MOUSSEBOIS: 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.
MOUSSEBOIS
Largest movements
- Receivables within one year +€16,711
up €16,711 (+8.6%), from €194,214 to €210,926
- Cash +€9,162
new in 2024: €9,162
mainly Net result for the year (+€18,487) and Short-term financial debts (+€8,315)
- Reserves +€18,000
up €18,000 (+967.7%), from €1,860 to €19,860
of which Distributable reserves: +€18,000
- Short-term financial debts +€8,315
up €8,315 (+198.4%), from €4,192 to €12,507
- Gross operating margin +€8,700
up €8,700 (+20.9%), from €41,556 to €50,256
- Taxes +€3,857
up €3,857 (+42.2%), from €9,143 to €13,000
- Financial charges +€2,517
up €2,517 (+155.0%), from €1,624 to €4,142
- Staff costs +€557
up €557 (+4.3%), from €12,876 to €13,433
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 | €194,214 | €221,149 | +€26,935 | +13.9% |
| Fixed assets | 21/28 | - | €1,062 | +€1,062 | |
| Tangible fixed assets | 22/27 | - | €1,062 | +€1,062 | |
| Furniture and vehicles | 24 | - | €1,062 | +€1,062 | |
| Current assets | 29/58 | €194,214 | €220,088 | +€25,873 | +13.3% |
| Amounts receivable within one year | 40/41 | €194,214 | €210,926 | +€16,711 | +8.6% |
| Other amounts receivable | 41 | €194,214 | €210,926 | +€16,711 | +8.6% |
| Cash at bank and in hand | 54/58 | - | €9,162 | +€9,162 | |
| Total equity and liabilities | 10/49 | €194,214 | €221,149 | +€26,935 | +13.9% |
| Equity | 10/15 | €178,662 | €197,149 | +€18,487 | +10.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €19,860 | +€18,000 | +967.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €18,000 | +€18,000 | |
| Profit (loss) carried forward | 14 | €170,602 | €171,089 | +€487 | +0.3% |
| Amounts payable | 17/49 | €15,552 | €24,000 | +€8,448 | +54.3% |
| Amounts payable within one year | 42/48 | €15,552 | €24,000 | +€8,448 | +54.3% |
| Current portion of amounts payable after more than one year | 42 | €8,778 | €8,787 | +€9 | +0.1% |
| Financial debts | 43 | €4,192 | €12,507 | +€8,315 | +198.4% |
| Credit institutions | 430/8 | €4,192 | €12,507 | +€8,315 | +198.4% |
| Trade debts | 44 | €2,582 | €2,706 | +€124 | +4.8% |
| Suppliers | 440/4 | €2,582 | €2,706 | +€124 | +4.8% |
| Remuneration, social security and pensions | 62 | €12,876 | €13,433 | +€557 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €316 | +€316 | |
| Other operating charges | 640/8 | €552 | €617 | +€64 | +11.7% |
| Non-recurring operating charges | 66A | €4,223 | €261 | -€3,961 | -93.8% |
| Gross operating margin | 9900 | €41,556 | €50,256 | +€8,700 | +20.9% |
| Operating profit (loss) | 9901 | €23,905 | €35,628 | +€11,723 | +49.0% |
| Financial charges | 65/66B | €1,624 | €4,142 | +€2,517 | +155.0% |
| Recurring financial charges | 65 | €1,624 | €4,142 | +€2,517 | +155.0% |
| Profit (loss) for the period before taxes | 9903 | €22,281 | €31,487 | +€9,206 | +41.3% |
| Income taxes | 67/77 | €9,143 | €13,000 | +€3,857 | +42.2% |
| Profit (loss) for the period | 9904 | €13,138 | €18,487 | +€5,349 | +40.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,138 | €18,487 | +€5,349 | +40.7% |
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 8 October 2026 via checked.be.