MOUSE ART: 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.
MOUSE ART
Largest movements
- Cash +€40,400
up €40,400 (+50.9%), from €79,401 to €119,801
mainly Net result for the year (+€40,639) and Tax, wage and social debts (+€16,940)
- Receivables within one year +€4,194
up €4,194 (+31.1%), from €13,475 to €17,669
of which Trade receivables: +€11,223
- Tangible fixed assets -€2,895
down €2,895 (-38.0%), from €7,609 to €4,714
of which Furniture and vehicles: -€3,119
- Current investments +€1,500
new in 2025: €1,500
- Reserves +€40,639
up €40,639 (+53.9%), from €75,457 to €116,096
- Tax, wage and social debts +€16,940
up €16,940 (+498%), from €3,403 to €20,342
of which Taxes: +€14,730
- Other debts -€15,720
down €15,720 (-95.7%), from €16,430 to €710
- Gross operating margin +€47,664
up €47,664 (+341%), from €13,958 to €61,622
- Taxes +€13,389
up €13,389 (+449%), from €2,980 to €16,369
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 | €102,609 | €145,427 | +€42,818 | +41.7% |
| Fixed assets | 21/28 | €7,609 | €4,714 | -€2,895 | -38.0% |
| Tangible fixed assets | 22/27 | €7,609 | €4,714 | -€2,895 | -38.0% |
| Plant, machinery and equipment | 23 | €1,106 | €1,329 | +€223 | +20.2% |
| Furniture and vehicles | 24 | €6,503 | €3,385 | -€3,119 | -48.0% |
| Current assets | 29/58 | €95,000 | €140,713 | +€45,713 | +48.1% |
| Amounts receivable within one year | 40/41 | €13,475 | €17,669 | +€4,194 | +31.1% |
| Trade receivables | 40 | €6,446 | €17,669 | +€11,223 | +174% |
| Other amounts receivable | 41 | €7,029 | - | -€7,029 | |
| Current investments | 50/53 | - | €1,500 | +€1,500 | |
| Cash at bank and in hand | 54/58 | €79,401 | €119,801 | +€40,400 | +50.9% |
| Deferred charges and accrued income | 490/1 | €2,124 | €1,743 | -€381 | -18.0% |
| Total equity and liabilities | 10/49 | €102,609 | €145,427 | +€42,818 | +41.7% |
| Equity | 10/15 | €81,657 | €122,296 | +€40,639 | +49.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €75,457 | €116,096 | +€40,639 | +53.9% |
| Distributable reserves | 133 | €75,457 | €116,096 | +€40,639 | +53.9% |
| Amounts payable | 17/49 | €20,952 | €23,131 | +€2,179 | +10.4% |
| Amounts payable within one year | 42/48 | €20,952 | €23,131 | +€2,179 | +10.4% |
| Trade debts | 44 | €1,119 | €2,079 | +€959 | +85.7% |
| Suppliers | 440/4 | €1,119 | €2,079 | +€959 | +85.7% |
| Taxes, remuneration and social security | 45 | €3,403 | €20,342 | +€16,940 | +498% |
| Taxes | 450/3 | €3,403 | €18,132 | +€14,730 | +433% |
| Remuneration and social security | 454/9 | - | €2,210 | +€2,210 | |
| Other amounts payable | 47/48 | €16,430 | €710 | -€15,720 | -95.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,087 | €3,638 | -€449 | -11.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €13,958 | €61,622 | +€47,664 | +341% |
| Operating profit (loss) | 9901 | €9,484 | €57,584 | +€48,100 | +507% |
| Financial income | 75/76B | €31 | - | -€31 | |
| Recurring financial income | 75 | €31 | - | -€31 | |
| Financial charges | 65/66B | €677 | €576 | -€101 | -14.9% |
| Recurring financial charges | 65 | €677 | €576 | -€101 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €8,838 | €57,008 | +€48,170 | +545% |
| Income taxes | 67/77 | €2,980 | €16,369 | +€13,389 | +449% |
| Profit (loss) for the period | 9904 | €5,857 | €40,639 | +€34,781 | +594% |
| Profit (loss) for the period to be appropriated | 9905 | €5,857 | €40,639 | +€34,781 | +594% |
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 16 October 2026 via checked.be.