MOSKILLER: 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.
MOSKILLER
Largest movements
- Cash +€22,373
up €22,373 (+23.4%), from €95,425 to €117,798
mainly Net result for the year (+€29,883) and Depreciation (+€18,875)
- Tangible fixed assets -€17,034
down €17,034 (-27.4%), from €62,110 to €45,076
of which Furniture and vehicles: -€8,950
- Reserves +€28,283
up €28,283 (+44.8%), from €63,075 to €91,358
- Debts after one year -€15,090
down €15,090 (-40.1%), from €37,616 to €22,526
- Current portion of long-term debt -€7,399
down €7,399 (-33.8%), from €21,910 to €14,512
- Other debts +€6,800
up €6,800 (+545.1%), from €1,248 to €8,047
- Trade debts -€4,420
down €4,420 (-33.3%), from €13,254 to €8,835
- Depreciation +€6,099
up €6,099 (+47.7%), from €12,776 to €18,875
- Staff costs +€5,624
up €5,624 (+10.0%), from €56,199 to €61,823
- Gross operating margin -€1,438
down €1,438 (-1.1%), from €131,882 to €130,444
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 | €181,453 | €187,007 | +€5,554 | +3.1% |
| Fixed assets | 21/28 | €62,110 | €45,076 | -€17,034 | -27.4% |
| Tangible fixed assets | 22/27 | €62,110 | €45,076 | -€17,034 | -27.4% |
| Land and buildings | 22 | €1,300 | €680 | -€620 | -47.7% |
| Plant, machinery and equipment | 23 | €24,508 | €17,044 | -€7,464 | -30.5% |
| Furniture and vehicles | 24 | €36,302 | €27,352 | -€8,950 | -24.7% |
| Current assets | 29/58 | €119,343 | €141,931 | +€22,588 | +18.9% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €23,918 | €24,133 | +€216 | +0.9% |
| Trade receivables | 40 | €21,678 | €20,686 | -€992 | -4.6% |
| Other amounts receivable | 41 | €2,239 | €3,447 | +€1,208 | +53.9% |
| Cash at bank and in hand | 54/58 | €95,425 | €117,798 | +€22,373 | +23.4% |
| Total equity and liabilities | 10/49 | €181,453 | €187,007 | +€5,554 | +3.1% |
| Equity | 10/15 | €81,675 | €109,958 | +€28,283 | +34.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €63,075 | €91,358 | +€28,283 | +44.8% |
| Distributable reserves | 133 | €63,075 | €91,358 | +€28,283 | +44.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €99,778 | €77,049 | -€22,729 | -22.8% |
| Amounts payable after more than one year | 17 | €37,616 | €22,526 | -€15,090 | -40.1% |
| Financial debts | 170/4 | €37,616 | €22,526 | -€15,090 | -40.1% |
| Amounts payable within one year | 42/48 | €62,162 | €54,524 | -€7,639 | -12.3% |
| Current portion of amounts payable after more than one year | 42 | €21,910 | €14,512 | -€7,399 | -33.8% |
| Trade debts | 44 | €13,254 | €8,835 | -€4,420 | -33.3% |
| Suppliers | 440/4 | €13,254 | €8,835 | -€4,420 | -33.3% |
| Taxes, remuneration and social security | 45 | €25,750 | €23,130 | -€2,620 | -10.2% |
| Taxes | 450/3 | €18,493 | €18,207 | -€287 | -1.5% |
| Remuneration and social security | 454/9 | €7,257 | €4,923 | -€2,334 | -32.2% |
| Other amounts payable | 47/48 | €1,248 | €8,047 | +€6,800 | +545.1% |
| Remuneration, social security and pensions | 62 | €56,199 | €61,823 | +€5,624 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,776 | €18,875 | +€6,099 | +47.7% |
| Other operating charges | 640/8 | €1,556 | €1,217 | -€339 | -21.8% |
| Gross operating margin | 9900 | €131,882 | €130,444 | -€1,438 | -1.1% |
| Operating profit (loss) | 9901 | €61,350 | €48,528 | -€12,822 | -20.9% |
| Financial income | 75/76B | €216 | €693 | +€477 | +220.9% |
| Recurring financial income | 75 | €216 | €693 | +€477 | +220.9% |
| Financial charges | 65/66B | €1,947 | €945 | -€1,003 | -51.5% |
| Recurring financial charges | 65 | €1,947 | €945 | -€1,003 | -51.5% |
| Profit (loss) for the period before taxes | 9903 | €59,619 | €48,276 | -€11,343 | -19.0% |
| Income taxes | 67/77 | €18,558 | €18,393 | -€165 | -0.9% |
| Profit (loss) for the period | 9904 | €41,061 | €29,883 | -€11,178 | -27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €41,061 | €29,883 | -€11,178 | -27.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.