MOUSCARDO: 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.
MOUSCARDO
Largest movements
- Receivables within one year +€5,865
up €5,865 (+71.0%), from €8,255 to €14,119
of which Trade receivables: +€6,209
- Stocks and contracts +€3,141
new in 2024: €3,141
- Tangible fixed assets +€1,978
new in 2024: €1,978
of which Furniture and vehicles: +€1,559
- Cash +€824
up €824 (+51.5%), from €1,599 to €2,423
mainly Trade debts (+€16,374) and Other debts (+€3,160)
- Deferred charges and accrued income +€752
up €752 (+321.9%), from €234 to €986
- Trade debts +€16,374
up €16,374 (+849.7%), from €1,927 to €18,302
- Profit (loss) carried forward -€9,342
down €9,342, from €1,892 to -€7,450
- Other debts +€3,160
up €3,160 (+10635.1%), from €30 to €3,189
- Tax, wage and social debts +€1,667
up €1,667 (+51.5%), from €3,239 to €4,907
of which Remuneration and social security: +€2,403
- Accrued charges and deferred income +€700
new in 2024: €700
- Staff costs +€33,432
up €33,432 (+336.1%), from €9,947 to €43,379
- Gross operating margin +€23,390
up €23,390 (+172.0%), from €13,602 to €36,992
- Other operating charges +€1,150
new in 2024: €1,150
- Taxes -€592
down €592 (-98.6%), from €600 to €8
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 | €10,088 | €22,648 | +€12,560 | +124.5% |
| Fixed assets | 21/28 | - | €1,978 | +€1,978 | |
| Tangible fixed assets | 22/27 | - | €1,978 | +€1,978 | |
| Plant, machinery and equipment | 23 | - | €419 | +€419 | |
| Furniture and vehicles | 24 | - | €1,559 | +€1,559 | |
| Current assets | 29/58 | €10,088 | €20,670 | +€10,582 | +104.9% |
| Stocks and contracts in progress | 3 | - | €3,141 | +€3,141 | |
| Stocks | 30/36 | - | €3,141 | +€3,141 | |
| Amounts receivable within one year | 40/41 | €8,255 | €14,119 | +€5,865 | +71.0% |
| Trade receivables | 40 | €7,911 | €14,119 | +€6,209 | +78.5% |
| Other amounts receivable | 41 | €344 | - | -€344 | |
| Cash at bank and in hand | 54/58 | €1,599 | €2,423 | +€824 | +51.5% |
| Deferred charges and accrued income | 490/1 | €234 | €986 | +€752 | +321.9% |
| Total equity and liabilities | 10/49 | €10,088 | €22,648 | +€12,560 | +124.5% |
| Equity | 10/15 | €4,892 | -€4,450 | -€9,342 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,892 | -€7,450 | -€9,342 | |
| Amounts payable | 17/49 | €5,196 | €27,098 | +€21,902 | +421.5% |
| Amounts payable within one year | 42/48 | €5,196 | €26,398 | +€21,202 | +408.0% |
| Trade debts | 44 | €1,927 | €18,302 | +€16,374 | +849.7% |
| Suppliers | 440/4 | €1,927 | €18,302 | +€16,374 | +849.7% |
| Taxes, remuneration and social security | 45 | €3,239 | €4,907 | +€1,667 | +51.5% |
| Taxes | 450/3 | €2,362 | €1,627 | -€735 | -31.1% |
| Remuneration and social security | 454/9 | €877 | €3,280 | +€2,403 | +274.0% |
| Other amounts payable | 47/48 | €30 | €3,189 | +€3,160 | +10635.1% |
| Accrued charges and deferred income | 492/3 | - | €700 | +€700 | |
| Remuneration, social security and pensions | 62 | €9,947 | €43,379 | +€33,432 | +336.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €363 | +€363 | |
| Other operating charges | 640/8 | - | €1,150 | +€1,150 | |
| Gross operating margin | 9900 | €13,602 | €36,992 | +€23,390 | +172.0% |
| Operating profit (loss) | 9901 | €3,655 | -€7,900 | -€11,555 | |
| Financial income | 75/76B | - | €22 | +€22 | |
| Recurring financial income | 75 | - | €22 | +€22 | |
| Financial charges | 65/66B | €1,163 | €1,456 | +€293 | +25.2% |
| Recurring financial charges | 65 | €1,163 | €1,456 | +€293 | +25.2% |
| Profit (loss) for the period before taxes | 9903 | €2,492 | -€9,333 | -€11,825 | |
| Income taxes | 67/77 | €600 | €8 | -€592 | -98.6% |
| Profit (loss) for the period | 9904 | €1,892 | -€9,342 | -€11,233 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,892 | -€9,342 | -€11,233 |
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.