MOSTMANS - BEHEER: 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.
MOSTMANS - BEHEER
Largest movements
- Receivables after one year +€68,209
up €68,209 (+12.2%), from €558,740 to €626,949
- Tangible fixed assets -€32,818
down €32,818 (-3.0%), from €1.1m to €1.1m
of which Land and buildings: -€32,499
- Cash +€18,730
up €18,730 (+25.2%), from €74,279 to €93,008
mainly Net result for the year (+€48,679) and Depreciation (+€46,934)
- Reserves +€48,679
up €48,679 (+3.3%), from €1.5m to €1.5m
of which Distributable reserves: +€59,096
- Gross operating margin -€15,323
down €15,323 (-11.4%), from €134,074 to €118,751
- Taxes -€4,674
down €4,674 (-18.9%), from €24,678 to €20,004
- Financial income +€1,605
up €1,605 (+9.7%), from €16,603 to €18,209
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 | €1,731,989 | €1,777,950 | +€45,961 | +2.7% |
| Fixed assets | 21/28 | €1,082,880 | €1,050,062 | -€32,818 | -3.0% |
| Tangible fixed assets | 22/27 | €1,082,880 | €1,050,062 | -€32,818 | -3.0% |
| Land and buildings | 22 | €1,076,988 | €1,044,489 | -€32,499 | -3.0% |
| Plant, machinery and equipment | 23 | €5,892 | €5,573 | -€319 | -5.4% |
| Current assets | 29/58 | €649,109 | €727,888 | +€78,779 | +12.1% |
| Amounts receivable after more than one year | 29 | €558,740 | €626,949 | +€68,209 | +12.2% |
| Other amounts receivable | 291 | €558,740 | €626,949 | +€68,209 | +12.2% |
| Amounts receivable within one year | 40/41 | €120 | €3,116 | +€2,996 | +2,497% |
| Other amounts receivable | 41 | €120 | €3,116 | +€2,996 | +2,497% |
| Cash at bank and in hand | 54/58 | €74,279 | €93,008 | +€18,730 | +25.2% |
| Deferred charges and accrued income | 490/1 | €15,970 | €4,815 | -€11,156 | -69.9% |
| Total equity and liabilities | 10/49 | €1,731,989 | €1,777,950 | +€45,961 | +2.7% |
| Equity | 10/15 | €1,549,436 | €1,598,115 | +€48,679 | +3.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,487,436 | €1,536,115 | +€48,679 | +3.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €207,218 | €196,800 | -€10,417 | -5.0% |
| Distributable reserves | 133 | €1,274,018 | €1,333,114 | +€59,096 | +4.6% |
| Provisions and deferred taxes | 16 | €69,073 | €65,600 | -€3,472 | -5.0% |
| Provisions for liabilities and charges | 160/5 | €69,073 | €65,600 | -€3,472 | -5.0% |
| Taxes | 161 | €69,073 | €65,600 | -€3,472 | -5.0% |
| Amounts payable | 17/49 | €113,480 | €114,235 | +€755 | +0.7% |
| Amounts payable after more than one year | 17 | €3,255 | €3,255 | = | 0.0% |
| Other amounts payable | 178/9 | €3,255 | €3,255 | = | 0.0% |
| Amounts payable within one year | 42/48 | €101,002 | €99,889 | -€1,113 | -1.1% |
| Trade debts | 44 | €5,964 | €516 | -€5,448 | -91.3% |
| Suppliers | 440/4 | €5,964 | €516 | -€5,448 | -91.3% |
| Taxes, remuneration and social security | 45 | €3,193 | €3,692 | +€500 | +15.7% |
| Taxes | 450/3 | €3,193 | €3,692 | +€500 | +15.7% |
| Other amounts payable | 47/48 | €91,846 | €95,681 | +€3,835 | +4.2% |
| Accrued charges and deferred income | 492/3 | €9,223 | €11,091 | +€1,868 | +20.3% |
| Non-recurring operating income | 76A | €11,382 | - | -€11,382 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,710 | €46,934 | +€1,224 | +2.7% |
| Other operating charges | 640/8 | €17,069 | €18,002 | +€933 | +5.5% |
| Gross operating margin | 9900 | €134,074 | €118,751 | -€15,323 | -11.4% |
| Operating profit (loss) | 9901 | €71,295 | €53,815 | -€17,480 | -24.5% |
| Financial income | 75/76B | €16,603 | €18,209 | +€1,605 | +9.7% |
| Recurring financial income | 75 | €16,603 | €18,209 | +€1,605 | +9.7% |
| Financial charges | 65/66B | €5,651 | €6,813 | +€1,162 | +20.6% |
| Recurring financial charges | 65 | €5,651 | €6,813 | +€1,162 | +20.6% |
| Profit (loss) for the period before taxes | 9903 | €82,247 | €65,210 | -€17,037 | -20.7% |
| Transfer from deferred taxes | 780 | €3,472 | €3,472 | = | 0.0% |
| Income taxes | 67/77 | €24,678 | €20,004 | -€4,674 | -18.9% |
| Profit (loss) for the period | 9904 | €61,042 | €48,679 | -€12,364 | -20.3% |
| Transfer from tax-exempt reserves | 789 | €10,417 | €10,417 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €71,460 | €59,096 | -€12,364 | -17.3% |
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 17 October 2026 via checked.be.