MOSX: 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.
MOSX
Largest movements
- Cash +€87,326
up €87,326 (+811%), from €10,769 to €98,095
mainly Net result for the year (+€88,609) and Tax, wage and social debts (+€20,533)
- Deferred charges and accrued income +€15,219
up €15,219 (+8,469%), from €180 to €15,398
- Receivables within one year +€11,873
up €11,873 (+103%), from €11,473 to €23,346
of which Other amounts receivable: +€7,727
- Tangible fixed assets -€2,038
down €2,038 (-5.8%), from €35,192 to €33,153
of which Other tangible fixed assets: -€4,040
- Reserves +€88,609
up €88,609 (+215%), from €41,153 to €129,762
- Tax, wage and social debts +€20,533
up €20,533 (+123%), from €16,652 to €37,185
- Gross operating margin +€86,549
up €86,549 (+231%), from €37,491 to €124,039
- Taxes +€18,730
up €18,730 (+255%), from €7,356 to €26,086
- Depreciation +€3,426
up €3,426 (+62.7%), from €5,462 to €8,888
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 | €60,332 | €171,285 | +€110,953 | +184% |
| Fixed assets | 21/28 | €37,909 | €34,446 | -€3,463 | -9.1% |
| Intangible fixed assets | 21 | €2,718 | €1,293 | -€1,425 | -52.4% |
| Tangible fixed assets | 22/27 | €35,192 | €33,153 | -€2,038 | -5.8% |
| Furniture and vehicles | 24 | - | €2,002 | +€2,002 | |
| Other tangible fixed assets | 26 | €35,192 | €31,152 | -€4,040 | -11.5% |
| Current assets | 29/58 | €22,422 | €136,839 | +€114,417 | +510% |
| Amounts receivable within one year | 40/41 | €11,473 | €23,346 | +€11,873 | +103% |
| Trade receivables | 40 | €2,793 | €6,939 | +€4,146 | +148% |
| Other amounts receivable | 41 | €8,680 | €16,407 | +€7,727 | +89.0% |
| Cash at bank and in hand | 54/58 | €10,769 | €98,095 | +€87,326 | +811% |
| Deferred charges and accrued income | 490/1 | €180 | €15,398 | +€15,219 | +8,469% |
| Total equity and liabilities | 10/49 | €60,332 | €171,285 | +€110,953 | +184% |
| Equity | 10/15 | €43,153 | €131,762 | +€88,609 | +205% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €41,153 | €129,762 | +€88,609 | +215% |
| Distributable reserves | 133 | €41,153 | €129,762 | +€88,609 | +215% |
| Amounts payable | 17/49 | €17,179 | €39,524 | +€22,345 | +130% |
| Amounts payable within one year | 42/48 | €17,179 | €39,524 | +€22,345 | +130% |
| Trade debts | 44 | €527 | €1,819 | +€1,293 | +245% |
| Suppliers | 440/4 | €527 | €1,819 | +€1,293 | +245% |
| Taxes, remuneration and social security | 45 | €16,652 | €37,185 | +€20,533 | +123% |
| Taxes | 450/3 | €16,652 | €37,185 | +€20,533 | +123% |
| Other amounts payable | 47/48 | €0 | €520 | +€520 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,462 | €8,888 | +€3,426 | +62.7% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €37,491 | €124,039 | +€86,549 | +231% |
| Operating profit (loss) | 9901 | €31,523 | €114,631 | +€83,108 | +264% |
| Financial income | 75/76B | €487 | €183 | -€304 | -62.4% |
| Recurring financial income | 75 | €487 | €183 | -€304 | -62.4% |
| Financial charges | 65/66B | €92 | €119 | +€27 | +28.9% |
| Recurring financial charges | 65 | €92 | €119 | +€27 | +28.9% |
| Profit (loss) for the period before taxes | 9903 | €31,918 | €114,695 | +€82,777 | +259% |
| Income taxes | 67/77 | €7,356 | €26,086 | +€18,730 | +255% |
| Profit (loss) for the period | 9904 | €24,562 | €88,609 | +€64,047 | +261% |
| Profit (loss) for the period to be appropriated | 9905 | €24,562 | €88,609 | +€64,047 | +261% |
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.