MOSKA: 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.
MOSKA
Largest movements
- Receivables within one year +€41,000
up €41,000 (+48.2%), from €85,000 to €126,000
- Cash +€11,881
up €11,881 (+293%), from €4,060 to €15,941
mainly Net result for the year (+€71,614) and Depreciation (+€1,147)
- Tangible fixed assets +€10,141
up €10,141 (+12.2%), from €82,945 to €93,087
- Profit (loss) carried forward +€71,614
up €71,614 (+82.0%), from €87,297 to €158,911
- Trade debts -€8,649
no longer reported in 2025 (was €8,649)
- Depreciation -€14,263
down €14,263 (-92.6%), from €15,410 to €1,147
- Financial income -€7,703
down €7,703 (-70.5%), from €10,922 to €3,219
- Taxes +€1,611
up €1,611 (+7.2%), from €22,260 to €23,870
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.
Derived cash bridge
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 | €173,622 | €236,644 | +€63,022 | +36.3% |
| Fixed assets | 21/28 | €84,562 | €94,703 | +€10,141 | +12.0% |
| Tangible fixed assets | 22/27 | €82,945 | €93,087 | +€10,141 | +12.2% |
| Land and buildings | 22 | €82,945 | €93,087 | +€10,141 | +12.2% |
| Financial fixed assets | 28 | €1,616 | €1,616 | = | 0.0% |
| Current assets | 29/58 | €89,060 | €141,941 | +€52,881 | +59.4% |
| Amounts receivable within one year | 40/41 | €85,000 | €126,000 | +€41,000 | +48.2% |
| Other amounts receivable | 41 | €85,000 | €126,000 | +€41,000 | +48.2% |
| Cash at bank and in hand | 54/58 | €4,060 | €15,941 | +€11,881 | +293% |
| Total equity and liabilities | 10/49 | €173,622 | €236,644 | +€63,022 | +36.3% |
| Equity | 10/15 | €155,497 | €227,111 | +€71,614 | +46.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,297 | €158,911 | +€71,614 | +82.0% |
| Amounts payable | 17/49 | €18,124 | €9,533 | -€8,592 | -47.4% |
| Amounts payable within one year | 42/48 | €8,899 | €120 | -€8,779 | -98.6% |
| Trade debts | 44 | €8,649 | - | -€8,649 | |
| Suppliers | 440/4 | €8,649 | - | -€8,649 | |
| Taxes, remuneration and social security | 45 | €250 | €120 | -€130 | -51.8% |
| Taxes | 450/3 | €250 | €120 | -€130 | -51.8% |
| Accrued charges and deferred income | 492/3 | €9,225 | €9,412 | +€187 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,410 | €1,147 | -€14,263 | -92.6% |
| Other operating charges | 640/8 | €11,622 | €12,036 | +€414 | +3.6% |
| Gross operating margin | 9900 | €105,316 | €105,654 | +€338 | +0.3% |
| Operating profit (loss) | 9901 | €78,284 | €92,471 | +€14,187 | +18.1% |
| Financial income | 75/76B | €10,922 | €3,219 | -€7,703 | -70.5% |
| Recurring financial income | 75 | €10,922 | €3,219 | -€7,703 | -70.5% |
| Financial charges | 65/66B | €204 | €205 | +€2 | +0.7% |
| Recurring financial charges | 65 | €204 | €205 | +€2 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €89,002 | €95,484 | +€6,482 | +7.3% |
| Income taxes | 67/77 | €22,260 | €23,870 | +€1,611 | +7.2% |
| Profit (loss) for the period | 9904 | €66,742 | €71,614 | +€4,872 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €66,742 | €71,614 | +€4,872 | +7.3% |
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 14 October 2026 via checked.be.