MOSKO: 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.
MOSKO
Largest movements
- Tangible fixed assets +€29,089
up €29,089 (+14.1%), from €206,806 to €235,895
- Cash -€25,179
down €25,179 (-93.3%), from €26,990 to €1,811
mainly Investment in fixed assets (net) (-€35,430) and Trade debts (-€1,669)
- Profit (loss) carried forward +€3,746
up €3,746 (+3.5%), from -€108,272 to -€104,526
- Depreciation -€1,277
down €1,277 (-16.8%), from €7,618 to €6,341
- Gross operating margin -€471
down €471 (-3.7%), from €12,679 to €12,208
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 | €234,720 | €238,361 | +€3,641 | +1.6% |
| Fixed assets | 21/28 | €206,806 | €235,895 | +€29,089 | +14.1% |
| Tangible fixed assets | 22/27 | €206,806 | €235,895 | +€29,089 | +14.1% |
| Land and buildings | 22 | €206,806 | €235,895 | +€29,089 | +14.1% |
| Current assets | 29/58 | €27,914 | €2,465 | -€25,448 | -91.2% |
| Cash at bank and in hand | 54/58 | €26,990 | €1,811 | -€25,179 | -93.3% |
| Deferred charges and accrued income | 490/1 | €923 | €654 | -€269 | -29.1% |
| Total equity and liabilities | 10/49 | €234,720 | €238,361 | +€3,641 | +1.6% |
| Equity | 10/15 | €202,415 | €206,161 | +€3,746 | +1.9% |
| Contributions | 10/11 | €309,867 | €309,867 | = | 0.0% |
| Capital | 10 | €309,867 | €309,867 | = | 0.0% |
| Issued capital | 100 | €309,867 | €309,867 | = | 0.0% |
| Reserves | 13 | €820 | €820 | = | 0.0% |
| Non-distributable reserves | 130/1 | €820 | €820 | = | 0.0% |
| Legal reserve | 130 | €820 | €820 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€108,272 | -€104,526 | +€3,746 | +3.5% |
| Amounts payable | 17/49 | €32,305 | €32,200 | -€105 | -0.3% |
| Amounts payable within one year | 42/48 | €32,305 | €32,200 | -€105 | -0.3% |
| Trade debts | 44 | €1,669 | - | -€1,669 | |
| Suppliers | 440/4 | €1,669 | - | -€1,669 | |
| Other amounts payable | 47/48 | €30,636 | €32,200 | +€1,564 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,618 | €6,341 | -€1,277 | -16.8% |
| Other operating charges | 640/8 | €1,850 | €1,907 | +€56 | +3.0% |
| Gross operating margin | 9900 | €12,679 | €12,208 | -€471 | -3.7% |
| Operating profit (loss) | 9901 | €3,211 | €3,961 | +€750 | +23.4% |
| Financial charges | 65/66B | €152 | €215 | +€63 | +41.8% |
| Recurring financial charges | 65 | €152 | €215 | +€63 | +41.8% |
| Profit (loss) for the period before taxes | 9903 | €3,059 | €3,746 | +€687 | +22.4% |
| Profit (loss) for the period | 9904 | €3,059 | €3,746 | +€687 | +22.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,059 | €3,746 | +€687 | +22.4% |
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 28 September 2026 via checked.be.