MOURATIS: 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.
MOURATIS
Largest movements
- Cash -€7,510
down €7,510 (-92.3%), from €8,139 to €629
mainly Net result for the year (-€35,249) and Current portion of long-term debt (-€27,934)
- Stocks and contracts +€3,800
up €3,800 (+38.1%), from €9,975 to €13,775
- Short-term financial debts +€43,360
new in 2024: €43,360
- Profit (loss) carried forward -€35,249
down €35,249 (-44.2%), from -€79,767 to -€115,016
- Current portion of long-term debt -€27,934
down €27,934 (-69.0%), from €40,489 to €12,555
- Other debts +€17,829
up €17,829 (+195.7%), from €9,111 to €26,940
- Tax, wage and social debts -€9,392
down €9,392 (-65.0%), from €14,453 to €5,061
of which Taxes: -€10,746
- Gross operating margin -€43,621
down €43,621 (-49.9%), from €87,438 to €43,816
- Staff costs +€20,331
up €20,331 (+41.7%), from €48,766 to €69,098
- Taxes -€7,325
down €7,325, from €6,663 to -€662
- Financial charges -€3,001
down €3,001 (-32.0%), from €9,388 to €6,388
- Other operating charges +€1,612
up €1,612 (+61.3%), from €2,631 to €4,242
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,364 | €14,657 | -€3,707 | -20.2% |
| Fixed assets | 21/28 | €250 | €250 | = | 0.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €18,114 | €14,407 | -€3,707 | -20.5% |
| Stocks and contracts in progress | 3 | €9,975 | €13,775 | +€3,800 | +38.1% |
| Stocks | 30/36 | €9,975 | €13,775 | +€3,800 | +38.1% |
| Amounts receivable within one year | 40/41 | - | €4 | +€4 | |
| Trade receivables | 40 | - | €4 | +€4 | |
| Cash at bank and in hand | 54/58 | €8,139 | €629 | -€7,510 | -92.3% |
| Total equity and liabilities | 10/49 | €18,364 | €14,657 | -€3,707 | -20.2% |
| Equity | 10/15 | -€59,307 | -€94,556 | -€35,249 | -59.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,767 | -€115,016 | -€35,249 | -44.2% |
| Amounts payable | 17/49 | €77,671 | €109,213 | +€31,542 | +40.6% |
| Amounts payable within one year | 42/48 | €77,671 | €109,213 | +€31,542 | +40.6% |
| Current portion of amounts payable after more than one year | 42 | €40,489 | €12,555 | -€27,934 | -69.0% |
| Financial debts | 43 | - | €43,360 | +€43,360 | |
| Credit institutions | 430/8 | - | €43,360 | +€43,360 | |
| Trade debts | 44 | €13,618 | €21,297 | +€7,679 | +56.4% |
| Suppliers | 440/4 | €13,618 | €21,297 | +€7,679 | +56.4% |
| Taxes, remuneration and social security | 45 | €14,453 | €5,061 | -€9,392 | -65.0% |
| Taxes | 450/3 | €13,038 | €2,293 | -€10,746 | -82.4% |
| Remuneration and social security | 454/9 | €1,415 | €2,768 | +€1,354 | +95.7% |
| Other amounts payable | 47/48 | €9,111 | €26,940 | +€17,829 | +195.7% |
| Remuneration, social security and pensions | 62 | €48,766 | €69,098 | +€20,331 | +41.7% |
| Other operating charges | 640/8 | €2,631 | €4,242 | +€1,612 | +61.3% |
| Gross operating margin | 9900 | €87,438 | €43,816 | -€43,621 | -49.9% |
| Operating profit (loss) | 9901 | €36,041 | -€29,524 | -€65,564 | |
| Financial charges | 65/66B | €9,388 | €6,388 | -€3,001 | -32.0% |
| Recurring financial charges | 65 | €9,388 | €6,388 | -€3,001 | -32.0% |
| Profit (loss) for the period before taxes | 9903 | €26,653 | -€35,911 | -€62,564 | |
| Income taxes | 67/77 | €6,663 | -€662 | -€7,325 | |
| Profit (loss) for the period | 9904 | €19,990 | -€35,249 | -€55,239 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,990 | -€35,249 | -€55,239 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.