MOSTERD HOLDING: 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.
MOSTERD HOLDING
Largest movements
- Tangible fixed assets -€14,136
down €14,136 (-42.5%), from €33,279 to €19,144
- Receivables within one year +€10,335
up €10,335 (+49.1%), from €21,041 to €31,376
of which Trade receivables: +€10,500
- Trade debts -€13,653
down €13,653 (-89.7%), from €15,228 to €1,575
- Other debts +€7,813
up €7,813 (+2.3%), from €338,280 to €346,093
- Tax, wage and social debts -€4,097
down €4,097 (-83.8%), from €4,891 to €794
of which Remuneration and social security: -€4,500
- Gross operating margin +€25,105
up €25,105, from -€8,912 to €16,193
- Financial income +€894
new in 2025: €894
- Other operating charges +€489
up €489 (+62.1%), from €787 to €1,276
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 | €360,511 | €355,143 | -€5,368 | -1.5% |
| Fixed assets | 21/28 | €306,821 | €292,686 | -€14,136 | -4.6% |
| Tangible fixed assets | 22/27 | €33,279 | €19,144 | -€14,136 | -42.5% |
| Furniture and vehicles | 24 | €33,279 | €19,144 | -€14,136 | -42.5% |
| Financial fixed assets | 28 | €273,542 | €273,542 | = | 0.0% |
| Current assets | 29/58 | €53,689 | €62,457 | +€8,768 | +16.3% |
| Amounts receivable after more than one year | 29 | €30,000 | €30,000 | = | 0.0% |
| Other amounts receivable | 291 | €30,000 | €30,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €21,041 | €31,376 | +€10,335 | +49.1% |
| Trade receivables | 40 | €20,467 | €30,967 | +€10,500 | +51.3% |
| Other amounts receivable | 41 | €574 | €409 | -€165 | -28.8% |
| Cash at bank and in hand | 54/58 | €1,684 | - | -€1,684 | |
| Deferred charges and accrued income | 490/1 | €963 | €1,081 | +€117 | +12.2% |
| Total equity and liabilities | 10/49 | €360,511 | €355,143 | -€5,368 | -1.5% |
| Equity | 10/15 | €2,111 | €3,231 | +€1,120 | +53.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,892 | €7,892 | = | 0.0% |
| Distributable reserves | 133 | €7,892 | €7,892 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,381 | -€23,261 | +€1,120 | +4.6% |
| Amounts payable | 17/49 | €358,399 | €351,912 | -€6,488 | -1.8% |
| Amounts payable within one year | 42/48 | €358,399 | €351,912 | -€6,488 | -1.8% |
| Financial debts | 43 | - | €3,450 | +€3,450 | |
| Credit institutions | 430/8 | - | €3,450 | +€3,450 | |
| Trade debts | 44 | €15,228 | €1,575 | -€13,653 | -89.7% |
| Suppliers | 440/4 | €15,228 | €1,575 | -€13,653 | -89.7% |
| Taxes, remuneration and social security | 45 | €4,891 | €794 | -€4,097 | -83.8% |
| Taxes | 450/3 | €391 | €794 | +€403 | +103% |
| Remuneration and social security | 454/9 | €4,500 | - | -€4,500 | |
| Other amounts payable | 47/48 | €338,280 | €346,093 | +€7,813 | +2.3% |
| Non-recurring operating income | 76A | €1,042 | - | -€1,042 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,104 | €14,136 | +€31 | +0.2% |
| Other operating charges | 640/8 | €787 | €1,276 | +€489 | +62.1% |
| Gross operating margin | 9900 | -€8,912 | €16,193 | +€25,105 | |
| Operating profit (loss) | 9901 | -€23,804 | €781 | +€24,585 | |
| Financial income | 75/76B | - | €894 | +€894 | |
| Recurring financial income | 75 | - | €894 | +€894 | |
| Financial charges | 65/66B | €186 | €153 | -€33 | -17.7% |
| Recurring financial charges | 65 | €186 | €153 | -€33 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | -€23,990 | €1,522 | +€25,512 | |
| Income taxes | 67/77 | €391 | €403 | +€11 | +2.9% |
| Profit (loss) for the period | 9904 | -€24,381 | €1,120 | +€25,501 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,381 | €1,120 | +€25,501 |
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 24 October 2026 via checked.be.