MOSS COMPOSITES: 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 COMPOSITES
Largest movements
- Cash +€80,177
up €80,177 (+2,187%), from €3,667 to €83,843
mainly Accrued charges and deferred income (+€104,400) and Receivables within one year (+€29,204)
- Receivables within one year -€29,204
down €29,204 (-50.4%), from €57,892 to €28,688
of which Trade receivables: -€29,997
- Tangible fixed assets -€15,766
down €15,766 (-4.8%), from €331,489 to €315,723
- Accrued charges and deferred income +€104,400
new in 2025: €104,400
- Short-term financial debts -€45,172
down €45,172 (-74.9%), from €60,279 to €15,107
of which Credit institutions: -€41,031
- Debts after one year -€25,111
down €25,111 (-16.2%), from €155,306 to €130,195
- Advances received +€15,830
up €15,830 (+727%), from €2,177 to €18,008
- Current portion of long-term debt -€10,296
down €10,296 (-29.1%), from €35,408 to €25,111
- Gross operating margin +€25,459
up €25,459 (+67.1%), from €37,942 to €63,401
- Taxes +€4,970
up €4,970 (+433%), from €1,147 to €6,117
- Financial charges -€2,352
down €2,352 (-14.8%), from €15,928 to €13,576
- Depreciation -€1,473
down €1,473 (-8.5%), from €17,239 to €15,766
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.
Derived cash bridge
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 | €467,918 | €502,777 | +€34,859 | +7.4% |
| Fixed assets | 21/28 | €331,489 | €315,723 | -€15,766 | -4.8% |
| Tangible fixed assets | 22/27 | €331,489 | €315,723 | -€15,766 | -4.8% |
| Land and buildings | 22 | €285,866 | €278,560 | -€7,305 | -2.6% |
| Plant, machinery and equipment | 23 | €1,828 | €1,135 | -€693 | -37.9% |
| Leasing and similar rights | 25 | €43,795 | €36,027 | -€7,768 | -17.7% |
| Current assets | 29/58 | €136,429 | €187,054 | +€50,625 | +37.1% |
| Stocks and contracts in progress | 3 | €74,870 | €74,522 | -€348 | -0.5% |
| Stocks | 30/36 | €74,870 | €74,522 | -€348 | -0.5% |
| Amounts receivable within one year | 40/41 | €57,892 | €28,688 | -€29,204 | -50.4% |
| Trade receivables | 40 | €57,348 | €27,350 | -€29,997 | -52.3% |
| Other amounts receivable | 41 | €544 | €1,338 | +€794 | +146% |
| Cash at bank and in hand | 54/58 | €3,667 | €83,843 | +€80,177 | +2,187% |
| Total equity and liabilities | 10/49 | €467,918 | €502,777 | +€34,859 | +7.4% |
| Equity | 10/15 | €150,418 | €143,785 | -€6,634 | -4.4% |
| Contributions | 10/11 | €17,460 | €17,460 | = | 0.0% |
| Reserves | 13 | €132,958 | €126,325 | -€6,634 | -5.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €348 | €348 | = | 0.0% |
| Distributable reserves | 133 | €130,751 | €124,117 | -€6,634 | -5.1% |
| Amounts payable | 17/49 | €317,500 | €358,993 | +€41,493 | +13.1% |
| Amounts payable after more than one year | 17 | €155,306 | €130,195 | -€25,111 | -16.2% |
| Financial debts | 170/4 | €155,306 | €130,195 | -€25,111 | -16.2% |
| Amounts payable within one year | 42/48 | €162,193 | €124,398 | -€37,796 | -23.3% |
| Current portion of amounts payable after more than one year | 42 | €35,408 | €25,111 | -€10,296 | -29.1% |
| Financial debts | 43 | €60,279 | €15,107 | -€45,172 | -74.9% |
| Credit institutions | 430/8 | €41,031 | - | -€41,031 | |
| Other loans | 439 | €19,247 | €15,107 | -€4,141 | -21.5% |
| Trade debts | 44 | €28,914 | €21,437 | -€7,477 | -25.9% |
| Suppliers | 440/4 | €28,914 | €21,437 | -€7,477 | -25.9% |
| Advances received on contracts in progress | 46 | €2,177 | €18,008 | +€15,830 | +727% |
| Taxes, remuneration and social security | 45 | €4,712 | €11,442 | +€6,730 | +143% |
| Taxes | 450/3 | €4,712 | €11,442 | +€6,730 | +143% |
| Other amounts payable | 47/48 | €30,703 | €33,293 | +€2,590 | +8.4% |
| Accrued charges and deferred income | 492/3 | - | €104,400 | +€104,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,239 | €15,766 | -€1,473 | -8.5% |
| Other operating charges | 640/8 | €2,760 | €3,119 | +€358 | +13.0% |
| Non-recurring operating charges | 66A | - | €11,457 | +€11,457 | |
| Gross operating margin | 9900 | €37,942 | €63,401 | +€25,459 | +67.1% |
| Operating profit (loss) | 9901 | €17,943 | €33,059 | +€15,117 | +84.2% |
| Financial income | 75/76B | €20 | €0 | -€20 | -99.8% |
| Recurring financial income | 75 | €20 | €0 | -€20 | -99.8% |
| Financial charges | 65/66B | €15,928 | €13,576 | -€2,352 | -14.8% |
| Recurring financial charges | 65 | €15,928 | €13,576 | -€2,352 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €2,035 | €19,484 | +€17,449 | +858% |
| Income taxes | 67/77 | €1,147 | €6,117 | +€4,970 | +433% |
| Profit (loss) for the period | 9904 | €888 | €13,366 | +€12,478 | +1,406% |
| Profit (loss) for the period to be appropriated | 9905 | €888 | €13,366 | +€12,478 | +1,406% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.