MOZAIK DESIGN: 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.
MOZAIK DESIGN
Largest movements
- Cash -€152,069
down €152,069 (-59.2%), from €256,948 to €104,879
mainly Contributions, distributions and other (-€162,773) and Stocks and contracts (-€68,481)
- Stocks and contracts +€68,481
up €68,481 (+48.5%), from €141,304 to €209,784
- Tangible fixed assets -€34,378
down €34,378 (-30.4%), from €112,899 to €78,521
of which Furniture and vehicles: -€32,596
- Receivables within one year +€16,277
up €16,277 (+22.1%), from €73,530 to €89,807
of which Other amounts receivable: +€19,965
- Profit (loss) carried forward -€67,922
down €67,922 (-20.9%), from €325,547 to €257,625
- Tax, wage and social debts -€19,400
down €19,400 (-51.9%), from €37,393 to €17,993
of which Remuneration and social security: -€19,400
- Debts after one year -€9,873
down €9,873 (-32.8%), from €30,057 to €20,183
- Staff costs -€45,595
down €45,595 (-21.9%), from €207,965 to €162,371
- Gross operating margin +€18,101
up €18,101 (+6.0%), from €303,740 to €321,841
- Depreciation -€6,972
down €6,972 (-16.3%), from €42,671 to €35,699
- Other operating charges +€3,329
up €3,329 (+164.9%), from €2,020 to €5,349
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.
Cash bridge derived
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 | €586,429 | €484,869 | -€101,560 | -17.3% |
| Fixed assets | 21/28 | €113,303 | €78,926 | -€34,378 | -30.3% |
| Tangible fixed assets | 22/27 | €112,899 | €78,521 | -€34,378 | -30.4% |
| Plant, machinery and equipment | 23 | €8,693 | €7,310 | -€1,383 | -15.9% |
| Furniture and vehicles | 24 | €102,683 | €70,087 | -€32,596 | -31.7% |
| Other tangible fixed assets | 26 | €1,523 | €1,124 | -€399 | -26.2% |
| Financial fixed assets | 28 | €404 | €404 | = | 0.0% |
| Current assets | 29/58 | €473,126 | €405,944 | -€67,182 | -14.2% |
| Stocks and contracts in progress | 3 | €141,304 | €209,784 | +€68,481 | +48.5% |
| Stocks | 30/36 | €141,304 | €209,784 | +€68,481 | +48.5% |
| Amounts receivable within one year | 40/41 | €73,530 | €89,807 | +€16,277 | +22.1% |
| Trade receivables | 40 | €71,662 | €67,974 | -€3,688 | -5.1% |
| Other amounts receivable | 41 | €1,868 | €21,833 | +€19,965 | +1068.6% |
| Cash at bank and in hand | 54/58 | €256,948 | €104,879 | -€152,069 | -59.2% |
| Deferred charges and accrued income | 490/1 | €1,345 | €1,474 | +€129 | +9.6% |
| Total equity and liabilities | 10/49 | €586,429 | €484,869 | -€101,560 | -17.3% |
| Equity | 10/15 | €346,007 | €278,085 | -€67,922 | -19.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €325,547 | €257,625 | -€67,922 | -20.9% |
| Amounts payable | 17/49 | €240,422 | €206,784 | -€33,637 | -14.0% |
| Amounts payable after more than one year | 17 | €30,057 | €20,183 | -€9,873 | -32.8% |
| Financial debts | 170/4 | €30,057 | €20,183 | -€9,873 | -32.8% |
| Amounts payable within one year | 42/48 | €210,365 | €186,601 | -€23,764 | -11.3% |
| Current portion of amounts payable after more than one year | 42 | €15,855 | €12,532 | -€3,324 | -21.0% |
| Trade debts | 44 | €154,662 | €156,077 | +€1,415 | +0.9% |
| Suppliers | 440/4 | €154,662 | €156,077 | +€1,415 | +0.9% |
| Taxes, remuneration and social security | 45 | €37,393 | €17,993 | -€19,400 | -51.9% |
| Taxes | 450/3 | €15,908 | €15,908 | = | 0.0% |
| Remuneration and social security | 454/9 | €21,485 | €2,084 | -€19,400 | -90.3% |
| Other amounts payable | 47/48 | €2,455 | - | -€2,455 | |
| Non-recurring operating income | 76A | €4,607 | - | -€4,607 | |
| Remuneration, social security and pensions | 62 | €207,965 | €162,371 | -€45,595 | -21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,671 | €35,699 | -€6,972 | -16.3% |
| Other operating charges | 640/8 | €2,020 | €5,349 | +€3,329 | +164.9% |
| Gross operating margin | 9900 | €303,740 | €321,841 | +€18,101 | +6.0% |
| Operating profit (loss) | 9901 | €51,084 | €118,423 | +€67,339 | +131.8% |
| Financial income | 75/76B | €2,984 | €24 | -€2,959 | -99.2% |
| Recurring financial income | 75 | €2,984 | €24 | -€2,959 | -99.2% |
| Financial charges | 65/66B | €4,795 | €3,688 | -€1,107 | -23.1% |
| Recurring financial charges | 65 | €4,795 | €3,688 | -€1,107 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | €49,272 | €114,759 | +€65,487 | +132.9% |
| Income taxes | 67/77 | €19,617 | €19,908 | +€292 | +1.5% |
| Profit (loss) for the period | 9904 | €29,656 | €94,851 | +€65,195 | +219.8% |
| Profit (loss) for the period to be appropriated | 9905 | €29,656 | €94,851 | +€65,195 | +219.8% |
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 10 October 2026 via checked.be.