MOSP: 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.
MOSP
Largest movements
- Cash +€10,164
up €10,164 (+87.2%), from €11,654 to €21,817
mainly Net result for the year (+€21,339) and Depreciation (+€11,657)
- Tangible fixed assets +€1,913
up €1,913 (+4.2%), from €45,801 to €47,714
of which Plant, machinery and equipment: +€1,460
- Deferred charges and accrued income +€1,732
up €1,732 (+111.5%), from €1,553 to €3,285
- Receivables within one year -€1,551
down €1,551 (-7.6%), from €20,523 to €18,972
of which Other amounts receivable: -€2,898
- Reserves +€8,800
up €8,800 (+18.9%), from €46,637 to €55,436
- Other debts +€6,267
up €6,267 (+11533.4%), from €54 to €6,322
- Trade debts -€3,373
down €3,373 (-28.7%), from €11,758 to €8,385
- Gross operating margin +€6,362
up €6,362 (+17.4%), from €36,482 to €42,844
- Financial charges +€1,365
up €1,365 (+535.5%), from €255 to €1,620
- Depreciation +€1,026
up €1,026 (+9.7%), from €10,631 to €11,657
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.
Cash bridge derived
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 | €79,530 | €91,788 | +€12,258 | +15.4% |
| Fixed assets | 21/28 | €45,801 | €47,714 | +€1,913 | +4.2% |
| Tangible fixed assets | 22/27 | €45,801 | €47,714 | +€1,913 | +4.2% |
| Plant, machinery and equipment | 23 | €9,320 | €10,780 | +€1,460 | +15.7% |
| Furniture and vehicles | 24 | €36,481 | €36,934 | +€453 | +1.2% |
| Current assets | 29/58 | €33,730 | €44,074 | +€10,344 | +30.7% |
| Amounts receivable within one year | 40/41 | €20,523 | €18,972 | -€1,551 | -7.6% |
| Trade receivables | 40 | €16,632 | €17,979 | +€1,347 | +8.1% |
| Other amounts receivable | 41 | €3,891 | €993 | -€2,898 | -74.5% |
| Cash at bank and in hand | 54/58 | €11,654 | €21,817 | +€10,164 | +87.2% |
| Deferred charges and accrued income | 490/1 | €1,553 | €3,285 | +€1,732 | +111.5% |
| Total equity and liabilities | 10/49 | €79,530 | €91,788 | +€12,258 | +15.4% |
| Equity | 10/15 | €64,130 | €72,930 | +€8,800 | +13.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €46,637 | €55,436 | +€8,800 | +18.9% |
| Distributable reserves | 133 | €46,637 | €55,436 | +€8,800 | +18.9% |
| Profit (loss) carried forward | 14 | €11,293 | €11,293 | = | 0.0% |
| Amounts payable | 17/49 | €15,400 | €18,858 | +€3,458 | +22.5% |
| Amounts payable within one year | 42/48 | €15,400 | €18,858 | +€3,458 | +22.5% |
| Trade debts | 44 | €11,758 | €8,385 | -€3,373 | -28.7% |
| Suppliers | 440/4 | €11,758 | €8,385 | -€3,373 | -28.7% |
| Taxes, remuneration and social security | 45 | €3,588 | €4,151 | +€563 | +15.7% |
| Taxes | 450/3 | €3,588 | €4,151 | +€563 | +15.7% |
| Other amounts payable | 47/48 | €54 | €6,322 | +€6,267 | +11533.4% |
| Non-recurring operating income | 76A | - | €14,283 | +€14,283 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,631 | €11,657 | +€1,026 | +9.7% |
| Other operating charges | 640/8 | €518 | €671 | +€153 | +29.5% |
| Gross operating margin | 9900 | €36,482 | €42,844 | +€6,362 | +17.4% |
| Operating profit (loss) | 9901 | €25,333 | €30,517 | +€5,184 | +20.5% |
| Financial income | 75/76B | €38 | €9 | -€29 | -77.2% |
| Recurring financial income | 75 | €38 | €9 | -€29 | -77.2% |
| Financial charges | 65/66B | €255 | €1,620 | +€1,365 | +535.5% |
| Recurring financial charges | 65 | €255 | €1,620 | +€1,365 | +535.5% |
| Profit (loss) for the period before taxes | 9903 | €25,116 | €28,906 | +€3,790 | +15.1% |
| Income taxes | 67/77 | €7,897 | €7,567 | -€331 | -4.2% |
| Profit (loss) for the period | 9904 | €17,219 | €21,339 | +€4,120 | +23.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,219 | €21,339 | +€4,120 | +23.9% |
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 11 October 2026 via checked.be.