Moussaillon: 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.
Moussaillon
Largest movements
- Cash +€4,715
up €4,715 (+46.8%), from €10,067 to €14,783
mainly Net result for the year (+€6,545) and Receivables within one year (+€2,739)
- Receivables within one year -€2,739
down €2,739 (-54.6%), from €5,018 to €2,279
of which Trade receivables: -€2,344
- Tangible fixed assets -€2,629
down €2,629 (-44.6%), from €5,898 to €3,269
of which Plant, machinery and equipment: -€2,376
- Trade debts -€5,179
down €5,179 (-71.6%), from €7,232 to €2,053
- Profit (loss) carried forward +€4,045
up €4,045 (+35.1%), from €11,528 to €15,573
- Other debts +€421
up €421 (+20.3%), from €2,079 to €2,500
- Gross operating margin +€17,092
up €17,092 (+273.2%), from €6,256 to €23,348
- Staff costs +€7,379
up €7,379 (+268.9%), from €2,744 to €10,123
- Taxes +€2,790
up €2,790 (+854.9%), from €326 to €3,116
- Depreciation -€1,679
down €1,679 (-39.0%), from €4,308 to €2,629
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.
Cash bridge derived
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 | €23,558 | €23,034 | -€525 | -2.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €6,527 | €3,899 | -€2,629 | -40.3% |
| Tangible fixed assets | 22/27 | €5,898 | €3,269 | -€2,629 | -44.6% |
| Plant, machinery and equipment | 23 | €5,645 | €3,269 | -€2,376 | -42.1% |
| Furniture and vehicles | 24 | €253 | €0 | -€253 | -100.0% |
| Financial fixed assets | 28 | €629 | €629 | = | 0.0% |
| Current assets | 29/58 | €17,031 | €19,135 | +€2,104 | +12.4% |
| Amounts receivable within one year | 40/41 | €5,018 | €2,279 | -€2,739 | -54.6% |
| Trade receivables | 40 | €2,344 | - | -€2,344 | |
| Other amounts receivable | 41 | €2,674 | €2,279 | -€395 | -14.8% |
| Cash at bank and in hand | 54/58 | €10,067 | €14,783 | +€4,715 | +46.8% |
| Deferred charges and accrued income | 490/1 | €1,946 | €2,073 | +€128 | +6.6% |
| Total equity and liabilities | 10/49 | €23,558 | €23,034 | -€525 | -2.2% |
| Equity | 10/15 | €13,528 | €17,573 | +€4,045 | +29.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,528 | €15,573 | +€4,045 | +35.1% |
| Amounts payable | 17/49 | €10,030 | €5,461 | -€4,569 | -45.6% |
| Amounts payable within one year | 42/48 | €10,030 | €5,461 | -€4,569 | -45.6% |
| Trade debts | 44 | €7,232 | €2,053 | -€5,179 | -71.6% |
| Suppliers | 440/4 | €7,232 | €2,053 | -€5,179 | -71.6% |
| Taxes, remuneration and social security | 45 | €719 | €908 | +€189 | +26.3% |
| Taxes | 450/3 | €480 | - | -€480 | |
| Remuneration and social security | 454/9 | €239 | €908 | +€669 | +279.7% |
| Other amounts payable | 47/48 | €2,079 | €2,500 | +€421 | +20.3% |
| Remuneration, social security and pensions | 62 | €2,744 | €10,123 | +€7,379 | +268.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,308 | €2,629 | -€1,679 | -39.0% |
| Other operating charges | 640/8 | €676 | €739 | +€63 | +9.4% |
| Gross operating margin | 9900 | €6,256 | €23,348 | +€17,092 | +273.2% |
| Operating profit (loss) | 9901 | -€1,472 | €9,857 | +€11,328 | |
| Financial income | 75/76B | €93 | €5 | -€88 | -94.5% |
| Recurring financial income | 75 | €93 | €5 | -€88 | -94.5% |
| Financial charges | 65/66B | €215 | €201 | -€14 | -6.5% |
| Recurring financial charges | 65 | €215 | €201 | -€14 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,594 | €9,661 | +€11,255 | |
| Income taxes | 67/77 | €326 | €3,116 | +€2,790 | +854.9% |
| Profit (loss) for the period | 9904 | -€1,920 | €6,545 | +€8,465 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,920 | €6,545 | +€8,465 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.