MOUSUMI: 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.
MOUSUMI
Largest movements
- Stocks and contracts +€1,500
up €1,500 (+5.5%), from €27,200 to €28,700
- Receivables within one year -€830
no longer reported in 2023 (was €830)
- Cash -€810
down €810 (-25.2%), from €3,215 to €2,405
mainly Net result for the year (-€11,137) and Trade debts (-€6,944)
- Tax, wage and social debts +€18,418
up €18,418 (+400.7%), from €4,596 to €23,014
of which Remuneration and social security: +€16,882
- Profit (loss) carried forward -€11,137
down €11,137 (-84.9%), from -€13,116 to -€24,253
- Trade debts -€6,944
down €6,944 (-24.1%), from €28,829 to €21,885
- Accrued charges and deferred income -€345
no longer reported in 2023 (was €345)
- Turnover +€106,616
up €106,616 (+54.6%), from €195,437 to €302,054
- Purchases and services +€58,612
up €58,612 (+29.8%), from €196,920 to €255,531
- Gross operating margin +€48,004
up €48,004, from -€1,482 to €46,522
- Staff costs +€43,799
up €43,799 (+796.2%), from €5,501 to €49,301
- Other operating charges +€6,473
up €6,473 (+4315.3%), from €150 to €6,623
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,474 | €31,466 | -€8 | 0.0% |
| Fixed assets | 21/28 | €229 | €100 | -€129 | -56.4% |
| Tangible fixed assets | 22/27 | €229 | - | -€229 | |
| Other tangible fixed assets | 26 | €229 | - | -€229 | |
| Financial fixed assets | 28 | - | €100 | +€100 | |
| Current assets | 29/58 | €31,245 | €31,366 | +€121 | +0.4% |
| Stocks and contracts in progress | 3 | €27,200 | €28,700 | +€1,500 | +5.5% |
| Stocks | 30/36 | €27,200 | €28,700 | +€1,500 | +5.5% |
| Amounts receivable within one year | 40/41 | €830 | - | -€830 | |
| Other amounts receivable | 41 | €830 | - | -€830 | |
| Cash at bank and in hand | 54/58 | €3,215 | €2,405 | -€810 | -25.2% |
| Deferred charges and accrued income | 490/1 | - | €261 | +€261 | |
| Total equity and liabilities | 10/49 | €31,474 | €31,466 | -€8 | 0.0% |
| Equity | 10/15 | -€5,116 | -€16,253 | -€11,137 | -217.7% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,116 | -€24,253 | -€11,137 | -84.9% |
| Amounts payable | 17/49 | €36,590 | €47,719 | +€11,129 | +30.4% |
| Amounts payable within one year | 42/48 | €36,245 | €47,719 | +€11,474 | +31.7% |
| Trade debts | 44 | €28,829 | €21,885 | -€6,944 | -24.1% |
| Suppliers | 440/4 | €28,829 | €21,885 | -€6,944 | -24.1% |
| Taxes, remuneration and social security | 45 | €4,596 | €23,014 | +€18,418 | +400.7% |
| Taxes | 450/3 | - | €1,536 | +€1,536 | |
| Remuneration and social security | 454/9 | €4,596 | €21,478 | +€16,882 | +367.3% |
| Other amounts payable | 47/48 | €2,820 | €2,820 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €345 | - | -€345 | |
| Turnover | 70 | €195,437 | €302,054 | +€106,616 | +54.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €196,920 | €255,531 | +€58,612 | +29.8% |
| Remuneration, social security and pensions | 62 | €5,501 | €49,301 | +€43,799 | +796.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €229 | €229 | +€0 | 0.0% |
| Other operating charges | 640/8 | €150 | €6,623 | +€6,473 | +4315.3% |
| Non-recurring operating charges | 66A | - | €250 | +€250 | |
| Gross operating margin | 9900 | -€1,482 | €46,522 | +€48,004 | |
| Operating profit (loss) | 9901 | -€7,363 | -€9,881 | -€2,518 | -34.2% |
| Financial charges | 65/66B | €3,429 | €1,256 | -€2,173 | -63.4% |
| Recurring financial charges | 65 | €3,429 | €1,256 | -€2,173 | -63.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,791 | -€11,137 | -€345 | -3.2% |
| Profit (loss) for the period | 9904 | -€10,791 | -€11,137 | -€345 | -3.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,791 | -€11,137 | -€345 | -3.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.