MOSKETTI: 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.
MOSKETTI
Largest movements
- Receivables within one year +€35,494
up €35,494 (+127%), from €27,890 to €63,384
of which Other amounts receivable: +€43,040
- Cash +€17,720
up €17,720 (+35.6%), from €49,800 to €67,520
mainly Net result for the year (+€36,947) and Tax, wage and social debts (+€18,487)
- Tangible fixed assets +€2,369
new in 2025: €2,369
of which Furniture and vehicles: +€1,363
- Reserves +€35,000
up €35,000 (+70.0%), from €50,000 to €85,000
- Tax, wage and social debts +€18,487
up €18,487 (+69.7%), from €26,537 to €45,024
- Profit (loss) carried forward +€1,947
up €1,947 (+1,274%), from €153 to €2,099
- Gross operating margin -€19,144
down €19,144 (-25.9%), from €73,964 to €54,820
- Taxes -€6,500
down €6,500 (-27.2%), from €23,900 to €17,400
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 | €77,690 | €133,273 | +€55,584 | +71.5% |
| Fixed assets | 21/28 | - | €2,370 | +€2,370 | |
| Tangible fixed assets | 22/27 | - | €2,369 | +€2,369 | |
| Plant, machinery and equipment | 23 | - | €1,005 | +€1,005 | |
| Furniture and vehicles | 24 | - | €1,363 | +€1,363 | |
| Financial fixed assets | 28 | - | €1 | +€1 | |
| Current assets | 29/58 | €77,690 | €130,904 | +€53,214 | +68.5% |
| Amounts receivable within one year | 40/41 | €27,890 | €63,384 | +€35,494 | +127% |
| Trade receivables | 40 | €25,596 | €18,050 | -€7,546 | -29.5% |
| Other amounts receivable | 41 | €2,294 | €45,334 | +€43,040 | +1,877% |
| Cash at bank and in hand | 54/58 | €49,800 | €67,520 | +€17,720 | +35.6% |
| Total equity and liabilities | 10/49 | €77,690 | €133,273 | +€55,584 | +71.5% |
| Equity | 10/15 | €51,153 | €88,099 | +€36,947 | +72.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €50,000 | €85,000 | +€35,000 | +70.0% |
| Distributable reserves | 133 | €50,000 | €85,000 | +€35,000 | +70.0% |
| Profit (loss) carried forward | 14 | €153 | €2,099 | +€1,947 | +1,274% |
| Amounts payable | 17/49 | €26,537 | €45,174 | +€18,637 | +70.2% |
| Amounts payable within one year | 42/48 | €26,537 | €45,174 | +€18,637 | +70.2% |
| Trade debts | 44 | - | €150 | +€150 | |
| Suppliers | 440/4 | - | €150 | +€150 | |
| Taxes, remuneration and social security | 45 | €26,537 | €45,024 | +€18,487 | +69.7% |
| Taxes | 450/3 | €26,537 | €45,024 | +€18,487 | +69.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €245 | +€245 | |
| Other operating charges | 640/8 | - | €66 | +€66 | |
| Gross operating margin | 9900 | €73,964 | €54,820 | -€19,144 | -25.9% |
| Operating profit (loss) | 9901 | €73,964 | €54,510 | -€19,454 | -26.3% |
| Financial income | 75/76B | €135 | - | -€135 | |
| Recurring financial income | 75 | €135 | - | -€135 | |
| Financial charges | 65/66B | €46 | €163 | +€117 | +255% |
| Recurring financial charges | 65 | €46 | €163 | +€117 | +255% |
| Profit (loss) for the period before taxes | 9903 | €74,053 | €54,347 | -€19,706 | -26.6% |
| Income taxes | 67/77 | €23,900 | €17,400 | -€6,500 | -27.2% |
| Profit (loss) for the period | 9904 | €50,153 | €36,947 | -€13,206 | -26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €50,153 | €36,947 | -€13,206 | -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 17 October 2026 via checked.be.