MOZART BRAIN LAB: what changed
What changed
MOZART BRAIN LAB
NACE 32.500, Manufacture of medical and dental instruments and supplies
filed annual accounts (NBB)
Net result for the year
€133,352
2024 · €18,040+€115,313
Equity
€803,984
2024 · €670,631+€133,352
Cash
€125,278
2024 · €13,164+€112,113
Balance sheet total
€1.6m
2024 · €1.6m+€46,043
Largest movements
Assets
- Cash +€112,113
up €112,113 (+852%), from €13,164 to €125,278
mainly Net result for the year (+€133,352) and Depreciation (+€92,161)
- Tangible fixed assets -€55,431
down €55,431 (-3.9%), from €1.4m to €1.4m
of which Land and buildings: -€34,577
Equity and liabilities
- Reserves +€133,352
up €133,352 (+22.4%), from €596,263 to €729,616
of which Distributable reserves: +€133,352
- Debts after one year -€82,661
down €82,661 (-11.4%), from €726,505 to €643,844
- Other debts -€21,255
down €21,255 (-42.3%), from €50,276 to €29,021
Income statement
- Gross operating margin +€130,211
up €130,211 (+40.1%), from €324,989 to €455,200
- Taxes +€48,524
up €48,524 (+483%), from €10,048 to €58,572
- Depreciation -€19,539
down €19,539 (-17.5%), from €111,701 to €92,161
- Staff costs -€12,689
down €12,689 (-8.2%), from €154,238 to €141,549
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€18,040
Gross operating margin
+€130,211
Staff costs
+€12,689
Depreciation
+€19,539
Other operating charges
-€463
Financial income
+€736
Financial charges
+€1,126
Taxes
-€48,524
Result 2025
€133,352
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€230,742
Investment
-€36,731
Financing
-€81,898
Cash 2024
€13,164
From operations (derived)
+€230,742
Net result for the year
+€133,352
Depreciation
+€92,161
Stocks and contracts
+€1,934
Receivables within one year
+€6,689
Deferred charges and accrued income
+€2,017
Trade debts
+€5,187
Tax, wage and social debts
+€10,657
Other debts
-€21,255
Investment (derived)
-€36,731
Investment in fixed assets (net)
-€36,731
Financing
-€81,898
Debts after one year
-€82,661
Current portion of long-term debt
+€763
Cash 2025
€125,278
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,591,325 | €1,637,368 | +€46,043 | +2.9% |
| Fixed assets | 21/28 | €1,431,088 | €1,375,657 | -€55,431 | -3.9% |
| Tangible fixed assets | 22/27 | €1,429,103 | €1,373,672 | -€55,431 | -3.9% |
| Land and buildings | 22 | €1,199,666 | €1,165,089 | -€34,577 | -2.9% |
| Plant, machinery and equipment | 23 | €229,437 | €208,583 | -€20,854 | -9.1% |
| Financial fixed assets | 28 | €1,985 | €1,985 | = | 0.0% |
| Current assets | 29/58 | €160,238 | €261,711 | +€101,474 | +63.3% |
| Stocks and contracts in progress | 3 | €39,734 | €37,800 | -€1,934 | -4.9% |
| Stocks | 30/36 | €39,734 | €37,800 | -€1,934 | -4.9% |
| Amounts receivable within one year | 40/41 | €95,702 | €89,012 | -€6,689 | -7.0% |
| Trade receivables | 40 | €71,380 | €59,322 | -€12,058 | -16.9% |
| Other amounts receivable | 41 | €24,322 | €29,691 | +€5,369 | +22.1% |
| Cash at bank and in hand | 54/58 | €13,164 | €125,278 | +€112,113 | +852% |
| Deferred charges and accrued income | 490/1 | €11,638 | €9,621 | -€2,017 | -17.3% |
| Total equity and liabilities | 10/49 | €1,591,325 | €1,637,368 | +€46,043 | +2.9% |
| Equity | 10/15 | €670,631 | €803,984 | +€133,352 | +19.9% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €596,263 | €729,616 | +€133,352 | +22.4% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Distributable reserves | 133 | €588,826 | €722,179 | +€133,352 | +22.6% |
| Amounts payable | 17/49 | €920,694 | €833,385 | -€87,310 | -9.5% |
| Amounts payable after more than one year | 17 | €726,505 | €643,844 | -€82,661 | -11.4% |
| Financial debts | 170/4 | €726,505 | €643,844 | -€82,661 | -11.4% |
| Amounts payable within one year | 42/48 | €194,189 | €189,540 | -€4,649 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €81,898 | €82,661 | +€763 | +0.9% |
| Trade debts | 44 | €26,461 | €31,648 | +€5,187 | +19.6% |
| Suppliers | 440/4 | €26,461 | €31,648 | +€5,187 | +19.6% |
| Taxes, remuneration and social security | 45 | €35,553 | €46,210 | +€10,657 | +30.0% |
| Taxes | 450/3 | €10,174 | €23,288 | +€13,114 | +129% |
| Remuneration and social security | 454/9 | €25,380 | €22,922 | -€2,458 | -9.7% |
| Other amounts payable | 47/48 | €50,276 | €29,021 | -€21,255 | -42.3% |
| Remuneration, social security and pensions | 62 | €154,238 | €141,549 | -€12,689 | -8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €111,701 | €92,161 | -€19,539 | -17.5% |
| Other operating charges | 640/8 | €11,948 | €12,411 | +€463 | +3.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €324,989 | €455,200 | +€130,211 | +40.1% |
| Operating profit (loss) | 9901 | €47,102 | €209,078 | +€161,976 | +344% |
| Financial income | 75/76B | €6 | €742 | +€736 | +12,555% |
| Recurring financial income | 75 | €6 | €742 | +€736 | +12,555% |
| Financial charges | 65/66B | €19,021 | €17,895 | -€1,126 | -5.9% |
| Recurring financial charges | 65 | €19,021 | €17,895 | -€1,126 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €28,087 | €191,925 | +€163,837 | +583% |
| Income taxes | 67/77 | €10,048 | €58,572 | +€48,524 | +483% |
| Profit (loss) for the period | 9904 | €18,040 | €133,352 | +€115,313 | +639% |
| Profit (loss) for the period to be appropriated | 9905 | €18,040 | €133,352 | +€115,313 | +639% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.