MOSSELMAN: 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.
MOSSELMAN
Largest movements
- Receivables within one year +€26,101
up €26,101 (+84.2%), from €31,009 to €57,109
of which Other amounts receivable: +€23,708
- Tangible fixed assets +€13,830
up €13,830 (+6.1%), from €226,548 to €240,377
- Cash +€9,366
up €9,366 (+247.9%), from €3,777 to €13,143
mainly Net result for the year (+€41,214) and Other debts (+€30,343)
- Other debts +€30,343
up €30,343 (+343.3%), from €8,838 to €39,181
- Profit (loss) carried forward +€14,214
up €14,214 (+12.0%), from €118,619 to €132,833
No income-statement line moved by more than 1% of the activity.
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 | €268,171 | €315,198 | +€47,026 | +17.5% |
| Fixed assets | 21/28 | €226,548 | €240,377 | +€13,830 | +6.1% |
| Tangible fixed assets | 22/27 | €226,548 | €240,377 | +€13,830 | +6.1% |
| Land and buildings | 22 | €226,548 | €240,377 | +€13,830 | +6.1% |
| Current assets | 29/58 | €41,624 | €74,820 | +€33,197 | +79.8% |
| Amounts receivable within one year | 40/41 | €31,009 | €57,109 | +€26,101 | +84.2% |
| Trade receivables | 40 | €2,231 | €4,623 | +€2,393 | +107.3% |
| Other amounts receivable | 41 | €28,778 | €52,486 | +€23,708 | +82.4% |
| Cash at bank and in hand | 54/58 | €3,777 | €13,143 | +€9,366 | +247.9% |
| Deferred charges and accrued income | 490/1 | €6,838 | €4,568 | -€2,270 | -33.2% |
| Total equity and liabilities | 10/49 | €268,171 | €315,198 | +€47,026 | +17.5% |
| Equity | 10/15 | €244,864 | €259,078 | +€14,214 | +5.8% |
| Contributions | 10/11 | €111,430 | €111,430 | = | 0.0% |
| Reserves | 13 | €14,816 | €14,816 | = | 0.0% |
| Distributable reserves | 133 | €14,816 | €14,816 | = | 0.0% |
| Profit (loss) carried forward | 14 | €118,619 | €132,833 | +€14,214 | +12.0% |
| Amounts payable | 17/49 | €23,307 | €56,119 | +€32,812 | +140.8% |
| Amounts payable within one year | 42/48 | €17,637 | €50,449 | +€32,812 | +186.0% |
| Trade debts | 44 | - | €629 | +€629 | |
| Suppliers | 440/4 | - | €629 | +€629 | |
| Taxes, remuneration and social security | 45 | €8,799 | €10,640 | +€1,841 | +20.9% |
| Taxes | 450/3 | €8,799 | €10,640 | +€1,841 | +20.9% |
| Other amounts payable | 47/48 | €8,838 | €39,181 | +€30,343 | +343.3% |
| Accrued charges and deferred income | 492/3 | €5,670 | €5,670 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,015 | €6,276 | +€261 | +4.3% |
| Other operating charges | 640/8 | €6,266 | €6,283 | +€17 | +0.3% |
| Gross operating margin | 9900 | €56,778 | €56,484 | -€294 | -0.5% |
| Operating profit (loss) | 9901 | €44,497 | €43,925 | -€572 | -1.3% |
| Financial income | 75/76B | €2,237 | €2,516 | +€279 | +12.5% |
| Recurring financial income | 75 | €2,237 | €2,516 | +€279 | +12.5% |
| Financial charges | 65/66B | €54 | €53 | -€1 | -1.1% |
| Recurring financial charges | 65 | €54 | €53 | -€1 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €46,681 | €46,388 | -€293 | -0.6% |
| Income taxes | 67/77 | €5,363 | €5,174 | -€189 | -3.5% |
| Profit (loss) for the period | 9904 | €41,318 | €41,214 | -€104 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €41,318 | €41,214 | -€104 | -0.3% |
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 2 October 2026 via checked.be.