MOUS CONSULTING: 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.
MOUS CONSULTING
Largest movements
- Current investments -€40,456
down €40,456 (-12.4%), from €325,031 to €284,575
- Cash +€15,412
up €15,412 (+69.0%), from €22,330 to €37,741
mainly Current investments (+€40,456) and Net result for the year (+€35,924)
- Tangible fixed assets -€9,560
down €9,560 (-38.3%), from €24,994 to €15,434
of which Furniture and vehicles: -€11,839
- Receivables within one year -€8,572
down €8,572 (-33.7%), from €25,434 to €16,862
of which Trade receivables: -€10,669
- Other debts -€70,459
no longer reported in 2025 (was €70,459)
- Reserves +€35,924
up €35,924 (+12.4%), from €290,757 to €326,681
- Trade debts -€14,072
down €14,072 (-79.3%), from €17,743 to €3,671
- Tax, wage and social debts +€7,297
up €7,297 (+2,705%), from €270 to €7,567
- Financial charges +€11,351
up €11,351 (+2,936%), from €387 to €11,738
- Financial income +€10,755
up €10,755 (+254%), from €4,234 to €14,989
- Taxes +€1,816
up €1,816 (+11.9%), from €15,262 to €17,079
- Gross operating margin +€1,510
up €1,510 (+2.9%), from €52,555 to €54,065
- Depreciation +€1,162
up €1,162 (+45.4%), from €2,559 to €3,721
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 | €397,829 | €356,519 | -€41,310 | -10.4% |
| Fixed assets | 21/28 | €25,034 | €15,474 | -€9,560 | -38.2% |
| Tangible fixed assets | 22/27 | €24,994 | €15,434 | -€9,560 | -38.3% |
| Plant, machinery and equipment | 23 | - | €2,712 | +€2,712 | |
| Furniture and vehicles | 24 | €22,092 | €10,253 | -€11,839 | -53.6% |
| Other tangible fixed assets | 26 | €2,902 | €2,469 | -€433 | -14.9% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €372,795 | €341,045 | -€31,750 | -8.5% |
| Amounts receivable within one year | 40/41 | €25,434 | €16,862 | -€8,572 | -33.7% |
| Trade receivables | 40 | €25,434 | €14,765 | -€10,669 | -41.9% |
| Other amounts receivable | 41 | - | €2,097 | +€2,097 | |
| Current investments | 50/53 | €325,031 | €284,575 | -€40,456 | -12.4% |
| Cash at bank and in hand | 54/58 | €22,330 | €37,741 | +€15,412 | +69.0% |
| Deferred charges and accrued income | 490/1 | €0 | €1,866 | +€1,866 | |
| Total equity and liabilities | 10/49 | €397,829 | €356,519 | -€41,310 | -10.4% |
| Equity | 10/15 | €309,357 | €345,281 | +€35,924 | +11.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €290,757 | €326,681 | +€35,924 | +12.4% |
| Distributable reserves | 133 | €290,757 | €326,681 | +€35,924 | +12.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €88,471 | €11,238 | -€77,234 | -87.3% |
| Amounts payable within one year | 42/48 | €88,471 | €11,238 | -€77,234 | -87.3% |
| Trade debts | 44 | €17,743 | €3,671 | -€14,072 | -79.3% |
| Suppliers | 440/4 | €17,743 | €3,671 | -€14,072 | -79.3% |
| Taxes, remuneration and social security | 45 | €270 | €7,567 | +€7,297 | +2,705% |
| Taxes | 450/3 | €270 | €7,567 | +€7,297 | +2,705% |
| Other amounts payable | 47/48 | €70,459 | - | -€70,459 | |
| Non-recurring operating income | 76A | - | €18,577 | +€18,577 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,559 | €3,721 | +€1,162 | +45.4% |
| Other operating charges | 640/8 | €251 | €593 | +€342 | +136% |
| Gross operating margin | 9900 | €52,555 | €54,065 | +€1,510 | +2.9% |
| Operating profit (loss) | 9901 | €49,745 | €49,752 | +€6 | 0.0% |
| Financial income | 75/76B | €4,234 | €14,989 | +€10,755 | +254% |
| Recurring financial income | 75 | €4,234 | €14,989 | +€10,755 | +254% |
| Financial charges | 65/66B | €387 | €11,738 | +€11,351 | +2,936% |
| Recurring financial charges | 65 | €387 | €11,738 | +€11,351 | +2,936% |
| Profit (loss) for the period before taxes | 9903 | €53,592 | €53,002 | -€590 | -1.1% |
| Income taxes | 67/77 | €15,262 | €17,079 | +€1,816 | +11.9% |
| Profit (loss) for the period | 9904 | €38,330 | €35,924 | -€2,406 | -6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €38,330 | €35,924 | -€2,406 | -6.3% |
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 21 October 2026 via checked.be.