MOSKIN YAR: 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.
MOSKIN YAR
Largest movements
- Tangible fixed assets +€27,613
new in 2024: €27,613
- Cash +€291
up €291 (+81.5%), from €357 to €648
mainly Other debts (+€34,624) and Tax, wage and social debts (+€5,202)
- Other debts +€34,624
up €34,624 (+193%), from €17,911 to €52,535
- Trade debts -€14,450
down €14,450 (-75.3%), from €19,181 to €4,731
- Tax, wage and social debts +€5,202
up €5,202 (+17.4%), from €29,913 to €35,115
of which Remuneration and social security: +€2,822
- Profit (loss) carried forward +€2,528
up €2,528 (+3.2%), from -€78,932 to -€76,404
- Turnover +€62,966
up €62,966 (+49.1%), from €128,356 to €191,322
- Purchases and services +€40,191
up €40,191 (+55.1%), from €72,912 to €113,103
- Other operating charges +€20,221
up €20,221 (+7,178%), from €282 to €20,503
- Gross operating margin +€17,789
up €17,789 (+29.4%), from €60,430 to €78,219
- Staff costs +€6,917
up €6,917 (+15.6%), from €44,448 to €51,366
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €357 | €28,262 | +€27,905 | +7,812% |
| Fixed assets | 21/28 | - | €27,613 | +€27,613 | |
| Tangible fixed assets | 22/27 | - | €27,613 | +€27,613 | |
| Furniture and vehicles | 24 | - | €27,613 | +€27,613 | |
| Current assets | 29/58 | €357 | €648 | +€291 | +81.5% |
| Cash at bank and in hand | 54/58 | €357 | €648 | +€291 | +81.5% |
| Total equity and liabilities | 10/49 | €357 | €28,262 | +€27,905 | +7,812% |
| Equity | 10/15 | -€66,647 | -€64,119 | +€2,528 | +3.8% |
| Contributions | 10/11 | €12,285 | €12,285 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€78,932 | -€76,404 | +€2,528 | +3.2% |
| Amounts payable | 17/49 | €67,004 | €92,381 | +€25,377 | +37.9% |
| Amounts payable within one year | 42/48 | €67,004 | €92,381 | +€25,377 | +37.9% |
| Trade debts | 44 | €19,181 | €4,731 | -€14,450 | -75.3% |
| Suppliers | 440/4 | €19,181 | €4,731 | -€14,450 | -75.3% |
| Taxes, remuneration and social security | 45 | €29,913 | €35,115 | +€5,202 | +17.4% |
| Taxes | 450/3 | €12,477 | €14,858 | +€2,380 | +19.1% |
| Remuneration and social security | 454/9 | €17,436 | €20,258 | +€2,822 | +16.2% |
| Other amounts payable | 47/48 | €17,911 | €52,535 | +€34,624 | +193% |
| Turnover | 70 | €128,356 | €191,322 | +€62,966 | +49.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €72,912 | €113,103 | +€40,191 | +55.1% |
| Remuneration, social security and pensions | 62 | €44,448 | €51,366 | +€6,917 | +15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,467 | €3,647 | +€1,180 | +47.8% |
| Other operating charges | 640/8 | €282 | €20,503 | +€20,221 | +7,178% |
| Gross operating margin | 9900 | €60,430 | €78,219 | +€17,789 | +29.4% |
| Operating profit (loss) | 9901 | €13,232 | €2,703 | -€10,529 | -79.6% |
| Financial charges | 65/66B | €215 | €175 | -€40 | -18.5% |
| Recurring financial charges | 65 | €215 | €175 | -€40 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | €13,018 | €2,528 | -€10,490 | -80.6% |
| Profit (loss) for the period | 9904 | €13,018 | €2,528 | -€10,490 | -80.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,018 | €2,528 | -€10,490 | -80.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.