MOUSSE: 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.
MOUSSE
Largest movements
- Receivables within one year +€35,616
up €35,616 (+152.1%), from €23,414 to €59,030
of which Trade receivables: +€50,150
- Deferred charges and accrued income +€12,037
up €12,037 (+1014.8%), from €1,186 to €13,223
- Stocks and contracts -€3,317
down €3,317 (-15.5%), from €21,342 to €18,025
- Advances received +€25,047
new in 2024: €25,047
- Trade debts +€19,300
up €19,300 (+368.1%), from €5,243 to €24,543
- Debts after one year -€3,445
down €3,445 (-61.6%), from €5,595 to €2,149
- Tax, wage and social debts +€1,442
up €1,442 (+24.8%), from €5,826 to €7,268
- Short-term financial debts +€1,216
up €1,216 (+33.9%), from €3,593 to €4,809
- Gross operating margin -€3,958
down €3,958 (-29.1%), from €13,599 to €9,642
- Financial charges +€2,228
up €2,228 (+69.6%), from €3,203 to €5,431
- Other operating charges -€725
down €725 (-63.7%), from €1,139 to €413
- Taxes -€542
down €542 (-13.9%), from €3,908 to €3,365
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 | €48,939 | €92,445 | +€43,506 | +88.9% |
| Fixed assets | 21/28 | €1,412 | €583 | -€830 | -58.7% |
| Tangible fixed assets | 22/27 | €1,357 | €583 | -€775 | -57.1% |
| Plant, machinery and equipment | 23 | €1,357 | €583 | -€775 | -57.1% |
| Financial fixed assets | 28 | €55 | - | -€55 | |
| Current assets | 29/58 | €47,527 | €91,863 | +€44,336 | +93.3% |
| Stocks and contracts in progress | 3 | €21,342 | €18,025 | -€3,317 | -15.5% |
| Stocks | 30/36 | €21,342 | €18,025 | -€3,317 | -15.5% |
| Amounts receivable within one year | 40/41 | €23,414 | €59,030 | +€35,616 | +152.1% |
| Trade receivables | 40 | - | €50,150 | +€50,150 | |
| Other amounts receivable | 41 | €23,414 | €8,880 | -€14,534 | -62.1% |
| Cash at bank and in hand | 54/58 | €1,585 | €1,585 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €1,186 | €13,223 | +€12,037 | +1014.8% |
| Total equity and liabilities | 10/49 | €48,939 | €92,445 | +€43,506 | +88.9% |
| Equity | 10/15 | €25,519 | €25,184 | -€335 | -1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €786 | €786 | = | 0.0% |
| Non-distributable reserves | 130/1 | €786 | €786 | = | 0.0% |
| Reserves not available under the articles | 1311 | €786 | €786 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,132 | €5,797 | -€335 | -5.5% |
| Amounts payable | 17/49 | €23,421 | €67,262 | +€43,841 | +187.2% |
| Amounts payable after more than one year | 17 | €5,595 | €2,149 | -€3,445 | -61.6% |
| Financial debts | 170/4 | €5,595 | €2,149 | -€3,445 | -61.6% |
| Amounts payable within one year | 42/48 | €17,826 | €65,112 | +€47,286 | +265.3% |
| Current portion of amounts payable after more than one year | 42 | €3,164 | €3,445 | +€281 | +8.9% |
| Financial debts | 43 | €3,593 | €4,809 | +€1,216 | +33.9% |
| Credit institutions | 430/8 | €3,593 | €4,809 | +€1,216 | +33.9% |
| Trade debts | 44 | €5,243 | €24,543 | +€19,300 | +368.1% |
| Suppliers | 440/4 | €5,243 | €24,543 | +€19,300 | +368.1% |
| Advances received on contracts in progress | 46 | - | €25,047 | +€25,047 | |
| Taxes, remuneration and social security | 45 | €5,826 | €7,268 | +€1,442 | +24.8% |
| Taxes | 450/3 | €5,826 | €7,268 | +€1,442 | +24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €775 | €775 | = | 0.0% |
| Other operating charges | 640/8 | €1,139 | €413 | -€725 | -63.7% |
| Gross operating margin | 9900 | €13,599 | €9,642 | -€3,958 | -29.1% |
| Operating profit (loss) | 9901 | €11,686 | €8,454 | -€3,232 | -27.7% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €3,203 | €5,431 | +€2,228 | +69.6% |
| Recurring financial charges | 65 | €3,203 | €5,431 | +€2,228 | +69.6% |
| Profit (loss) for the period before taxes | 9903 | €8,483 | €3,030 | -€5,453 | -64.3% |
| Income taxes | 67/77 | €3,908 | €3,365 | -€542 | -13.9% |
| Profit (loss) for the period | 9904 | €4,575 | -€335 | -€4,911 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,575 | -€335 | -€4,911 |
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 30 September 2026 via checked.be.