MOSSELHANDEL BART: 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.
MOSSELHANDEL BART
Largest movements
- Tangible fixed assets -€25,666
down €25,666 (-18.8%), from €136,697 to €111,031
of which Furniture and vehicles: -€51,932
- Cash -€14,541
down €14,541 (-16.7%), from €87,121 to €72,580
mainly Debts after one year (-€131,763) and Investment in fixed assets (net) (-€43,168)
- Stocks and contracts +€13,748
up €13,748 (+8.5%), from €162,199 to €175,947
- Receivables after one year +€13,200
new in 2026: €13,200
- Receivables within one year -€9,334
down €9,334 (-5.3%), from €174,873 to €165,539
of which Other amounts receivable: -€14,390
- Debts after one year -€131,763
down €131,763 (-50.3%), from €261,721 to €129,959
of which Other amounts payable: -€210,000
- Trade debts +€72,835
up €72,835 (+59.8%), from €121,709 to €194,544
- Current portion of long-term debt +€28,560
up €28,560 (+106%), from €26,985 to €55,545
- Reserves +€26,743
up €26,743 (+27.3%), from €97,880 to €124,624
- Tax, wage and social debts -€20,155
down €20,155 (-45.5%), from €44,306 to €24,151
of which Remuneration and social security: -€10,518
- Gross operating margin -€81,378
down €81,378 (-21.5%), from €378,531 to €297,153
- Staff costs -€54,492
down €54,492 (-26.5%), from €205,553 to €151,061
- Other operating charges +€24,937
up €24,937 (+212%), from €11,749 to €36,686
- Taxes +€6,908
up €6,908 (+1,204%), from €574 to €7,482
- Depreciation +€6,059
up €6,059 (+9.7%), from €62,776 to €68,834
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €572,225 | €548,540 | -€23,685 | -4.1% |
| Fixed assets | 21/28 | €136,697 | €111,031 | -€25,666 | -18.8% |
| Tangible fixed assets | 22/27 | €136,697 | €111,031 | -€25,666 | -18.8% |
| Plant, machinery and equipment | 23 | €12,447 | €38,712 | +€26,265 | +211% |
| Furniture and vehicles | 24 | €124,250 | €72,318 | -€51,932 | -41.8% |
| Current assets | 29/58 | €435,528 | €437,509 | +€1,981 | +0.5% |
| Amounts receivable after more than one year | 29 | - | €13,200 | +€13,200 | |
| Other amounts receivable | 291 | - | €13,200 | +€13,200 | |
| Stocks and contracts in progress | 3 | €162,199 | €175,947 | +€13,748 | +8.5% |
| Stocks | 30/36 | €162,199 | €175,947 | +€13,748 | +8.5% |
| Amounts receivable within one year | 40/41 | €174,873 | €165,539 | -€9,334 | -5.3% |
| Trade receivables | 40 | €160,387 | €165,442 | +€5,056 | +3.2% |
| Other amounts receivable | 41 | €14,486 | €96 | -€14,390 | -99.3% |
| Cash at bank and in hand | 54/58 | €87,121 | €72,580 | -€14,541 | -16.7% |
| Deferred charges and accrued income | 490/1 | €11,335 | €10,243 | -€1,092 | -9.6% |
| Total equity and liabilities | 10/49 | €572,225 | €548,540 | -€23,685 | -4.1% |
| Equity | 10/15 | €115,880 | €142,624 | +€26,743 | +23.1% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Reserves | 13 | €97,880 | €124,624 | +€26,743 | +27.3% |
| Distributable reserves | 133 | €97,880 | €124,624 | +€26,743 | +27.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €456,345 | €405,916 | -€50,429 | -11.1% |
| Amounts payable after more than one year | 17 | €261,721 | €129,959 | -€131,763 | -50.3% |
| Financial debts | 170/4 | €51,721 | €129,959 | +€78,237 | +151% |
| Other amounts payable | 178/9 | €210,000 | €0 | -€210,000 | -100% |
| Amounts payable within one year | 42/48 | €194,624 | €275,958 | +€81,334 | +41.8% |
| Current portion of amounts payable after more than one year | 42 | €26,985 | €55,545 | +€28,560 | +106% |
| Trade debts | 44 | €121,709 | €194,544 | +€72,835 | +59.8% |
| Suppliers | 440/4 | €121,709 | €194,544 | +€72,835 | +59.8% |
| Taxes, remuneration and social security | 45 | €44,306 | €24,151 | -€20,155 | -45.5% |
| Taxes | 450/3 | €16,375 | €6,738 | -€9,637 | -58.9% |
| Remuneration and social security | 454/9 | €27,931 | €17,413 | -€10,518 | -37.7% |
| Other amounts payable | 47/48 | €1,624 | €1,718 | +€94 | +5.8% |
| Remuneration, social security and pensions | 62 | €205,553 | €151,061 | -€54,492 | -26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,776 | €68,834 | +€6,059 | +9.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €895 | €0 | -€895 | -100% |
| Other operating charges | 640/8 | €11,749 | €36,686 | +€24,937 | +212% |
| Non-recurring operating charges | 66A | €95,744 | €0 | -€95,744 | -100% |
| Gross operating margin | 9900 | €378,531 | €297,153 | -€81,378 | -21.5% |
| Operating profit (loss) | 9901 | €1,814 | €40,572 | +€38,758 | +2,137% |
| Financial income | 75/76B | €4,667 | €1,040 | -€3,627 | -77.7% |
| Recurring financial income | 75 | €4,667 | €1,040 | -€3,627 | -77.7% |
| Financial charges | 65/66B | €5,439 | €7,386 | +€1,947 | +35.8% |
| Recurring financial charges | 65 | €5,439 | €7,386 | +€1,947 | +35.8% |
| Profit (loss) for the period before taxes | 9903 | €1,042 | €34,225 | +€33,184 | +3,186% |
| Income taxes | 67/77 | €574 | €7,482 | +€6,908 | +1,204% |
| Profit (loss) for the period | 9904 | €468 | €26,743 | +€26,275 | +5,616% |
| Profit (loss) for the period to be appropriated | 9905 | €468 | €26,743 | +€26,275 | +5,616% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.