Mosky: 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.
Mosky
Largest movements
- Cash -€33,765
down €33,765 (-57.2%), from €59,067 to €25,302
mainly Other debts (-€42,765) and Tax, wage and social debts (-€19,046)
- Receivables within one year +€8,333
up €8,333 (+44.6%), from €18,696 to €27,028
of which Trade receivables: +€7,067
- Tangible fixed assets -€1,674
down €1,674 (-12.7%), from €13,180 to €11,507
of which Furniture and vehicles: -€1,567
- Other debts -€42,765
no longer reported in 2025 (was €42,765)
- Profit (loss) carried forward +€33,665
up €33,665 (+165.6%), from €20,328 to €53,993
- Tax, wage and social debts -€19,046
down €19,046 (-79.1%), from €24,089 to €5,043
- Taxes -€2,376
down €2,376 (-20.6%), from €11,515 to €9,138
- Depreciation +€1,446
up €1,446 (+42.1%), from €3,438 to €4,884
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 | €91,918 | €64,522 | -€27,396 | -29.8% |
| Fixed assets | 21/28 | €13,180 | €11,507 | -€1,674 | -12.7% |
| Tangible fixed assets | 22/27 | €13,180 | €11,507 | -€1,674 | -12.7% |
| Plant, machinery and equipment | 23 | €4,781 | €4,852 | +€71 | +1.5% |
| Furniture and vehicles | 24 | €6,976 | €5,409 | -€1,567 | -22.5% |
| Other tangible fixed assets | 26 | €1,424 | €1,246 | -€178 | -12.5% |
| Current assets | 29/58 | €78,737 | €53,015 | -€25,722 | -32.7% |
| Amounts receivable within one year | 40/41 | €18,696 | €27,028 | +€8,333 | +44.6% |
| Trade receivables | 40 | €18,696 | €25,762 | +€7,067 | +37.8% |
| Other amounts receivable | 41 | - | €1,266 | +€1,266 | |
| Cash at bank and in hand | 54/58 | €59,067 | €25,302 | -€33,765 | -57.2% |
| Deferred charges and accrued income | 490/1 | €975 | €684 | -€290 | -29.8% |
| Total equity and liabilities | 10/49 | €91,918 | €64,522 | -€27,396 | -29.8% |
| Equity | 10/15 | €24,851 | €59,119 | +€34,268 | +137.9% |
| Contributions | 10/11 | €3,300 | €3,300 | = | 0.0% |
| Reserves | 13 | €1,224 | €1,827 | +€603 | +49.2% |
| Tax-exempt reserves | 132 | €1,224 | €1,827 | +€603 | +49.2% |
| Profit (loss) carried forward | 14 | €20,328 | €53,993 | +€33,665 | +165.6% |
| Amounts payable | 17/49 | €67,066 | €5,403 | -€61,664 | -91.9% |
| Amounts payable within one year | 42/48 | €67,066 | €5,403 | -€61,664 | -91.9% |
| Trade debts | 44 | €212 | €360 | +€148 | +69.6% |
| Suppliers | 440/4 | €212 | €360 | +€148 | +69.6% |
| Taxes, remuneration and social security | 45 | €24,089 | €5,043 | -€19,046 | -79.1% |
| Taxes | 450/3 | €24,089 | €5,043 | -€19,046 | -79.1% |
| Other amounts payable | 47/48 | €42,765 | - | -€42,765 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,438 | €4,884 | +€1,446 | +42.1% |
| Other operating charges | 640/8 | €728 | €451 | -€277 | -38.0% |
| Gross operating margin | 9900 | €50,085 | €50,113 | +€28 | +0.1% |
| Operating profit (loss) | 9901 | €45,919 | €44,777 | -€1,142 | -2.5% |
| Financial income | 75/76B | €0 | €38 | +€38 | +20094.7% |
| Recurring financial income | 75 | €0 | €38 | +€38 | +20094.7% |
| Financial charges | 65/66B | €1,453 | €1,410 | -€43 | -3.0% |
| Recurring financial charges | 65 | €1,453 | €1,410 | -€43 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €44,467 | €43,406 | -€1,060 | -2.4% |
| Income taxes | 67/77 | €11,515 | €9,138 | -€2,376 | -20.6% |
| Profit (loss) for the period | 9904 | €32,952 | €34,268 | +€1,316 | +4.0% |
| Transfer to tax-exempt reserves | 689 | €603 | €603 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €32,349 | €33,665 | +€1,316 | +4.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.