MOZCAN: 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.
MOZCAN
Largest movements
- Receivables within one year -€76,545
down €76,545 (-64.1%), from €119,440 to €42,896
- Cash -€11,373
down €11,373 (-95.9%), from €11,860 to €487
mainly Contributions, distributions and other (-€102,222) and Net result for the year (-€26,505)
- Tangible fixed assets -€6,124
down €6,124 (-28.7%), from €21,353 to €15,229
of which Furniture and vehicles: -€6,124
- Profit (loss) carried forward -€128,727
down €128,727 (-684.3%), from -€18,812 to -€147,539
- Tax, wage and social debts +€33,243
up €33,243 (+1286.8%), from €2,583 to €35,826
of which Taxes: +€18,639
- Trade debts +€14,600
up €14,600 (+14.2%), from €102,517 to €117,117
- Other debts -€13,157
down €13,157 (-23.5%), from €55,985 to €42,828
- Gross operating margin -€66,646
down €66,646 (-70.3%), from €94,780 to €28,134
- Staff costs +€28,288
new in 2025: €28,288
- Taxes +€17,881
new in 2025: €17,881
- Depreciation -€12,383
down €12,383 (-68.8%), from €18,007 to €5,624
- Financial income -€6,685
no longer reported in 2025 (was €6,685)
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 | €162,273 | €68,232 | -€94,041 | -58.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €21,353 | €15,229 | -€6,124 | -28.7% |
| Tangible fixed assets | 22/27 | €21,353 | €15,229 | -€6,124 | -28.7% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €21,353 | €15,229 | -€6,124 | -28.7% |
| Current assets | 29/58 | €140,920 | €53,003 | -€87,917 | -62.4% |
| Stocks and contracts in progress | 3 | €9,432 | €9,432 | = | 0.0% |
| Stocks | 30/36 | €9,432 | €9,432 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €119,440 | €42,896 | -€76,545 | -64.1% |
| Trade receivables | 40 | €119,440 | €42,896 | -€76,545 | -64.1% |
| Cash at bank and in hand | 54/58 | €11,860 | €487 | -€11,373 | -95.9% |
| Deferred charges and accrued income | 490/1 | €188 | €188 | = | 0.0% |
| Total equity and liabilities | 10/49 | €162,273 | €68,232 | -€94,041 | -58.0% |
| Equity | 10/15 | €1,188 | -€127,539 | -€128,727 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,812 | -€147,539 | -€128,727 | -684.3% |
| Amounts payable | 17/49 | €161,085 | €195,771 | +€34,686 | +21.5% |
| Amounts payable within one year | 42/48 | €161,085 | €195,771 | +€34,686 | +21.5% |
| Trade debts | 44 | €102,517 | €117,117 | +€14,600 | +14.2% |
| Suppliers | 440/4 | €102,517 | €117,117 | +€14,600 | +14.2% |
| Taxes, remuneration and social security | 45 | €2,583 | €35,826 | +€33,243 | +1286.8% |
| Taxes | 450/3 | €2,583 | €21,222 | +€18,639 | +721.5% |
| Remuneration and social security | 454/9 | - | €14,604 | +€14,604 | |
| Other amounts payable | 47/48 | €55,985 | €42,828 | -€13,157 | -23.5% |
| Non-recurring operating income | 76A | €18,007 | - | -€18,007 | |
| Remuneration, social security and pensions | 62 | - | €28,288 | +€28,288 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,007 | €5,624 | -€12,383 | -68.8% |
| Other operating charges | 640/8 | €320 | €1,415 | +€1,095 | +342.0% |
| Non-recurring operating charges | 66A | €1,154 | €500 | -€654 | -56.7% |
| Gross operating margin | 9900 | €94,780 | €28,134 | -€66,646 | -70.3% |
| Operating profit (loss) | 9901 | €75,299 | -€7,693 | -€82,992 | |
| Financial income | 75/76B | €6,685 | - | -€6,685 | |
| Recurring financial income | 75 | €6,685 | - | -€6,685 | |
| Financial charges | 65/66B | €1,102 | €931 | -€171 | -15.5% |
| Recurring financial charges | 65 | €1,102 | €931 | -€171 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | €80,882 | -€8,624 | -€89,506 | |
| Income taxes | 67/77 | - | €17,881 | +€17,881 | |
| Profit (loss) for the period | 9904 | €80,882 | -€26,505 | -€107,386 | |
| Profit (loss) for the period to be appropriated | 9905 | €80,882 | -€26,505 | -€107,386 |
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 12 October 2026 via checked.be.