Moska: 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.
Moska
Largest movements
- Tangible fixed assets -€79,287
down €79,287 (-6.6%), from €1.2m to €1.1m
- Cash -€19,281
down €19,281 (-75.6%), from €25,510 to €6,229
mainly Net result for the year (-€105,529) and Trade debts (-€2,565)
- Profit (loss) carried forward -€105,529
down €105,529 (-10.1%), from -€1.0m to -€1.2m
- Financial charges -€27,369
down €27,369 (-99.4%), from €27,546 to €177
- Gross operating margin +€10,356
up €10,356 (+37.6%), from -€27,558 to -€17,202
- Depreciation -€5,727
down €5,727 (-6.7%), from €85,014 to €79,287
- Financial income +€377
up €377 (+44900.0%), from €1 to €378
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 | €1,228,457 | €1,130,373 | -€98,083 | -8.0% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €1,202,541 | €1,123,254 | -€79,287 | -6.6% |
| Tangible fixed assets | 22/27 | €1,198,125 | €1,118,838 | -€79,287 | -6.6% |
| Land and buildings | 22 | €1,108,476 | €1,073,021 | -€35,455 | -3.2% |
| Plant, machinery and equipment | 23 | €38,592 | €8,176 | -€30,416 | -78.8% |
| Furniture and vehicles | 24 | €8,497 | €115 | -€8,383 | -98.7% |
| Other tangible fixed assets | 26 | €42,560 | €37,527 | -€5,033 | -11.8% |
| Financial fixed assets | 28 | €4,416 | €4,416 | = | 0.0% |
| Current assets | 29/58 | €25,916 | €7,119 | -€18,796 | -72.5% |
| Amounts receivable within one year | 40/41 | - | €463 | +€463 | |
| Other amounts receivable | 41 | - | €463 | +€463 | |
| Cash at bank and in hand | 54/58 | €25,510 | €6,229 | -€19,281 | -75.6% |
| Deferred charges and accrued income | 490/1 | €406 | €428 | +€22 | +5.4% |
| Total equity and liabilities | 10/49 | €1,228,457 | €1,130,373 | -€98,083 | -8.0% |
| Equity | 10/15 | €452,609 | €347,080 | -€105,529 | -23.3% |
| Contributions | 10/11 | €1,500,000 | €1,500,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,047,391 | -€1,152,920 | -€105,529 | -10.1% |
| Amounts payable | 17/49 | €775,848 | €783,294 | +€7,446 | +1.0% |
| Amounts payable after more than one year | 17 | €636,135 | €646,135 | +€10,000 | +1.6% |
| Other amounts payable | 178/9 | €636,135 | €646,135 | +€10,000 | +1.6% |
| Amounts payable within one year | 42/48 | €6,333 | €3,768 | -€2,565 | -40.5% |
| Trade debts | 44 | €6,333 | €3,768 | -€2,565 | -40.5% |
| Suppliers | 440/4 | €6,333 | €3,768 | -€2,565 | -40.5% |
| Accrued charges and deferred income | 492/3 | €133,380 | €133,391 | +€11 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,014 | €79,287 | -€5,727 | -6.7% |
| Other operating charges | 640/8 | €9,064 | €9,242 | +€178 | +2.0% |
| Gross operating margin | 9900 | -€27,558 | -€17,202 | +€10,356 | +37.6% |
| Operating profit (loss) | 9901 | -€121,635 | -€105,730 | +€15,905 | +13.1% |
| Financial income | 75/76B | €1 | €378 | +€377 | +44900.0% |
| Recurring financial income | 75 | €1 | €378 | +€377 | +44900.0% |
| Financial charges | 65/66B | €27,546 | €177 | -€27,369 | -99.4% |
| Recurring financial charges | 65 | €27,546 | €177 | -€27,369 | -99.4% |
| Profit (loss) for the period before taxes | 9903 | -€149,180 | -€105,529 | +€43,651 | +29.3% |
| Profit (loss) for the period | 9904 | -€149,180 | -€105,529 | +€43,651 | +29.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€149,180 | -€105,529 | +€43,651 | +29.3% |
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 5 October 2026 via checked.be.