MOSSELCENTRALE LAEVERS: 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.
MOSSELCENTRALE LAEVERS
Largest movements
- Receivables within one year +€177,174
up €177,174 (+8.0%), from €2.2m to €2.4m
of which Other amounts receivable: +€295,784
- Tangible fixed assets +€114,960
up €114,960 (+33.1%), from €347,750 to €462,710
of which Furniture and vehicles: +€77,047
- Cash +€83,567
up €83,567 (+76.0%), from €110,005 to €193,572
mainly Trade debts (+€205,219) and Net result for the year (+€188,438)
- Trade debts +€205,219
up €205,219 (+86.9%), from €236,183 to €441,402
- Profit (loss) carried forward +€188,438
up €188,438 (+10.7%), from €1.8m to €2.0m
- Tax, wage and social debts -€119,930
down €119,930 (-54.7%), from €219,345 to €99,416
of which Taxes: -€130,159
- Other debts +€41,123
up €41,123 (+235%), from €17,500 to €58,623
- Depreciation +€36,438
up €36,438 (+34.2%), from €106,531 to €142,969
- Staff costs +€32,051
up €32,051 (+5.8%), from €549,178 to €581,230
- Taxes -€20,950
down €20,950 (-26.3%), from €79,533 to €58,584
- Financial income +€11,657
up €11,657 (+5.8%), from €199,338 to €210,995
- Financial charges +€10,684
up €10,684 (+54.7%), from €19,526 to €30,210
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 | €2,784,712 | €3,155,007 | +€370,295 | +13.3% |
| Fixed assets | 21/28 | €350,569 | €465,529 | +€114,960 | +32.8% |
| Tangible fixed assets | 22/27 | €347,750 | €462,710 | +€114,960 | +33.1% |
| Plant, machinery and equipment | 23 | €54,532 | €92,445 | +€37,914 | +69.5% |
| Furniture and vehicles | 24 | €293,218 | €370,265 | +€77,047 | +26.3% |
| Financial fixed assets | 28 | €2,819 | €2,819 | = | 0.0% |
| Current assets | 29/58 | €2,434,143 | €2,689,478 | +€255,335 | +10.5% |
| Stocks and contracts in progress | 3 | €90,849 | €95,072 | +€4,223 | +4.6% |
| Stocks | 30/36 | €90,849 | €95,072 | +€4,223 | +4.6% |
| Amounts receivable within one year | 40/41 | €2,223,660 | €2,400,834 | +€177,174 | +8.0% |
| Trade receivables | 40 | €792,397 | €673,787 | -€118,610 | -15.0% |
| Other amounts receivable | 41 | €1,431,263 | €1,727,047 | +€295,784 | +20.7% |
| Cash at bank and in hand | 54/58 | €110,005 | €193,572 | +€83,567 | +76.0% |
| Deferred charges and accrued income | 490/1 | €9,629 | €0 | -€9,629 | -100% |
| Total equity and liabilities | 10/49 | €2,784,712 | €3,155,007 | +€370,295 | +13.3% |
| Equity | 10/15 | €1,843,146 | €2,031,584 | +€188,438 | +10.2% |
| 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 | €13,000 | €13,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €6,800 | €6,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,768,146 | €1,956,584 | +€188,438 | +10.7% |
| Amounts payable | 17/49 | €941,566 | €1,123,423 | +€181,857 | +19.3% |
| Amounts payable after more than one year | 17 | €331,152 | €357,501 | +€26,348 | +8.0% |
| Financial debts | 170/4 | €331,152 | €357,501 | +€26,348 | +8.0% |
| Amounts payable within one year | 42/48 | €610,413 | €765,722 | +€155,309 | +25.4% |
| Current portion of amounts payable after more than one year | 42 | €106,941 | €132,056 | +€25,115 | +23.5% |
| Financial debts | 43 | €30,445 | €34,226 | +€3,781 | +12.4% |
| Credit institutions | 430/8 | €30,445 | €34,226 | +€3,781 | +12.4% |
| Trade debts | 44 | €236,183 | €441,402 | +€205,219 | +86.9% |
| Suppliers | 440/4 | €236,183 | €441,402 | +€205,219 | +86.9% |
| Taxes, remuneration and social security | 45 | €219,345 | €99,416 | -€119,930 | -54.7% |
| Taxes | 450/3 | €145,809 | €15,651 | -€130,159 | -89.3% |
| Remuneration and social security | 454/9 | €73,536 | €83,765 | +€10,229 | +13.9% |
| Other amounts payable | 47/48 | €17,500 | €58,623 | +€41,123 | +235% |
| Accrued charges and deferred income | 492/3 | €0 | €200 | +€200 | |
| Non-recurring operating income | 76A | €1,826 | €0 | -€1,826 | -100% |
| Remuneration, social security and pensions | 62 | €549,178 | €581,230 | +€32,051 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €106,531 | €142,969 | +€36,438 | +34.2% |
| Other operating charges | 640/8 | €32,058 | €38,564 | +€6,506 | +20.3% |
| Non-recurring operating charges | 66A | - | €3,392 | +€3,392 | |
| Gross operating margin | 9900 | €826,836 | €832,389 | +€5,553 | +0.7% |
| Operating profit (loss) | 9901 | €139,069 | €66,235 | -€72,834 | -52.4% |
| Financial income | 75/76B | €199,338 | €210,995 | +€11,657 | +5.8% |
| Recurring financial income | 75 | €199,338 | €210,995 | +€11,657 | +5.8% |
| Financial charges | 65/66B | €19,526 | €30,210 | +€10,684 | +54.7% |
| Recurring financial charges | 65 | €19,526 | €30,210 | +€10,684 | +54.7% |
| Profit (loss) for the period before taxes | 9903 | €318,882 | €247,021 | -€71,861 | -22.5% |
| Income taxes | 67/77 | €79,533 | €58,584 | -€20,950 | -26.3% |
| Profit (loss) for the period | 9904 | €239,349 | €188,438 | -€50,911 | -21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €239,349 | €188,438 | -€50,911 | -21.3% |
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 1 November 2026 via checked.be.