MOZART: 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.
MOZART
Largest movements
- Receivables within one year -€21,959
down €21,959 (-45.0%), from €48,839 to €26,880
of which Trade receivables: -€16,004
- Tangible fixed assets -€4,191
down €4,191 (-23.3%), from €18,004 to €13,813
of which Furniture and vehicles: -€3,800
- Cash +€1,069
up €1,069 (+135.2%), from €791 to €1,859
mainly Receivables within one year (+€21,959) and Depreciation (+€4,191)
- Profit (loss) carried forward -€25,755
down €25,755 (-85.0%), from -€30,294 to -€56,049
- Other debts +€3,666
up €3,666 (+20.6%), from €17,790 to €21,457
- Trade debts -€3,221
down €3,221 (-8.8%), from €36,728 to €33,507
- Gross operating margin -€21,502
down €21,502, from €2,704 to -€18,798
- Depreciation +€1,239
up €1,239 (+42.0%), from €2,952 to €4,191
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 | €73,555 | €48,245 | -€25,310 | -34.4% |
| Fixed assets | 21/28 | €23,404 | €19,213 | -€4,191 | -17.9% |
| Tangible fixed assets | 22/27 | €18,004 | €13,813 | -€4,191 | -23.3% |
| Plant, machinery and equipment | 23 | €1,693 | €1,302 | -€391 | -23.1% |
| Furniture and vehicles | 24 | €16,311 | €12,511 | -€3,800 | -23.3% |
| Financial fixed assets | 28 | €5,400 | €5,400 | = | 0.0% |
| Current assets | 29/58 | €50,151 | €29,032 | -€21,119 | -42.1% |
| Amounts receivable within one year | 40/41 | €48,839 | €26,880 | -€21,959 | -45.0% |
| Trade receivables | 40 | €39,604 | €23,600 | -€16,004 | -40.4% |
| Other amounts receivable | 41 | €9,235 | €3,280 | -€5,955 | -64.5% |
| Cash at bank and in hand | 54/58 | €791 | €1,859 | +€1,069 | +135.2% |
| Deferred charges and accrued income | 490/1 | €522 | €294 | -€228 | -43.8% |
| Total equity and liabilities | 10/49 | €73,555 | €48,245 | -€25,310 | -34.4% |
| Equity | 10/15 | €19,037 | -€6,718 | -€25,755 | |
| Contributions | 10/11 | €49,331 | €49,331 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,294 | -€56,049 | -€25,755 | -85.0% |
| Amounts payable | 17/49 | €54,519 | €54,963 | +€445 | +0.8% |
| Amounts payable within one year | 42/48 | €54,519 | €54,963 | +€445 | +0.8% |
| Trade debts | 44 | €36,728 | €33,507 | -€3,221 | -8.8% |
| Suppliers | 440/4 | €36,728 | €33,507 | -€3,221 | -8.8% |
| Other amounts payable | 47/48 | €17,790 | €21,457 | +€3,666 | +20.6% |
| Remuneration, social security and pensions | 62 | - | €109 | +€109 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,952 | €4,191 | +€1,239 | +42.0% |
| Other operating charges | 640/8 | €2,424 | €2,294 | -€130 | -5.4% |
| Gross operating margin | 9900 | €2,704 | -€18,798 | -€21,502 | |
| Operating profit (loss) | 9901 | -€2,672 | -€25,391 | -€22,719 | -850.3% |
| Financial income | 75/76B | €53 | €37 | -€16 | -30.7% |
| Recurring financial income | 75 | €53 | €37 | -€16 | -30.7% |
| Financial charges | 65/66B | €498 | €401 | -€97 | -19.5% |
| Recurring financial charges | 65 | €498 | €401 | -€97 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,117 | -€25,755 | -€22,638 | -726.4% |
| Profit (loss) for the period | 9904 | -€3,117 | -€25,755 | -€22,638 | -726.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,117 | -€25,755 | -€22,638 | -726.4% |
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 11 October 2026 via checked.be.