MOSS: 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.
MOSS
Largest movements
- Tangible fixed assets +€29,972
up €29,972 (+40.3%), from €74,357 to €104,328
of which Furniture and vehicles: +€22,263
- Cash -€8,810
down €8,810 (-11.9%), from €74,097 to €65,287
mainly Investment in fixed assets (net) (-€65,042) and Tax, wage and social debts (-€11,064)
- Stocks and contracts -€2,300
down €2,300 (-12.9%), from €17,800 to €15,500
- Receivables within one year +€2,297
up €2,297 (+42.5%), from €5,410 to €7,707
of which Trade receivables: +€7,707
- Trade debts +€14,351
up €14,351 (+1535.8%), from €934 to €15,286
- Tax, wage and social debts -€11,064
down €11,064 (-36.9%), from €30,019 to €18,955
of which Remuneration and social security: -€8,372
- Debts after one year +€10,325
up €10,325 (+72.6%), from €14,225 to €24,550
- Current portion of long-term debt +€6,011
up €6,011 (+106.9%), from €5,623 to €11,634
- Reserves +€2,083
up €2,083 (+2.1%), from €100,148 to €102,231
of which Distributable reserves: +€2,083
- Gross operating margin +€28,913
up €28,913 (+46.6%), from €62,019 to €90,933
- Other operating charges +€17,612
up €17,612 (+3966.7%), from €444 to €18,056
- Staff costs -€16,594
down €16,594 (-35.6%), from €46,634 to €30,040
- Depreciation +€11,397
up €11,397 (+48.1%), from €23,673 to €35,071
- Taxes -€3,185
down €3,185 (-99.4%), from €3,205 to €20
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 | €171,664 | €193,345 | +€21,681 | +12.6% |
| Fixed assets | 21/28 | €74,357 | €104,328 | +€29,972 | +40.3% |
| Tangible fixed assets | 22/27 | €74,357 | €104,328 | +€29,972 | +40.3% |
| Plant, machinery and equipment | 23 | €4,545 | €3,031 | -€1,514 | -33.3% |
| Furniture and vehicles | 24 | €43,953 | €66,216 | +€22,263 | +50.7% |
| Other tangible fixed assets | 26 | €25,858 | €35,081 | +€9,223 | +35.7% |
| Current assets | 29/58 | €97,307 | €89,016 | -€8,291 | -8.5% |
| Stocks and contracts in progress | 3 | €17,800 | €15,500 | -€2,300 | -12.9% |
| Stocks | 30/36 | €17,800 | €15,500 | -€2,300 | -12.9% |
| Amounts receivable within one year | 40/41 | €5,410 | €7,707 | +€2,297 | +42.5% |
| Trade receivables | 40 | - | €7,707 | +€7,707 | |
| Other amounts receivable | 41 | €5,410 | - | -€5,410 | |
| Cash at bank and in hand | 54/58 | €74,097 | €65,287 | -€8,810 | -11.9% |
| Deferred charges and accrued income | 490/1 | - | €522 | +€522 | |
| Total equity and liabilities | 10/49 | €171,664 | €193,345 | +€21,681 | +12.6% |
| Equity | 10/15 | €118,748 | €120,831 | +€2,083 | +1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €100,148 | €102,231 | +€2,083 | +2.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €98,288 | €100,371 | +€2,083 | +2.1% |
| Amounts payable | 17/49 | €52,916 | €72,514 | +€19,598 | +37.0% |
| Amounts payable after more than one year | 17 | €14,225 | €24,550 | +€10,325 | +72.6% |
| Financial debts | 170/4 | €14,225 | €24,550 | +€10,325 | +72.6% |
| Amounts payable within one year | 42/48 | €38,691 | €47,964 | +€9,273 | +24.0% |
| Current portion of amounts payable after more than one year | 42 | €5,623 | €11,634 | +€6,011 | +106.9% |
| Trade debts | 44 | €934 | €15,286 | +€14,351 | +1535.8% |
| Suppliers | 440/4 | €934 | €15,286 | +€14,351 | +1535.8% |
| Taxes, remuneration and social security | 45 | €30,019 | €18,955 | -€11,064 | -36.9% |
| Taxes | 450/3 | €21,647 | €18,955 | -€2,692 | -12.4% |
| Remuneration and social security | 454/9 | €8,372 | - | -€8,372 | |
| Other amounts payable | 47/48 | €2,114 | €2,089 | -€25 | -1.2% |
| Remuneration, social security and pensions | 62 | €46,634 | €30,040 | -€16,594 | -35.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,673 | €35,071 | +€11,397 | +48.1% |
| Other operating charges | 640/8 | €444 | €18,056 | +€17,612 | +3966.7% |
| Gross operating margin | 9900 | €62,019 | €90,933 | +€28,913 | +46.6% |
| Operating profit (loss) | 9901 | -€8,732 | €7,766 | +€16,498 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,892 | €5,663 | +€2,771 | +95.8% |
| Recurring financial charges | 65 | €2,892 | €5,663 | +€2,771 | +95.8% |
| Profit (loss) for the period before taxes | 9903 | -€11,624 | €2,103 | +€13,727 | |
| Income taxes | 67/77 | €3,205 | €20 | -€3,185 | -99.4% |
| Profit (loss) for the period | 9904 | -€14,829 | €2,083 | +€16,912 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,829 | €2,083 | +€16,912 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.