MOUSSAOUI: 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.
MOUSSAOUI
Largest movements
- Cash +€2,268
up €2,268 (+2.2%), from €103,768 to €106,036
mainly Net result for the year (+€8,166) and Tax, wage and social debts (+€3,065)
- Profit (loss) carried forward +€8,166
up €8,166 (+7.8%), from €104,791 to €112,957
- Trade debts -€7,857
down €7,857 (-35.3%), from €22,287 to €14,431
- Tax, wage and social debts +€3,065
up €3,065 (+92.0%), from €3,332 to €6,397
- Financial charges -€27,784
down €27,784 (-91.3%), from €30,421 to €2,636
- Gross operating margin -€9,970
down €9,970 (-19.1%), from €52,116 to €42,146
- Taxes +€6,359
new in 2025: €6,359
- Staff costs +€5,407
up €5,407 (+25.4%), from €21,322 to €26,729
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 | €150,862 | €154,237 | +€3,374 | +2.2% |
| Fixed assets | 21/28 | €545 | €325 | -€220 | -40.4% |
| Tangible fixed assets | 22/27 | €392 | €172 | -€220 | -56.2% |
| Plant, machinery and equipment | 23 | €392 | €172 | -€220 | -56.2% |
| Financial fixed assets | 28 | €153 | €153 | = | 0.0% |
| Current assets | 29/58 | €150,318 | €153,912 | +€3,594 | +2.4% |
| Stocks and contracts in progress | 3 | €3,286 | €3,191 | -€95 | -2.9% |
| Stocks | 30/36 | €3,286 | €3,191 | -€95 | -2.9% |
| Amounts receivable within one year | 40/41 | €43,264 | €44,685 | +€1,421 | +3.3% |
| Other amounts receivable | 41 | €43,264 | €44,685 | +€1,421 | +3.3% |
| Cash at bank and in hand | 54/58 | €103,768 | €106,036 | +€2,268 | +2.2% |
| Total equity and liabilities | 10/49 | €150,862 | €154,237 | +€3,374 | +2.2% |
| Equity | 10/15 | €125,243 | €133,409 | +€8,166 | +6.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €104,791 | €112,957 | +€8,166 | +7.8% |
| Amounts payable | 17/49 | €25,620 | €20,828 | -€4,792 | -18.7% |
| Amounts payable within one year | 42/48 | €25,620 | €20,828 | -€4,792 | -18.7% |
| Trade debts | 44 | €22,287 | €14,431 | -€7,857 | -35.3% |
| Suppliers | 440/4 | €22,287 | €14,431 | -€7,857 | -35.3% |
| Taxes, remuneration and social security | 45 | €3,332 | €6,397 | +€3,065 | +92.0% |
| Remuneration and social security | 454/9 | €3,332 | €6,397 | +€3,065 | +92.0% |
| Remuneration, social security and pensions | 62 | €21,322 | €26,729 | +€5,407 | +25.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €220 | €220 | = | 0.0% |
| Other operating charges | 640/8 | €556 | €242 | -€314 | -56.5% |
| Non-recurring operating charges | 66A | €422 | - | -€422 | |
| Gross operating margin | 9900 | €52,116 | €42,146 | -€9,970 | -19.1% |
| Operating profit (loss) | 9901 | €29,597 | €14,955 | -€14,641 | -49.5% |
| Financial income | 75/76B | €2,328 | €2,206 | -€122 | -5.2% |
| Recurring financial income | 75 | €2,328 | €2,206 | -€122 | -5.2% |
| Financial charges | 65/66B | €30,421 | €2,636 | -€27,784 | -91.3% |
| Recurring financial charges | 65 | €30,421 | €2,636 | -€27,784 | -91.3% |
| Profit (loss) for the period before taxes | 9903 | €1,504 | €14,525 | +€13,021 | +866.1% |
| Income taxes | 67/77 | - | €6,359 | +€6,359 | |
| Profit (loss) for the period | 9904 | €1,504 | €8,166 | +€6,662 | +443.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,504 | €8,166 | +€6,662 | +443.1% |
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 12 October 2026 via checked.be.