MOSSIX: 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.
MOSSIX
Largest movements
- Tangible fixed assets -€6,113
down €6,113 (-20.7%), from €29,558 to €23,445
of which Furniture and vehicles: -€6,669
- Receivables within one year -€4,213
down €4,213 (-64.9%), from €6,489 to €2,276
of which Other amounts receivable: -€4,227
- Cash +€2,560
up €2,560 (+8.2%), from €31,357 to €33,917
mainly Depreciation (+€7,062) and Receivables within one year (+€4,213)
- Profit (loss) carried forward -€7,162
down €7,162 (-9.8%), from €72,728 to €65,566
- Gross operating margin -€37,095
down €37,095, from €35,433 to -€1,662
- Taxes -€6,451
no longer reported in 2025 (was €6,451)
- Depreciation +€4,295
up €4,295 (+155.2%), from €2,767 to €7,062
- Financial income +€508
up €508 (+25.6%), from €1,988 to €2,496
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 | €113,105 | €105,190 | -€7,915 | -7.0% |
| Fixed assets | 21/28 | €34,565 | €28,452 | -€6,113 | -17.7% |
| Tangible fixed assets | 22/27 | €29,558 | €23,445 | -€6,113 | -20.7% |
| Plant, machinery and equipment | 23 | - | €883 | +€883 | |
| Furniture and vehicles | 24 | €27,634 | €20,965 | -€6,669 | -24.1% |
| Other tangible fixed assets | 26 | €1,924 | €1,597 | -€327 | -17.0% |
| Financial fixed assets | 28 | €5,007 | €5,007 | = | 0.0% |
| Current assets | 29/58 | €78,540 | €76,738 | -€1,802 | -2.3% |
| Amounts receivable after more than one year | 29 | €40,000 | €40,000 | = | 0.0% |
| Other amounts receivable | 291 | €40,000 | €40,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,489 | €2,276 | -€4,213 | -64.9% |
| Trade receivables | 40 | - | €14 | +€14 | |
| Other amounts receivable | 41 | €6,489 | €2,262 | -€4,227 | -65.1% |
| Cash at bank and in hand | 54/58 | €31,357 | €33,917 | +€2,560 | +8.2% |
| Deferred charges and accrued income | 490/1 | €694 | €545 | -€149 | -21.5% |
| Total equity and liabilities | 10/49 | €113,105 | €105,190 | -€7,915 | -7.0% |
| Equity | 10/15 | €99,538 | €92,376 | -€7,162 | -7.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €20,610 | €20,610 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,728 | €65,566 | -€7,162 | -9.8% |
| Amounts payable | 17/49 | €13,567 | €12,814 | -€753 | -5.6% |
| Amounts payable within one year | 42/48 | €13,491 | €12,753 | -€738 | -5.5% |
| Trade debts | 44 | €948 | €1,725 | +€777 | +82.0% |
| Suppliers | 440/4 | €948 | €1,725 | +€777 | +82.0% |
| Taxes, remuneration and social security | 45 | €7,471 | €6,450 | -€1,021 | -13.7% |
| Taxes | 450/3 | €7,471 | €6,450 | -€1,021 | -13.7% |
| Other amounts payable | 47/48 | €5,072 | €4,578 | -€494 | -9.7% |
| Accrued charges and deferred income | 492/3 | €76 | €61 | -€15 | -19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,767 | €7,062 | +€4,295 | +155.2% |
| Other operating charges | 640/8 | €714 | €889 | +€175 | +24.5% |
| Gross operating margin | 9900 | €35,433 | -€1,662 | -€37,095 | |
| Operating profit (loss) | 9901 | €31,952 | -€9,613 | -€41,565 | |
| Financial income | 75/76B | €1,988 | €2,496 | +€508 | +25.6% |
| Recurring financial income | 75 | €1,988 | €2,496 | +€508 | +25.6% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €33,895 | -€7,162 | -€41,057 | |
| Income taxes | 67/77 | €6,451 | - | -€6,451 | |
| Profit (loss) for the period | 9904 | €27,444 | -€7,162 | -€34,606 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,444 | -€7,162 | -€34,606 |
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 5 October 2026 via checked.be.