MOZAH 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.
MOZAH CONSULTING
Largest movements
- Cash -€39,705
down €39,705 (-10.0%), from €395,106 to €355,400
mainly Contributions, distributions and other (-€338,923) and Receivables within one year (-€3,085)
- Tangible fixed assets -€5,925
down €5,925 (-24.4%), from €24,294 to €18,369
of which Furniture and vehicles: -€3,315
- Reserves -€271,656
down €271,656 (-62.9%), from €431,829 to €160,173
- Other debts +€231,361
up €231,361 (+7,209%), from €3,209 to €234,571
- Taxes +€16,655
up €16,655 (+64.9%), from €25,645 to €42,299
- Gross operating margin -€8,152
down €8,152 (-6.5%), from €126,354 to €118,202
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 | €453,697 | €411,096 | -€42,601 | -9.4% |
| Fixed assets | 21/28 | €24,294 | €18,369 | -€5,925 | -24.4% |
| Tangible fixed assets | 22/27 | €24,294 | €18,369 | -€5,925 | -24.4% |
| Plant, machinery and equipment | 23 | €536 | €3 | -€533 | -99.4% |
| Furniture and vehicles | 24 | €7,756 | €4,441 | -€3,315 | -42.7% |
| Other tangible fixed assets | 26 | €16,002 | €13,924 | -€2,078 | -13.0% |
| Current assets | 29/58 | €429,403 | €392,727 | -€36,676 | -8.5% |
| Amounts receivable within one year | 40/41 | €33,410 | €36,494 | +€3,085 | +9.2% |
| Trade receivables | 40 | €33,410 | €36,494 | +€3,085 | +9.2% |
| Cash at bank and in hand | 54/58 | €395,106 | €355,400 | -€39,705 | -10.0% |
| Deferred charges and accrued income | 490/1 | €888 | €833 | -€55 | -6.2% |
| Total equity and liabilities | 10/49 | €453,697 | €411,096 | -€42,601 | -9.4% |
| Equity | 10/15 | €433,829 | €162,173 | -€271,656 | -62.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €431,829 | €160,173 | -€271,656 | -62.9% |
| Distributable reserves | 133 | €431,829 | €160,173 | -€271,656 | -62.9% |
| Amounts payable | 17/49 | €19,868 | €248,923 | +€229,055 | +1,153% |
| Amounts payable within one year | 42/48 | €19,868 | €248,923 | +€229,055 | +1,153% |
| Trade debts | 44 | €537 | €1,092 | +€555 | +103% |
| Suppliers | 440/4 | €537 | €1,092 | +€555 | +103% |
| Taxes, remuneration and social security | 45 | €16,122 | €13,261 | -€2,861 | -17.7% |
| Taxes | 450/3 | €16,122 | €13,261 | -€2,861 | -17.7% |
| Other amounts payable | 47/48 | €3,209 | €234,571 | +€231,361 | +7,209% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,532 | €7,765 | +€1,233 | +18.9% |
| Other operating charges | 640/8 | €449 | €587 | +€137 | +30.6% |
| Gross operating margin | 9900 | €126,354 | €118,202 | -€8,152 | -6.5% |
| Operating profit (loss) | 9901 | €119,373 | €109,851 | -€9,522 | -8.0% |
| Financial charges | 65/66B | €344 | €285 | -€59 | -17.3% |
| Recurring financial charges | 65 | €344 | €285 | -€59 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €119,029 | €109,566 | -€9,463 | -8.0% |
| Income taxes | 67/77 | €25,645 | €42,299 | +€16,655 | +64.9% |
| Profit (loss) for the period | 9904 | €93,385 | €67,267 | -€26,118 | -28.0% |
| Profit (loss) for the period to be appropriated | 9905 | €93,385 | €67,267 | -€26,118 | -28.0% |
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 29 October 2026 via checked.be.