MOUSSERIE: 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.
MOUSSERIE
Largest movements
- Receivables within one year +€34,649
up €34,649 (+92.2%), from €37,586 to €72,235
of which Trade receivables: +€24,476
- Profit (loss) carried forward -€442,193
down €442,193 (-100%), from €442,193 to €0
- Reserves +€388,868
new in 2025: €388,868
- Other debts +€90,027
up €90,027 (+170%), from €52,905 to €142,931
- Financial income -€59,686
down €59,686 (-59.4%), from €100,486 to €40,800
- Gross operating margin +€23,460
up €23,460 (+67.9%), from €34,544 to €58,004
- Taxes +€5,989
up €5,989 (+66.0%), from €9,074 to €15,063
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 | €513,451 | €550,067 | +€36,616 | +7.1% |
| Fixed assets | 21/28 | €455,464 | €455,024 | -€441 | -0.1% |
| Tangible fixed assets | 22/27 | €1,000 | €560 | -€441 | -44.0% |
| Furniture and vehicles | 24 | €1,000 | €560 | -€441 | -44.0% |
| Financial fixed assets | 28 | €454,464 | €454,464 | = | 0.0% |
| Current assets | 29/58 | €57,987 | €95,043 | +€37,056 | +63.9% |
| Amounts receivable within one year | 40/41 | €37,586 | €72,235 | +€34,649 | +92.2% |
| Trade receivables | 40 | €7,260 | €31,736 | +€24,476 | +337% |
| Other amounts receivable | 41 | €30,326 | €40,499 | +€10,173 | +33.5% |
| Cash at bank and in hand | 54/58 | €20,401 | €22,808 | +€2,407 | +11.8% |
| Total equity and liabilities | 10/49 | €513,451 | €550,067 | +€36,616 | +7.1% |
| Equity | 10/15 | €452,193 | €398,868 | -€53,325 | -11.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €388,868 | +€388,868 | |
| Distributable reserves | 133 | - | €388,868 | +€388,868 | |
| Profit (loss) carried forward | 14 | €442,193 | €0 | -€442,193 | -100% |
| Amounts payable | 17/49 | €61,258 | €151,199 | +€89,941 | +147% |
| Amounts payable within one year | 42/48 | €59,385 | €149,299 | +€89,914 | +151% |
| Trade debts | 44 | €102 | €0 | -€102 | -100% |
| Suppliers | 440/4 | €102 | €0 | -€102 | -100% |
| Taxes, remuneration and social security | 45 | €6,378 | €6,367 | -€11 | -0.2% |
| Taxes | 450/3 | €6,378 | €6,367 | -€11 | -0.2% |
| Other amounts payable | 47/48 | €52,905 | €142,931 | +€90,027 | +170% |
| Accrued charges and deferred income | 492/3 | €1,873 | €1,900 | +€27 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €321 | €441 | +€119 | +37.1% |
| Other operating charges | 640/8 | €462 | €486 | +€23 | +5.1% |
| Gross operating margin | 9900 | €34,544 | €58,004 | +€23,460 | +67.9% |
| Operating profit (loss) | 9901 | €33,760 | €57,077 | +€23,317 | +69.1% |
| Financial income | 75/76B | €100,486 | €40,800 | -€59,686 | -59.4% |
| Recurring financial income | 75 | €100,486 | €40,800 | -€59,686 | -59.4% |
| Financial charges | 65/66B | €142 | €140 | -€2 | -1.3% |
| Recurring financial charges | 65 | €142 | €140 | -€2 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €134,105 | €97,737 | -€36,367 | -27.1% |
| Income taxes | 67/77 | €9,074 | €15,063 | +€5,989 | +66.0% |
| Profit (loss) for the period | 9904 | €125,031 | €82,675 | -€42,356 | -33.9% |
| Profit (loss) for the period to be appropriated | 9905 | €125,031 | €82,675 | -€42,356 | -33.9% |
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 28 October 2026 via checked.be.