ONTMOSSERS: 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.
ONTMOSSERS
Largest movements
- Tangible fixed assets -€25,463
down €25,463 (-15.1%), from €168,975 to €143,511
of which Furniture and vehicles: -€14,850
- Current investments +€12,260
up €12,260 (+34.8%), from €35,196 to €47,456
- Cash -€7,673
down €7,673 (-15.0%), from €51,042 to €43,368
mainly Debts after one year (-€23,191) and Current investments (-€12,260)
- Receivables within one year -€2,886
down €2,886 (-14.8%), from €19,492 to €16,607
of which Trade receivables: -€2,953
- Debts after one year -€23,191
down €23,191 (-64.8%), from €35,813 to €12,622
- Reserves -€6,492
down €6,492 (-3.9%), from €167,802 to €161,310
- Gross operating margin -€48,396
down €48,396 (-56.6%), from €85,556 to €37,160
- Taxes -€11,469
down €11,469 (-98.8%), from €11,613 to €144
- Depreciation +€7,613
up €7,613 (+25.7%), from €29,577 to €37,190
- Other operating charges +€1,763
up €1,763 (+122%), from €1,440 to €3,203
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.
Derived cash bridge
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 | €284,971 | €259,366 | -€25,604 | -9.0% |
| Fixed assets | 21/28 | €168,975 | €143,511 | -€25,463 | -15.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €168,975 | €143,511 | -€25,463 | -15.1% |
| Plant, machinery and equipment | 23 | €31,047 | €25,126 | -€5,922 | -19.1% |
| Furniture and vehicles | 24 | €65,054 | €50,204 | -€14,850 | -22.8% |
| Other tangible fixed assets | 26 | €72,873 | €68,182 | -€4,691 | -6.4% |
| Current assets | 29/58 | €115,996 | €115,855 | -€141 | -0.1% |
| Amounts receivable after more than one year | 29 | €900 | €0 | -€900 | -100% |
| Other amounts receivable | 291 | €900 | €0 | -€900 | -100% |
| Stocks and contracts in progress | 3 | €8,662 | €7,087 | -€1,575 | -18.2% |
| Stocks | 30/36 | €8,662 | €7,087 | -€1,575 | -18.2% |
| Amounts receivable within one year | 40/41 | €19,492 | €16,607 | -€2,886 | -14.8% |
| Trade receivables | 40 | €10,855 | €7,902 | -€2,953 | -27.2% |
| Other amounts receivable | 41 | €8,638 | €8,705 | +€67 | +0.8% |
| Current investments | 50/53 | €35,196 | €47,456 | +€12,260 | +34.8% |
| Cash at bank and in hand | 54/58 | €51,042 | €43,368 | -€7,673 | -15.0% |
| Deferred charges and accrued income | 490/1 | €703 | €1,336 | +€633 | +90.0% |
| Total equity and liabilities | 10/49 | €284,971 | €259,366 | -€25,604 | -9.0% |
| Equity | 10/15 | €174,002 | €167,510 | -€6,492 | -3.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €167,802 | €161,310 | -€6,492 | -3.9% |
| Distributable reserves | 133 | €167,802 | €161,310 | -€6,492 | -3.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €110,969 | €91,857 | -€19,112 | -17.2% |
| Amounts payable after more than one year | 17 | €35,813 | €12,622 | -€23,191 | -64.8% |
| Financial debts | 170/4 | €35,813 | €12,622 | -€23,191 | -64.8% |
| Amounts payable within one year | 42/48 | €72,546 | €74,513 | +€1,967 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | €22,817 | €23,191 | +€374 | +1.6% |
| Trade debts | 44 | €10,122 | €11,381 | +€1,259 | +12.4% |
| Suppliers | 440/4 | €10,122 | €11,381 | +€1,259 | +12.4% |
| Taxes, remuneration and social security | 45 | €7,435 | €5,008 | -€2,427 | -32.6% |
| Taxes | 450/3 | €5,027 | €2,578 | -€2,449 | -48.7% |
| Remuneration and social security | 454/9 | €2,409 | €2,430 | +€21 | +0.9% |
| Other amounts payable | 47/48 | €32,172 | €34,933 | +€2,761 | +8.6% |
| Accrued charges and deferred income | 492/3 | €2,610 | €4,722 | +€2,112 | +80.9% |
| Non-recurring operating income | 76A | €440 | €0 | -€440 | -100% |
| Remuneration, social security and pensions | 62 | €3 | €0 | -€3 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,577 | €37,190 | +€7,613 | +25.7% |
| Other operating charges | 640/8 | €1,440 | €3,203 | +€1,763 | +122% |
| Non-recurring operating charges | 66A | €4,937 | €0 | -€4,937 | -100% |
| Gross operating margin | 9900 | €85,556 | €37,160 | -€48,396 | -56.6% |
| Operating profit (loss) | 9901 | €49,600 | -€3,233 | -€52,833 | |
| Financial income | 75/76B | €617 | €782 | +€165 | +26.7% |
| Recurring financial income | 75 | €617 | €782 | +€165 | +26.7% |
| Financial charges | 65/66B | €3,070 | €3,896 | +€826 | +26.9% |
| Recurring financial charges | 65 | €3,070 | €3,896 | +€826 | +26.9% |
| Profit (loss) for the period before taxes | 9903 | €47,147 | -€6,348 | -€53,495 | |
| Income taxes | 67/77 | €11,613 | €144 | -€11,469 | -98.8% |
| Profit (loss) for the period | 9904 | €35,533 | -€6,492 | -€42,026 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,533 | -€6,492 | -€42,026 |
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 20 October 2026 via checked.be.