MOSS IMMO: 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 IMMO
Largest movements
- Cash -€14,503
down €14,503 (-31.7%), from €45,774 to €31,270
mainly Trade debts (-€10,661) and Other debts (-€10,056)
- Intangible fixed assets -€5,981
down €5,981 (-25.0%), from €23,926 to €17,944
- Receivables within one year -€1,864
down €1,864 (-55.2%), from €3,379 to €1,515
- Trade debts -€10,661
down €10,661 (-95.6%), from €11,157 to €495
- Other debts -€10,056
down €10,056 (-95.4%), from €10,546 to €490
- Provisions -€5,567
no longer reported in 2025 (was €5,567)
- Reserves +€3,100
up €3,100 (+100.0%), from €3,100 to €6,200
- Profit (loss) carried forward +€3,067
up €3,067 (+5.1%), from €60,097 to €63,164
- Provisions -€5,567
new in 2025: -€5,567
- Taxes +€2,875
up €2,875 (+190.7%), from €1,508 to €4,383
- Depreciation +€1,411
up €1,411 (+13.5%), from €10,488 to €11,900
- Other operating charges -€1,178
down €1,178 (-39.0%), from €3,019 to €1,841
- Gross operating margin +€327
up €327 (+1.7%), from €19,094 to €19,420
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 | €162,845 | €139,081 | -€23,764 | -14.6% |
| Fixed assets | 21/28 | €113,594 | €106,295 | -€7,299 | -6.4% |
| Intangible fixed assets | 21 | €23,926 | €17,944 | -€5,981 | -25.0% |
| Tangible fixed assets | 22/27 | €89,669 | €88,351 | -€1,318 | -1.5% |
| Land and buildings | 22 | €89,473 | €88,351 | -€1,122 | -1.3% |
| Plant, machinery and equipment | 23 | €195 | - | -€195 | |
| Current assets | 29/58 | €49,251 | €32,785 | -€16,465 | -33.4% |
| Amounts receivable within one year | 40/41 | €3,379 | €1,515 | -€1,864 | -55.2% |
| Other amounts receivable | 41 | €3,379 | €1,515 | -€1,864 | -55.2% |
| Cash at bank and in hand | 54/58 | €45,774 | €31,270 | -€14,503 | -31.7% |
| Deferred charges and accrued income | 490/1 | €97 | - | -€97 | |
| Total equity and liabilities | 10/49 | €162,845 | €139,081 | -€23,764 | -14.6% |
| Equity | 10/15 | €125,197 | €131,364 | +€6,167 | +4.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €3,100 | €6,200 | +€3,100 | +100.0% |
| Non-distributable reserves | 130/1 | €3,100 | €6,200 | +€3,100 | +100.0% |
| Legal reserve | 130 | €3,100 | €6,200 | +€3,100 | +100.0% |
| Profit (loss) carried forward | 14 | €60,097 | €63,164 | +€3,067 | +5.1% |
| Provisions and deferred taxes | 16 | €5,567 | - | -€5,567 | |
| Provisions for liabilities and charges | 160/5 | €5,567 | - | -€5,567 | |
| Major repairs and maintenance | 162 | €2,579 | - | -€2,579 | |
| Other liabilities and charges | 164/5 | €2,988 | - | -€2,988 | |
| Amounts payable | 17/49 | €32,081 | €7,717 | -€24,364 | -75.9% |
| Amounts payable after more than one year | 17 | €2,874 | - | -€2,874 | |
| Financial debts | 170/4 | €2,874 | - | -€2,874 | |
| Amounts payable within one year | 42/48 | €29,207 | €7,717 | -€21,490 | -73.6% |
| Current portion of amounts payable after more than one year | 42 | €5,600 | €2,874 | -€2,726 | -48.7% |
| Trade debts | 44 | €11,157 | €495 | -€10,661 | -95.6% |
| Suppliers | 440/4 | €11,157 | €495 | -€10,661 | -95.6% |
| Taxes, remuneration and social security | 45 | €1,905 | €3,858 | +€1,953 | +102.6% |
| Taxes | 450/3 | €1,905 | €3,858 | +€1,953 | +102.6% |
| Other amounts payable | 47/48 | €10,546 | €490 | -€10,056 | -95.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,488 | €11,900 | +€1,411 | +13.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€5,567 | -€5,567 | |
| Other operating charges | 640/8 | €3,019 | €1,841 | -€1,178 | -39.0% |
| Gross operating margin | 9900 | €19,094 | €19,420 | +€327 | +1.7% |
| Operating profit (loss) | 9901 | €5,587 | €11,246 | +€5,660 | +101.3% |
| Financial income | 75/76B | €358 | €80 | -€279 | -77.8% |
| Recurring financial income | 75 | €358 | €80 | -€279 | -77.8% |
| Financial charges | 65/66B | €483 | €777 | +€294 | +60.9% |
| Recurring financial charges | 65 | €483 | €777 | +€294 | +60.9% |
| Profit (loss) for the period before taxes | 9903 | €5,462 | €10,549 | +€5,087 | +93.1% |
| Income taxes | 67/77 | €1,508 | €4,383 | +€2,875 | +190.7% |
| Profit (loss) for the period | 9904 | €3,955 | €6,167 | +€2,212 | +55.9% |
| Transfer from tax-exempt reserves | 789 | €31,000 | - | -€31,000 | |
| Transfer to tax-exempt reserves | 689 | €31,000 | - | -€31,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,955 | €6,167 | +€2,212 | +55.9% |
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 1 October 2026 via checked.be.