MOUSTIC: 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.
MOUSTIC
Largest movements
- Cash +€40,456
up €40,456 (+154.9%), from €26,115 to €66,571
mainly Net result for the year (+€81,695) and Depreciation (+€30,134)
- Receivables within one year -€22,951
down €22,951 (-17.8%), from €128,801 to €105,850
of which Trade receivables: -€23,719
- Tangible fixed assets -€18,494
down €18,494 (-55.4%), from €33,363 to €14,869
of which Leasing and similar rights: -€10,849
- Intangible fixed assets -€7,143
down €7,143 (-19.1%), from €37,456 to €30,313
- Deferred charges and accrued income -€2,615
down €2,615 (-14.3%), from €18,316 to €15,701
- Profit (loss) carried forward +€81,695
up €81,695 (+75.7%), from -€107,857 to -€26,162
- Other debts -€74,200
down €74,200 (-33.1%), from €223,982 to €149,782
- Tax, wage and social debts -€16,804
down €16,804 (-18.5%), from €90,642 to €73,838
of which Taxes: -€11,772
- Current portion of long-term debt -€5,674
no longer reported in 2024 (was €5,674)
- Trade debts +€4,296
up €4,296 (+18.4%), from €23,403 to €27,699
- Gross operating margin +€166,358
up €166,358 (+46.7%), from €355,907 to €522,264
- Staff costs +€12,799
up €12,799 (+3.4%), from €381,434 to €394,233
- Other operating charges +€6,484
up €6,484 (+145.1%), from €4,467 to €10,951
- Depreciation -€6,022
down €6,022 (-16.7%), from €36,155 to €30,134
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 | €245,904 | €235,157 | -€10,747 | -4.4% |
| Fixed assets | 21/28 | €72,522 | €46,885 | -€25,637 | -35.4% |
| Intangible fixed assets | 21 | €37,456 | €30,313 | -€7,143 | -19.1% |
| Tangible fixed assets | 22/27 | €33,363 | €14,869 | -€18,494 | -55.4% |
| Plant, machinery and equipment | 23 | €6,508 | €2,952 | -€3,556 | -54.6% |
| Furniture and vehicles | 24 | €16,005 | €11,916 | -€4,089 | -25.5% |
| Leasing and similar rights | 25 | €10,849 | - | -€10,849 | |
| Financial fixed assets | 28 | €1,703 | €1,703 | = | 0.0% |
| Current assets | 29/58 | €173,382 | €188,272 | +€14,890 | +8.6% |
| Amounts receivable within one year | 40/41 | €128,801 | €105,850 | -€22,951 | -17.8% |
| Trade receivables | 40 | €126,455 | €102,736 | -€23,719 | -18.8% |
| Other amounts receivable | 41 | €2,346 | €3,114 | +€768 | +32.7% |
| Current investments | 50/53 | €150 | €150 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €26,115 | €66,571 | +€40,456 | +154.9% |
| Deferred charges and accrued income | 490/1 | €18,316 | €15,701 | -€2,615 | -14.3% |
| Total equity and liabilities | 10/49 | €245,904 | €235,157 | -€10,747 | -4.4% |
| Equity | 10/15 | -€97,857 | -€16,162 | +€81,695 | +83.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€107,857 | -€26,162 | +€81,695 | +75.7% |
| Amounts payable | 17/49 | €343,760 | €251,319 | -€92,442 | -26.9% |
| Amounts payable within one year | 42/48 | €343,760 | €251,319 | -€92,442 | -26.9% |
| Current portion of amounts payable after more than one year | 42 | €5,674 | - | -€5,674 | |
| Trade debts | 44 | €23,403 | €27,699 | +€4,296 | +18.4% |
| Suppliers | 440/4 | €23,403 | €27,699 | +€4,296 | +18.4% |
| Advances received on contracts in progress | 46 | €60 | - | -€60 | |
| Taxes, remuneration and social security | 45 | €90,642 | €73,838 | -€16,804 | -18.5% |
| Taxes | 450/3 | €44,674 | €32,902 | -€11,772 | -26.4% |
| Remuneration and social security | 454/9 | €45,968 | €40,936 | -€5,032 | -10.9% |
| Other amounts payable | 47/48 | €223,982 | €149,782 | -€74,200 | -33.1% |
| Remuneration, social security and pensions | 62 | €381,434 | €394,233 | +€12,799 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,155 | €30,134 | -€6,022 | -16.7% |
| Other operating charges | 640/8 | €4,467 | €10,951 | +€6,484 | +145.1% |
| Non-recurring operating charges | 66A | €2,508 | - | -€2,508 | |
| Gross operating margin | 9900 | €355,907 | €522,264 | +€166,358 | +46.7% |
| Operating profit (loss) | 9901 | -€68,659 | €86,947 | +€155,605 | |
| Financial income | 75/76B | €9 | €284 | +€275 | +3032.6% |
| Recurring financial income | 75 | €9 | €284 | +€275 | +3032.6% |
| Financial charges | 65/66B | €2,240 | €1,623 | -€617 | -27.5% |
| Recurring financial charges | 65 | €2,240 | €1,623 | -€617 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | -€70,889 | €85,608 | +€156,497 | |
| Income taxes | 67/77 | €873 | €3,913 | +€3,040 | +348.4% |
| Profit (loss) for the period | 9904 | -€71,762 | €81,695 | +€153,457 | |
| Profit (loss) for the period to be appropriated | 9905 | -€71,762 | €81,695 | +€153,457 |
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.