MOURATO: 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.
MOURATO
Largest movements
- Deferred charges and accrued income -€2,390
down €2,390 (-79.6%), from €3,002 to €612
- Receivables within one year -€1,751
down €1,751 (-11.6%), from €15,094 to €13,343
of which Other amounts receivable: -€1,693
- Cash +€1,364
up €1,364 (+2,540%), from €54 to €1,418
mainly Other debts (+€9,329) and Accrued charges and deferred income (+€6,836)
- Financial fixed assets -€1,218
down €1,218 (-86.5%), from €1,408 to €190
- Other debts +€9,329
new in 2025: €9,329
- Accrued charges and deferred income +€6,836
up €6,836 (+285%), from €2,398 to €9,233
- Tax, wage and social debts -€6,635
down €6,635 (-28.5%), from €23,268 to €16,633
- Trade debts -€5,852
down €5,852 (-77.0%), from €7,602 to €1,750
- Current portion of long-term debt -€3,999
no longer reported in 2025 (was €3,999)
- Gross operating margin -€6,045
down €6,045, from €3,913 to -€2,132
- Financial charges -€3,098
down €3,098 (-80.4%), from €3,851 to €753
of which Non-recurring financial charges: -€3,332
- Other operating charges -€1,282
down €1,282 (-69.1%), from €1,855 to €573
- Taxes +€202
up €202 (+896%), from €23 to €225
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 | €19,558 | €15,563 | -€3,995 | -20.4% |
| Fixed assets | 21/28 | €1,408 | €190 | -€1,218 | -86.5% |
| Financial fixed assets | 28 | €1,408 | €190 | -€1,218 | -86.5% |
| Current assets | 29/58 | €18,150 | €15,373 | -€2,777 | -15.3% |
| Amounts receivable within one year | 40/41 | €15,094 | €13,343 | -€1,751 | -11.6% |
| Trade receivables | 40 | €59 | - | -€59 | |
| Other amounts receivable | 41 | €15,036 | €13,343 | -€1,693 | -11.3% |
| Cash at bank and in hand | 54/58 | €54 | €1,418 | +€1,364 | +2,540% |
| Deferred charges and accrued income | 490/1 | €3,002 | €612 | -€2,390 | -79.6% |
| Total equity and liabilities | 10/49 | €19,558 | €15,563 | -€3,995 | -20.4% |
| Equity | 10/15 | -€17,709 | -€21,383 | -€3,674 | -20.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,309 | -€39,983 | -€3,674 | -10.1% |
| Amounts payable | 17/49 | €37,267 | €36,946 | -€321 | -0.9% |
| Amounts payable within one year | 42/48 | €34,869 | €27,712 | -€7,157 | -20.5% |
| Current portion of amounts payable after more than one year | 42 | €3,999 | - | -€3,999 | |
| Trade debts | 44 | €7,602 | €1,750 | -€5,852 | -77.0% |
| Suppliers | 440/4 | €7,602 | €1,750 | -€5,852 | -77.0% |
| Taxes, remuneration and social security | 45 | €23,268 | €16,633 | -€6,635 | -28.5% |
| Taxes | 450/3 | €23,268 | €16,633 | -€6,635 | -28.5% |
| Other amounts payable | 47/48 | - | €9,329 | +€9,329 | |
| Accrued charges and deferred income | 492/3 | €2,398 | €9,233 | +€6,836 | +285% |
| Other operating charges | 640/8 | €1,855 | €573 | -€1,282 | -69.1% |
| Gross operating margin | 9900 | €3,913 | -€2,132 | -€6,045 | |
| Operating profit (loss) | 9901 | €2,057 | -€2,705 | -€4,763 | |
| Financial income | 75/76B | €12 | €9 | -€3 | -22.6% |
| Recurring financial income | 75 | €12 | €9 | -€3 | -22.6% |
| Financial charges | 65/66B | €3,851 | €753 | -€3,098 | -80.4% |
| Recurring financial charges | 65 | €519 | €753 | +€234 | +45.1% |
| Non-recurring financial charges | 66B | €3,332 | - | -€3,332 | |
| Profit (loss) for the period before taxes | 9903 | -€1,782 | -€3,449 | -€1,667 | -93.6% |
| Income taxes | 67/77 | €23 | €225 | +€202 | +896% |
| Profit (loss) for the period | 9904 | -€1,805 | -€3,674 | -€1,869 | -104% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,805 | -€3,674 | -€1,869 | -104% |
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 20 October 2026 via checked.be.