Moss Projects: 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 Projects
Largest movements
- Receivables within one year +€12,968
new in 2025: €12,968
of which Trade receivables: +€11,813
- Cash -€1,485
down €1,485 (-54.8%), from €2,710 to €1,226
mainly Receivables within one year (-€12,968) and Investment in fixed assets (net) (-€1,113)
- Financial fixed assets +€1,113
up €1,113 (+3.5%), from €31,786 to €32,898
- Stocks and contracts -€1,050
down €1,050 (-100.0%), from €1,050 to €0
- Profit (loss) carried forward +€7,537
up €7,537 (+32.0%), from €23,553 to €31,090
- Tax, wage and social debts +€2,795
up €2,795 (+24.0%), from €11,648 to €14,443
- Trade debts +€920
up €920 (+159.9%), from €575 to €1,496
- Gross operating margin -€20,930
down €20,930 (-67.8%), from €30,892 to €9,962
- Taxes -€3,925
down €3,925 (-65.9%), from €5,956 to €2,031
- Financial income +€1,015
up €1,015 (+587.3%), from €173 to €1,188
- Financial charges +€365
up €365 (+213.6%), from €171 to €536
- Other operating charges -€339
down €339 (-37.4%), from €905 to €567
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 | €38,776 | €50,125 | +€11,348 | +29.3% |
| Fixed assets | 21/28 | €35,016 | €35,650 | +€634 | +1.8% |
| Intangible fixed assets | 21 | €3,230 | €2,751 | -€479 | -14.8% |
| Financial fixed assets | 28 | €31,786 | €32,898 | +€1,113 | +3.5% |
| Current assets | 29/58 | €3,760 | €14,475 | +€10,714 | +284.9% |
| Stocks and contracts in progress | 3 | €1,050 | €0 | -€1,050 | -100.0% |
| Stocks | 30/36 | €1,050 | €0 | -€1,050 | -100.0% |
| Amounts receivable within one year | 40/41 | - | €12,968 | +€12,968 | |
| Trade receivables | 40 | - | €11,813 | +€11,813 | |
| Other amounts receivable | 41 | - | €1,155 | +€1,155 | |
| Cash at bank and in hand | 54/58 | €2,710 | €1,226 | -€1,485 | -54.8% |
| Deferred charges and accrued income | 490/1 | - | €281 | +€281 | |
| Total equity and liabilities | 10/49 | €38,776 | €50,125 | +€11,348 | +29.3% |
| Equity | 10/15 | €26,553 | €34,090 | +€7,537 | +28.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,553 | €31,090 | +€7,537 | +32.0% |
| Amounts payable | 17/49 | €12,224 | €16,035 | +€3,811 | +31.2% |
| Amounts payable within one year | 42/48 | €12,224 | €16,035 | +€3,811 | +31.2% |
| Financial debts | 43 | - | €96 | +€96 | |
| Credit institutions | 430/8 | - | €96 | +€96 | |
| Trade debts | 44 | €575 | €1,496 | +€920 | +159.9% |
| Suppliers | 440/4 | €575 | €1,496 | +€920 | +159.9% |
| Taxes, remuneration and social security | 45 | €11,648 | €14,443 | +€2,795 | +24.0% |
| Taxes | 450/3 | €11,648 | €14,443 | +€2,795 | +24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €480 | €479 | -€1 | -0.3% |
| Other operating charges | 640/8 | €905 | €567 | -€339 | -37.4% |
| Gross operating margin | 9900 | €30,892 | €9,962 | -€20,930 | -67.8% |
| Operating profit (loss) | 9901 | €29,507 | €8,917 | -€20,590 | -69.8% |
| Financial income | 75/76B | €173 | €1,188 | +€1,015 | +587.3% |
| Recurring financial income | 75 | €173 | €1,188 | +€1,015 | +587.3% |
| Financial charges | 65/66B | €171 | €536 | +€365 | +213.6% |
| Recurring financial charges | 65 | €171 | €536 | +€365 | +213.6% |
| Profit (loss) for the period before taxes | 9903 | €29,509 | €9,568 | -€19,941 | -67.6% |
| Income taxes | 67/77 | €5,956 | €2,031 | -€3,925 | -65.9% |
| Profit (loss) for the period | 9904 | €23,553 | €7,537 | -€16,016 | -68.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,553 | €7,537 | -€16,016 | -68.0% |
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 10 October 2026 via checked.be.