MOUSSA SERVICE: 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.
MOUSSA SERVICE
Largest movements
- Receivables within one year +€3,011
up €3,011 (+1,990%), from €151 to €3,162
- Cash +€1,840
up €1,840 (+711%), from €259 to €2,099
mainly Tax, wage and social debts (+€6,429) and Accrued charges and deferred income (+€835)
- Tax, wage and social debts +€6,429
up €6,429 (+460%), from €1,399 to €7,828
of which Remuneration and social security: +€6,465
- Profit (loss) carried forward -€1,119
down €1,119 (-11.4%), from -€9,802 to -€10,921
- Accrued charges and deferred income +€835
new in 2025: €835
- Other debts -€775
no longer reported in 2025 (was €775)
- Trade debts -€519
down €519 (-12.8%), from €4,039 to €3,520
- Turnover -€17,960
down €17,960 (-45.8%), from €39,232 to €21,273
- Gross operating margin -€11,081
down €11,081, from €10,081 to -€1,000
- Purchases and services -€6,699
down €6,699 (-23.0%), from €29,151 to €22,452
- Staff costs -€2,018
no longer reported in 2025 (was €2,018)
- Other operating charges -€825
no longer reported in 2025 (was €825)
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 | €410 | €5,261 | +€4,851 | +1,183% |
| Current assets | 29/58 | €410 | €5,261 | +€4,851 | +1,183% |
| Amounts receivable within one year | 40/41 | €151 | €3,162 | +€3,011 | +1,990% |
| Trade receivables | 40 | €151 | €3,162 | +€3,011 | +1,990% |
| Cash at bank and in hand | 54/58 | €259 | €2,099 | +€1,840 | +711% |
| Total equity and liabilities | 10/49 | €410 | €5,261 | +€4,851 | +1,183% |
| Equity | 10/15 | -€5,802 | -€6,921 | -€1,119 | -19.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,802 | -€10,921 | -€1,119 | -11.4% |
| Amounts payable | 17/49 | €6,212 | €12,183 | +€5,970 | +96.1% |
| Amounts payable within one year | 42/48 | €6,212 | €11,348 | +€5,135 | +82.7% |
| Trade debts | 44 | €4,039 | €3,520 | -€519 | -12.8% |
| Suppliers | 440/4 | €4,039 | €3,520 | -€519 | -12.8% |
| Taxes, remuneration and social security | 45 | €1,399 | €7,828 | +€6,429 | +460% |
| Taxes | 450/3 | €1,399 | €1,363 | -€36 | -2.6% |
| Remuneration and social security | 454/9 | - | €6,465 | +€6,465 | |
| Other amounts payable | 47/48 | €775 | - | -€775 | |
| Accrued charges and deferred income | 492/3 | - | €835 | +€835 | |
| Turnover | 70 | €39,232 | €21,273 | -€17,960 | -45.8% |
| Non-recurring operating income | 76A | - | €179 | +€179 | |
| Goods, raw materials, services and sundry goods | 60/61 | €29,151 | €22,452 | -€6,699 | -23.0% |
| Remuneration, social security and pensions | 62 | €2,018 | - | -€2,018 | |
| Other operating charges | 640/8 | €825 | - | -€825 | |
| Gross operating margin | 9900 | €10,081 | -€1,000 | -€11,081 | |
| Operating profit (loss) | 9901 | €7,238 | -€1,000 | -€8,238 | |
| Financial charges | 65/66B | €167 | €119 | -€48 | -28.7% |
| Recurring financial charges | 65 | €167 | €119 | -€48 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | €7,072 | -€1,119 | -€8,191 | |
| Profit (loss) for the period | 9904 | €7,072 | -€1,119 | -€8,191 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,072 | -€1,119 | -€8,191 |
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.