 to €37,276
of which Other amounts receivable: +€7,580
- Cash +€9,628
up €9,628 (+114.8%), from €8,390 to €18,018
mainly Net result for the year (+€26,151) and Tax, wage and social debts (+€9,161)
- Tangible fixed assets +€6,207
up €6,207 (+157.9%), from €3,932 to €10,139
- Profit (loss) carried forward +€26,151
up €26,151 (+441.3%), from €5,926 to €32,077
- Other debts -€12,243
down €12,243 (-100.0%), from €12,243 to €0
- Tax, wage and social debts +€9,161
up €9,161 (+183.1%), from €5,003 to €14,164
of which Remuneration and social security: +€8,000
- Current portion of long-term debt +€5,053
new in 2025: €5,053
- Trade debts +€2,731
up €2,731 (+109.6%), from €2,493 to €5,224
- Gross operating margin +€13,576
up €13,576 (+53.0%), from €25,613 to €39,189
- Taxes +€5,696
up €5,696 (+330.3%), from €1,724 to €7,420
- Depreciation +€1,206
up €1,206 (+104.8%), from €1,151 to €2,357
- Other operating charges +€695
up €695 (+56.7%), from €1,225 to €1,920
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 | €34,671 | €65,903 | +€31,233 | +90.1% |
| Fixed assets | 21/28 | €4,012 | €10,219 | +€6,207 | +154.7% |
| Tangible fixed assets | 22/27 | €3,932 | €10,139 | +€6,207 | +157.9% |
| Furniture and vehicles | 24 | €3,932 | €10,139 | +€6,207 | +157.9% |
| Financial fixed assets | 28 | €80 | €80 | = | 0.0% |
| Current assets | 29/58 | €30,659 | €55,684 | +€25,025 | +81.6% |
| Amounts receivable within one year | 40/41 | €22,142 | €37,276 | +€15,135 | +68.4% |
| Trade receivables | 40 | €18,796 | €26,351 | +€7,555 | +40.2% |
| Other amounts receivable | 41 | €3,345 | €10,925 | +€7,580 | +226.6% |
| Cash at bank and in hand | 54/58 | €8,390 | €18,018 | +€9,628 | +114.8% |
| Deferred charges and accrued income | 490/1 | €127 | €390 | +€263 | +206.6% |
| Total equity and liabilities | 10/49 | €34,671 | €65,903 | +€31,233 | +90.1% |
| Equity | 10/15 | €14,426 | €40,577 | +€26,151 | +181.3% |
| Contributions | 10/11 | €8,500 | €8,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,926 | €32,077 | +€26,151 | +441.3% |
| Amounts payable | 17/49 | €20,245 | €25,326 | +€5,082 | +25.1% |
| Amounts payable within one year | 42/48 | €19,739 | €24,441 | +€4,702 | +23.8% |
| Current portion of amounts payable after more than one year | 42 | - | €5,053 | +€5,053 | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,493 | €5,224 | +€2,731 | +109.6% |
| Suppliers | 440/4 | €2,493 | €5,224 | +€2,731 | +109.6% |
| Taxes, remuneration and social security | 45 | €5,003 | €14,164 | +€9,161 | +183.1% |
| Taxes | 450/3 | €5,003 | €6,164 | +€1,161 | +23.2% |
| Remuneration and social security | 454/9 | - | €8,000 | +€8,000 | |
| Other amounts payable | 47/48 | €12,243 | €0 | -€12,243 | -100.0% |
| Accrued charges and deferred income | 492/3 | €505 | €885 | +€379 | +75.1% |
| Remuneration, social security and pensions | 62 | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,151 | €2,357 | +€1,206 | +104.8% |
| Other operating charges | 640/8 | €1,225 | €1,920 | +€695 | +56.7% |
| Gross operating margin | 9900 | €25,613 | €39,189 | +€13,576 | +53.0% |
| Operating profit (loss) | 9901 | €23,237 | €34,662 | +€11,425 | +49.2% |
| Financial income | 75/76B | €34 | €0 | -€34 | -100.0% |
| Recurring financial income | 75 | €34 | €0 | -€34 | -100.0% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €843 | €1,091 | +€248 | +29.4% |
| Recurring financial charges | 65 | €843 | €1,091 | +€248 | +29.4% |
| Profit (loss) for the period before taxes | 9903 | €22,428 | €33,572 | +€11,144 | +49.7% |
| Income taxes | 67/77 | €1,724 | €7,420 | +€5,696 | +330.3% |
| Profit (loss) for the period | 9904 | €20,704 | €26,151 | +€5,448 | +26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,704 | €26,151 | +€5,448 | +26.3% |
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 11 October 2026 via checked.be.