MOSSELMAN: 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.
MOSSELMAN
Largest movements
- Cash -€6,270
down €6,270 (-75.6%), from €8,295 to €2,025
mainly Receivables within one year (-€3,273) and Net result for the year (-€2,904)
- Receivables within one year +€3,273
up €3,273 (+35.3%), from €9,259 to €12,532
of which Trade receivables: +€1,778
- Tangible fixed assets -€2,008
down €2,008 (-26.5%), from €7,591 to €5,583
of which Other tangible fixed assets: -€1,178
- Deferred charges and accrued income +€930
up €930 (+39.8%), from €2,335 to €3,265
- Stocks and contracts -€500
down €500 (-20.0%), from €2,500 to €2,000
- Profit (loss) carried forward -€2,904
down €2,904, from €1,896 to -€1,008
- Other debts -€1,580
down €1,580 (-89.4%), from €1,766 to €187
- Trade debts -€1,015
down €1,015 (-40.6%), from €2,501 to €1,486
- Tax, wage and social debts +€924
new in 2025: €924
- Gross operating margin -€10,484
down €10,484, from €10,354 to -€130
- Taxes -€2,064
no longer reported in 2025 (was €2,064)
- Depreciation -€1,764
down €1,764 (-39.4%), from €4,475 to €2,711
- Financial income -€315
down €315 (-67.0%), from €471 to €156
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 | €30,281 | €25,706 | -€4,575 | -15.1% |
| Fixed assets | 21/28 | €7,891 | €5,883 | -€2,008 | -25.4% |
| Tangible fixed assets | 22/27 | €7,591 | €5,583 | -€2,008 | -26.5% |
| Plant, machinery and equipment | 23 | €1,752 | €1,634 | -€117 | -6.7% |
| Furniture and vehicles | 24 | €1,343 | €630 | -€712 | -53.1% |
| Other tangible fixed assets | 26 | €4,497 | €3,319 | -€1,178 | -26.2% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €22,390 | €19,822 | -€2,567 | -11.5% |
| Stocks and contracts in progress | 3 | €2,500 | €2,000 | -€500 | -20.0% |
| Stocks | 30/36 | €2,500 | €2,000 | -€500 | -20.0% |
| Amounts receivable within one year | 40/41 | €9,259 | €12,532 | +€3,273 | +35.3% |
| Trade receivables | 40 | €6,933 | €8,711 | +€1,778 | +25.6% |
| Other amounts receivable | 41 | €2,326 | €3,821 | +€1,495 | +64.3% |
| Cash at bank and in hand | 54/58 | €8,295 | €2,025 | -€6,270 | -75.6% |
| Deferred charges and accrued income | 490/1 | €2,335 | €3,265 | +€930 | +39.8% |
| Total equity and liabilities | 10/49 | €30,281 | €25,706 | -€4,575 | -15.1% |
| Equity | 10/15 | €26,014 | €23,109 | -€2,904 | -11.2% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €17,920 | €17,920 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €17,300 | €17,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,896 | -€1,008 | -€2,904 | |
| Amounts payable | 17/49 | €4,267 | €2,597 | -€1,671 | -39.2% |
| Amounts payable within one year | 42/48 | €4,267 | €2,597 | -€1,671 | -39.2% |
| Trade debts | 44 | €2,501 | €1,486 | -€1,015 | -40.6% |
| Suppliers | 440/4 | €2,501 | €1,486 | -€1,015 | -40.6% |
| Taxes, remuneration and social security | 45 | - | €924 | +€924 | |
| Taxes | 450/3 | - | €924 | +€924 | |
| Other amounts payable | 47/48 | €1,766 | €187 | -€1,580 | -89.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,475 | €2,711 | -€1,764 | -39.4% |
| Gross operating margin | 9900 | €10,354 | -€130 | -€10,484 | |
| Operating profit (loss) | 9901 | €5,879 | -€2,841 | -€8,720 | |
| Financial income | 75/76B | €471 | €156 | -€315 | -67.0% |
| Recurring financial income | 75 | €471 | €156 | -€315 | -67.0% |
| Financial charges | 65/66B | €208 | €220 | +€12 | +5.7% |
| Recurring financial charges | 65 | €208 | €220 | +€12 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | €6,143 | -€2,904 | -€9,047 | |
| Income taxes | 67/77 | €2,064 | - | -€2,064 | |
| Profit (loss) for the period | 9904 | €4,079 | -€2,904 | -€6,983 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,079 | -€2,904 | -€6,983 |
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 9 October 2026 via checked.be.