MOSQUITO: 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.
MOSQUITO
Largest movements
- Cash -€9,320
down €9,320 (-94.6%), from €9,848 to €528
mainly Net result for the year (-€12,658) and Tax, wage and social debts (-€2,792)
- Tangible fixed assets -€2,045
down €2,045 (-46.7%), from €4,379 to €2,334
of which Plant, machinery and equipment: -€1,657
- Receivables within one year -€621
down €621 (-67.1%), from €925 to €304
of which Trade receivables: -€429
- Deferred charges and accrued income -€445
down €445 (-85.9%), from €518 to €73
- Profit (loss) carried forward -€12,658
down €12,658 (-167.0%), from -€7,581 to -€20,239
- Other debts +€3,665
up €3,665 (+937.6%), from €391 to €4,055
- Tax, wage and social debts -€2,792
no longer reported in 2024 (was €2,792)
- Trade debts -€645
down €645 (-14.4%), from €4,473 to €3,828
- Gross operating margin -€2,117
down €2,117 (-27.3%), from -€7,769 to -€9,887
- Financial income +€190
up €190 (+442.0%), from €43 to €233
- Depreciation +€158
up €158 (+8.4%), from €1,887 to €2,045
- Financial charges +€118
up €118 (+73.1%), from €162 to €280
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 | €15,670 | €3,240 | -€12,431 | -79.3% |
| Fixed assets | 21/28 | €4,379 | €2,334 | -€2,045 | -46.7% |
| Tangible fixed assets | 22/27 | €4,379 | €2,334 | -€2,045 | -46.7% |
| Plant, machinery and equipment | 23 | €3,676 | €2,019 | -€1,657 | -45.1% |
| Furniture and vehicles | 24 | €703 | €315 | -€388 | -55.1% |
| Current assets | 29/58 | €11,291 | €906 | -€10,386 | -92.0% |
| Amounts receivable within one year | 40/41 | €925 | €304 | -€621 | -67.1% |
| Trade receivables | 40 | €429 | - | -€429 | |
| Other amounts receivable | 41 | €496 | €304 | -€192 | -38.7% |
| Cash at bank and in hand | 54/58 | €9,848 | €528 | -€9,320 | -94.6% |
| Deferred charges and accrued income | 490/1 | €518 | €73 | -€445 | -85.9% |
| Total equity and liabilities | 10/49 | €15,670 | €3,240 | -€12,431 | -79.3% |
| Equity | 10/15 | €8,014 | -€4,644 | -€12,658 | |
| Contributions | 10/11 | €15,595 | €15,595 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,581 | -€20,239 | -€12,658 | -167.0% |
| Amounts payable | 17/49 | €7,656 | €7,883 | +€227 | +3.0% |
| Amounts payable within one year | 42/48 | €7,656 | €7,883 | +€227 | +3.0% |
| Trade debts | 44 | €4,473 | €3,828 | -€645 | -14.4% |
| Suppliers | 440/4 | €4,473 | €3,828 | -€645 | -14.4% |
| Taxes, remuneration and social security | 45 | €2,792 | - | -€2,792 | |
| Remuneration and social security | 454/9 | €2,792 | - | -€2,792 | |
| Other amounts payable | 47/48 | €391 | €4,055 | +€3,665 | +937.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,887 | €2,045 | +€158 | +8.4% |
| Other operating charges | 640/8 | €691 | €679 | -€12 | -1.7% |
| Gross operating margin | 9900 | -€7,769 | -€9,887 | -€2,117 | -27.3% |
| Operating profit (loss) | 9901 | -€10,348 | -€12,611 | -€2,263 | -21.9% |
| Financial income | 75/76B | €43 | €233 | +€190 | +442.0% |
| Recurring financial income | 75 | €43 | €233 | +€190 | +442.0% |
| Financial charges | 65/66B | €162 | €280 | +€118 | +73.1% |
| Recurring financial charges | 65 | €162 | €280 | +€118 | +73.1% |
| Profit (loss) for the period before taxes | 9903 | -€10,467 | -€12,658 | -€2,191 | -20.9% |
| Income taxes | 67/77 | €10 | - | -€10 | |
| Profit (loss) for the period | 9904 | -€10,477 | -€12,658 | -€2,181 | -20.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,477 | -€12,658 | -€2,181 | -20.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.