MOSTENNE Jérôme: 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.
MOSTENNE Jérôme
Largest movements
- Tangible fixed assets +€41,419
up €41,419 (+4,602%), from €900 to €42,319
of which Furniture and vehicles: +€33,460
- Cash -€37,254
down €37,254 (-35.6%), from €104,541 to €67,287
mainly Investment in fixed assets (net) (-€47,344) and Trade debts (-€12,948)
- Receivables within one year +€6,732
up €6,732 (+15.4%), from €43,741 to €50,472
of which Other amounts receivable: +€33,161
- Debts after one year +€25,099
new in 2025: €25,099
- Trade debts -€12,948
down €12,948 (-73.0%), from €17,727 to €4,780
- Tax, wage and social debts -€9,664
down €9,664 (-36.2%), from €26,703 to €17,040
of which Remuneration and social security: -€6,076
- Current portion of long-term debt +€6,655
new in 2025: €6,655
- Other debts +€3,759
up €3,759 (+7.8%), from €48,026 to €51,785
- Gross operating margin -€44,023
down €44,023 (-24.1%), from €182,936 to €138,913
- Taxes -€22,722
down €22,722 (-98.0%), from €23,194 to €471
- Staff costs +€22,002
up €22,002 (+20.7%), from €106,228 to €128,229
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 | €155,169 | €166,766 | +€11,597 | +7.5% |
| Fixed assets | 21/28 | €1,300 | €42,719 | +€41,419 | +3,186% |
| Tangible fixed assets | 22/27 | €900 | €42,319 | +€41,419 | +4,602% |
| Plant, machinery and equipment | 23 | €900 | €8,859 | +€7,959 | +884% |
| Furniture and vehicles | 24 | - | €33,460 | +€33,460 | |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €153,869 | €124,047 | -€29,822 | -19.4% |
| Amounts receivable within one year | 40/41 | €43,741 | €50,472 | +€6,732 | +15.4% |
| Trade receivables | 40 | €29,425 | €2,996 | -€26,429 | -89.8% |
| Other amounts receivable | 41 | €14,316 | €47,476 | +€33,161 | +232% |
| Cash at bank and in hand | 54/58 | €104,541 | €67,287 | -€37,254 | -35.6% |
| Deferred charges and accrued income | 490/1 | €5,588 | €6,287 | +€700 | +12.5% |
| Total equity and liabilities | 10/49 | €155,169 | €166,766 | +€11,597 | +7.5% |
| Equity | 10/15 | €61,408 | €61,408 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €56,408 | €56,408 | = | 0.0% |
| Distributable reserves | 133 | €56,408 | €56,408 | = | 0.0% |
| Amounts payable | 17/49 | €93,761 | €105,358 | +€11,597 | +12.4% |
| Amounts payable after more than one year | 17 | - | €25,099 | +€25,099 | |
| Financial debts | 170/4 | - | €25,099 | +€25,099 | |
| Amounts payable within one year | 42/48 | €92,456 | €80,260 | -€12,197 | -13.2% |
| Current portion of amounts payable after more than one year | 42 | - | €6,655 | +€6,655 | |
| Trade debts | 44 | €17,727 | €4,780 | -€12,948 | -73.0% |
| Suppliers | 440/4 | €17,727 | €4,780 | -€12,948 | -73.0% |
| Taxes, remuneration and social security | 45 | €26,703 | €17,040 | -€9,664 | -36.2% |
| Taxes | 450/3 | €14,617 | €11,030 | -€3,588 | -24.5% |
| Remuneration and social security | 454/9 | €12,086 | €6,010 | -€6,076 | -50.3% |
| Other amounts payable | 47/48 | €48,026 | €51,785 | +€3,759 | +7.8% |
| Accrued charges and deferred income | 492/3 | €1,305 | - | -€1,305 | |
| Remuneration, social security and pensions | 62 | €106,228 | €128,229 | +€22,002 | +20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,224 | €5,925 | +€701 | +13.4% |
| Other operating charges | 640/8 | €1,298 | €1,592 | +€294 | +22.6% |
| Gross operating margin | 9900 | €182,936 | €138,913 | -€44,023 | -24.1% |
| Operating profit (loss) | 9901 | €70,186 | €3,167 | -€67,019 | -95.5% |
| Financial income | 75/76B | €1,172 | €1,893 | +€721 | +61.5% |
| Recurring financial income | 75 | €1,172 | €1,893 | +€721 | +61.5% |
| Financial charges | 65/66B | €139 | €829 | +€690 | +497% |
| Recurring financial charges | 65 | €139 | €829 | +€690 | +497% |
| Profit (loss) for the period before taxes | 9903 | €71,219 | €4,231 | -€66,989 | -94.1% |
| Income taxes | 67/77 | €23,194 | €471 | -€22,722 | -98.0% |
| Profit (loss) for the period | 9904 | €48,026 | €3,759 | -€44,266 | -92.2% |
| Profit (loss) for the period to be appropriated | 9905 | €48,026 | €3,759 | -€44,266 | -92.2% |
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 15 October 2026 via checked.be.