MOZ CONSULTING: 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.
MOZ CONSULTING
Largest movements
- Cash -€10,356
down €10,356 (-52.8%), from €19,612 to €9,256
mainly Net result for the year (-€14,192) and Tax, wage and social debts (-€2,820)
- Tangible fixed assets -€3,169
down €3,169 (-45.0%), from €7,042 to €3,873
- Receivables within one year -€2,170
down €2,170 (-81.1%), from €2,675 to €505
of which Other amounts receivable: -€2,170
- Deferred charges and accrued income -€904
down €904 (-57.0%), from €1,586 to €682
- Profit (loss) carried forward -€14,192
down €14,192, from €11,041 to -€3,151
- Tax, wage and social debts -€2,820
down €2,820 (-91.5%), from €3,083 to €263
- Other debts +€584
up €584 (+4.5%), from €12,950 to €13,535
- Gross operating margin -€16,240
down €16,240, from €5,531 to -€10,709
- Taxes -€594
no longer reported in 2025 (was €594)
- Financial charges +€242
up €242 (+340%), from €71 to €314
- Other operating charges -€155
no longer reported in 2025 (was €155)
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 | €30,914 | €14,316 | -€16,599 | -53.7% |
| Fixed assets | 21/28 | €7,042 | €3,873 | -€3,169 | -45.0% |
| Tangible fixed assets | 22/27 | €7,042 | €3,873 | -€3,169 | -45.0% |
| Furniture and vehicles | 24 | €7,042 | €3,873 | -€3,169 | -45.0% |
| Current assets | 29/58 | €23,873 | €10,443 | -€13,430 | -56.3% |
| Amounts receivable within one year | 40/41 | €2,675 | €505 | -€2,170 | -81.1% |
| Trade receivables | 40 | €505 | €505 | = | 0.0% |
| Other amounts receivable | 41 | €2,170 | - | -€2,170 | |
| Cash at bank and in hand | 54/58 | €19,612 | €9,256 | -€10,356 | -52.8% |
| Deferred charges and accrued income | 490/1 | €1,586 | €682 | -€904 | -57.0% |
| Total equity and liabilities | 10/49 | €30,914 | €14,316 | -€16,599 | -53.7% |
| Equity | 10/15 | €13,041 | -€1,151 | -€14,192 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,041 | -€3,151 | -€14,192 | |
| Amounts payable | 17/49 | €17,874 | €15,467 | -€2,407 | -13.5% |
| Amounts payable within one year | 42/48 | €17,224 | €14,817 | -€2,407 | -14.0% |
| Trade debts | 44 | €1,190 | €1,019 | -€171 | -14.4% |
| Suppliers | 440/4 | €1,190 | €1,019 | -€171 | -14.4% |
| Taxes, remuneration and social security | 45 | €3,083 | €263 | -€2,820 | -91.5% |
| Taxes | 450/3 | €3,083 | €263 | -€2,820 | -91.5% |
| Other amounts payable | 47/48 | €12,950 | €13,535 | +€584 | +4.5% |
| Accrued charges and deferred income | 492/3 | €650 | €650 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,169 | €3,169 | -€0 | 0.0% |
| Other operating charges | 640/8 | €155 | - | -€155 | |
| Gross operating margin | 9900 | €5,531 | -€10,709 | -€16,240 | |
| Operating profit (loss) | 9901 | €2,207 | -€13,878 | -€16,084 | |
| Financial income | 75/76B | €15 | - | -€15 | |
| Recurring financial income | 75 | €15 | - | -€15 | |
| Financial charges | 65/66B | €71 | €314 | +€242 | +340% |
| Recurring financial charges | 65 | €71 | €314 | +€242 | +340% |
| Profit (loss) for the period before taxes | 9903 | €2,150 | -€14,192 | -€16,342 | |
| Income taxes | 67/77 | €594 | - | -€594 | |
| Profit (loss) for the period | 9904 | €1,556 | -€14,192 | -€15,748 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,556 | -€14,192 | -€15,748 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.