MOZAYIK: 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.
MOZAYIK
Largest movements
- Tangible fixed assets -€56,036
down €56,036 (-38.9%), from €144,119 to €88,083
- Cash +€40,976
new in 2024: €40,976
mainly Net result for the year (+€39,441) and Receivables within one year (+€39,102)
- Receivables within one year -€39,102
down €39,102 (-87.7%), from €44,605 to €5,503
of which Trade receivables: -€41,705
- Current investments -€37,793
no longer reported in 2024 (was €37,793)
- Trade debts -€55,409
down €55,409 (-75.0%), from €73,887 to €18,478
- Profit (loss) carried forward +€39,441
up €39,441 (+87.1%), from €45,273 to €84,714
- Other debts -€30,856
down €30,856 (-44.4%), from €69,498 to €38,642
- Debts after one year -€28,334
no longer reported in 2024 (was €28,334)
- Tax, wage and social debts -€8,222
down €8,222 (-25.9%), from €31,721 to €23,499
of which Remuneration and social security: -€8,035
- Gross operating margin +€42,432
up €42,432 (+28.0%), from €151,687 to €194,119
- Staff costs +€25,958
up €25,958 (+38.0%), from €68,258 to €94,217
- Other operating charges +€13,135
up €13,135 (+454.2%), from €2,892 to €16,027
- Depreciation -€3,782
down €3,782 (-17.2%), from €22,036 to €18,254
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €261,423 | €170,333 | -€91,090 | -34.8% |
| Fixed assets | 21/28 | €169,776 | €113,740 | -€56,036 | -33.0% |
| Tangible fixed assets | 22/27 | €144,119 | €88,083 | -€56,036 | -38.9% |
| Plant, machinery and equipment | 23 | €11,079 | €8,680 | -€2,400 | -21.7% |
| Furniture and vehicles | 24 | €51,500 | €24,863 | -€26,637 | -51.7% |
| Leasing and similar rights | 25 | €19,619 | - | -€19,619 | |
| Other tangible fixed assets | 26 | €61,921 | €54,541 | -€7,380 | -11.9% |
| Financial fixed assets | 28 | €25,657 | €25,657 | = | 0.0% |
| Current assets | 29/58 | €91,647 | €56,594 | -€35,054 | -38.2% |
| Stocks and contracts in progress | 3 | €9,250 | €9,227 | -€23 | -0.2% |
| Stocks | 30/36 | €9,250 | €9,227 | -€23 | -0.2% |
| Amounts receivable within one year | 40/41 | €44,605 | €5,503 | -€39,102 | -87.7% |
| Trade receivables | 40 | €44,605 | €2,899 | -€41,705 | -93.5% |
| Other amounts receivable | 41 | - | €2,603 | +€2,603 | |
| Current investments | 50/53 | €37,793 | - | -€37,793 | |
| Cash at bank and in hand | 54/58 | - | €40,976 | +€40,976 | |
| Deferred charges and accrued income | 490/1 | - | €888 | +€888 | |
| Total equity and liabilities | 10/49 | €261,423 | €170,333 | -€91,090 | -34.8% |
| Equity | 10/15 | €50,273 | €89,714 | +€39,441 | +78.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,273 | €84,714 | +€39,441 | +87.1% |
| Amounts payable | 17/49 | €211,150 | €80,619 | -€130,531 | -61.8% |
| Amounts payable after more than one year | 17 | €28,334 | - | -€28,334 | |
| Financial debts | 170/4 | €28,334 | - | -€28,334 | |
| Amounts payable within one year | 42/48 | €182,816 | €80,619 | -€102,197 | -55.9% |
| Current portion of amounts payable after more than one year | 42 | €7,710 | - | -€7,710 | |
| Trade debts | 44 | €73,887 | €18,478 | -€55,409 | -75.0% |
| Suppliers | 440/4 | €73,887 | €18,478 | -€55,409 | -75.0% |
| Taxes, remuneration and social security | 45 | €31,721 | €23,499 | -€8,222 | -25.9% |
| Taxes | 450/3 | €16,629 | €16,442 | -€187 | -1.1% |
| Remuneration and social security | 454/9 | €15,091 | €7,057 | -€8,035 | -53.2% |
| Other amounts payable | 47/48 | €69,498 | €38,642 | -€30,856 | -44.4% |
| Remuneration, social security and pensions | 62 | €68,258 | €94,217 | +€25,958 | +38.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,036 | €18,254 | -€3,782 | -17.2% |
| Other operating charges | 640/8 | €2,892 | €16,027 | +€13,135 | +454.2% |
| Non-recurring operating charges | 66A | - | €11,510 | +€11,510 | |
| Gross operating margin | 9900 | €151,687 | €194,119 | +€42,432 | +28.0% |
| Operating profit (loss) | 9901 | €58,500 | €54,111 | -€4,389 | -7.5% |
| Financial income | 75/76B | €65 | €351 | +€286 | +440.6% |
| Recurring financial income | 75 | €65 | €351 | +€286 | +440.6% |
| Financial charges | 65/66B | €852 | €1,874 | +€1,022 | +119.9% |
| Recurring financial charges | 65 | €852 | €1,874 | +€1,022 | +119.9% |
| Profit (loss) for the period before taxes | 9903 | €57,713 | €52,587 | -€5,125 | -8.9% |
| Income taxes | 67/77 | €12,439 | €13,147 | +€708 | +5.7% |
| Profit (loss) for the period | 9904 | €45,273 | €39,441 | -€5,833 | -12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €45,273 | €39,441 | -€5,833 | -12.9% |
Source: filed annual accounts (NBB), financial years ended 31 May 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.