MOSS: 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.
MOSS
Largest movements
- Receivables within one year -€21,933
down €21,933 (-50.6%), from €43,363 to €21,430
of which Trade receivables: -€22,250
- Stocks and contracts -€13,227
down €13,227 (-59.1%), from €22,364 to €9,137
- Tangible fixed assets -€11,170
down €11,170 (-9.8%), from €114,481 to €103,311
of which Land and buildings: -€10,701
- Deferred charges and accrued income -€2,225
down €2,225 (-85.4%), from €2,605 to €380
- Profit (loss) carried forward -€28,855
down €28,855 (-35.6%), from -€80,968 to -€109,823
- Debts after one year -€11,113
down €11,113 (-32.8%), from €33,867 to €22,755
- Other debts +€9,015
up €9,015 (+6.7%), from €134,172 to €143,187
- Short-term financial debts -€7,317
down €7,317 (-90.7%), from €8,066 to €748
- Trade debts -€5,270
down €5,270 (-11.9%), from €44,307 to €39,037
- Gross operating margin -€37,031
down €37,031, from €24,478 to -€12,552
- Depreciation -€3,569
down €3,569 (-24.5%), from €14,561 to €10,992
- Other operating charges -€1,856
down €1,856 (-51.2%), from €3,628 to €1,772
- Financial charges -€1,325
down €1,325 (-27.7%), from €4,788 to €3,463
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 | €184,963 | €136,409 | -€48,555 | -26.3% |
| Fixed assets | 21/28 | €116,631 | €105,461 | -€11,170 | -9.6% |
| Tangible fixed assets | 22/27 | €114,481 | €103,311 | -€11,170 | -9.8% |
| Land and buildings | 22 | €114,012 | €103,311 | -€10,701 | -9.4% |
| Plant, machinery and equipment | 23 | €15 | €0 | -€15 | -100.0% |
| Furniture and vehicles | 24 | €454 | €0 | -€454 | -100.0% |
| Financial fixed assets | 28 | €2,150 | €2,150 | = | 0.0% |
| Current assets | 29/58 | €68,332 | €30,948 | -€37,385 | -54.7% |
| Stocks and contracts in progress | 3 | €22,364 | €9,137 | -€13,227 | -59.1% |
| Contracts in progress | 37 | €22,364 | €9,137 | -€13,227 | -59.1% |
| Amounts receivable within one year | 40/41 | €43,363 | €21,430 | -€21,933 | -50.6% |
| Trade receivables | 40 | €42,274 | €20,024 | -€22,250 | -52.6% |
| Other amounts receivable | 41 | €1,089 | €1,407 | +€317 | +29.1% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €2,605 | €380 | -€2,225 | -85.4% |
| Total equity and liabilities | 10/49 | €184,963 | €136,409 | -€48,555 | -26.3% |
| Equity | 10/15 | -€59,848 | -€88,703 | -€28,855 | -48.2% |
| Contributions | 10/11 | €19,200 | €19,200 | = | 0.0% |
| Reserves | 13 | €1,920 | €1,920 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,920 | €1,920 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,968 | -€109,823 | -€28,855 | -35.6% |
| Amounts payable | 17/49 | €244,811 | €225,112 | -€19,700 | -8.0% |
| Amounts payable after more than one year | 17 | €33,867 | €22,755 | -€11,113 | -32.8% |
| Financial debts | 170/4 | €33,867 | €22,755 | -€11,113 | -32.8% |
| Amounts payable within one year | 42/48 | €210,944 | €202,357 | -€8,587 | -4.1% |
| Current portion of amounts payable after more than one year | 42 | €10,940 | €11,113 | +€173 | +1.6% |
| Financial debts | 43 | €8,066 | €748 | -€7,317 | -90.7% |
| Credit institutions | 430/8 | €8,066 | €748 | -€7,317 | -90.7% |
| Trade debts | 44 | €44,307 | €39,037 | -€5,270 | -11.9% |
| Suppliers | 440/4 | €44,307 | €39,037 | -€5,270 | -11.9% |
| Taxes, remuneration and social security | 45 | €13,459 | €8,272 | -€5,187 | -38.5% |
| Taxes | 450/3 | €13,459 | €8,272 | -€5,187 | -38.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €134,172 | €143,187 | +€9,015 | +6.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €1,020 | +€1,020 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,561 | €10,992 | -€3,569 | -24.5% |
| Other operating charges | 640/8 | €3,628 | €1,772 | -€1,856 | -51.2% |
| Gross operating margin | 9900 | €24,478 | -€12,552 | -€37,031 | |
| Operating profit (loss) | 9901 | €6,290 | -€25,316 | -€31,605 | |
| Financial income | 75/76B | €80 | €134 | +€54 | +66.8% |
| Recurring financial income | 75 | €80 | €134 | +€54 | +66.8% |
| Financial charges | 65/66B | €4,788 | €3,463 | -€1,325 | -27.7% |
| Recurring financial charges | 65 | €4,788 | €3,463 | -€1,325 | -27.7% |
| Profit (loss) for the period before taxes | 9903 | €1,582 | -€28,645 | -€30,226 | |
| Income taxes | 67/77 | €341 | €210 | -€131 | -38.3% |
| Profit (loss) for the period | 9904 | €1,241 | -€28,855 | -€30,096 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,241 | -€28,855 | -€30,096 |
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 6 October 2026 via checked.be.