RESTAURATION MOSANE: 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.
RESTAURATION MOSANE
Largest movements
- Receivables within one year +€58,113
up €58,113 (+208%), from €27,905 to €86,017
of which Trade receivables: +€46,651
- Tangible fixed assets -€7,892
down €7,892 (-10.8%), from €73,390 to €65,498
of which Land and buildings: -€7,484
- Cash -€3,312
down €3,312 (-62.6%), from €5,287 to €1,975
mainly Receivables within one year (-€58,113) and Deferred charges and accrued income (-€542)
- Trade debts +€44,094
up €44,094 (+867%), from €5,083 to €49,178
- Gross operating margin +€1,376
up €1,376 (+12.3%), from €11,225 to €12,602
- Other operating charges +€1,218
up €1,218 (+47.1%), from €2,586 to €3,804
- Financial income +€538
up €538 (+43.1%), from €1,249 to €1,788
- Taxes -€287
down €287 (-25.1%), from €1,146 to €859
- Staff costs -€238
down €238 (-100%), from €238 to €0
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 | €114,568 | €160,548 | +€45,980 | +40.1% |
| Fixed assets | 21/28 | €73,390 | €65,498 | -€7,892 | -10.8% |
| Tangible fixed assets | 22/27 | €73,390 | €65,498 | -€7,892 | -10.8% |
| Land and buildings | 22 | €64,107 | €56,623 | -€7,484 | -11.7% |
| Plant, machinery and equipment | 23 | €855 | €447 | -€408 | -47.7% |
| Furniture and vehicles | 24 | €8,428 | €8,428 | = | 0.0% |
| Current assets | 29/58 | €41,178 | €95,051 | +€53,872 | +131% |
| Stocks and contracts in progress | 3 | €7,626 | €6,156 | -€1,470 | -19.3% |
| Stocks | 30/36 | €7,626 | €6,156 | -€1,470 | -19.3% |
| Amounts receivable within one year | 40/41 | €27,905 | €86,017 | +€58,113 | +208% |
| Trade receivables | 40 | €0 | €46,651 | +€46,651 | |
| Other amounts receivable | 41 | €27,905 | €39,366 | +€11,462 | +41.1% |
| Cash at bank and in hand | 54/58 | €5,287 | €1,975 | -€3,312 | -62.6% |
| Deferred charges and accrued income | 490/1 | €361 | €902 | +€542 | +150% |
| Total equity and liabilities | 10/49 | €114,568 | €160,548 | +€45,980 | +40.1% |
| Equity | 10/15 | €106,132 | €107,648 | +€1,516 | +1.4% |
| Contributions | 10/11 | €73,000 | €73,000 | = | 0.0% |
| Reserves | 13 | €31,550 | €31,550 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,300 | €7,300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,300 | €7,300 | = | 0.0% |
| Distributable reserves | 133 | €24,250 | €24,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,582 | €3,097 | +€1,516 | +95.8% |
| Amounts payable | 17/49 | €8,436 | €52,900 | +€44,465 | +527% |
| Amounts payable within one year | 42/48 | €8,436 | €52,894 | +€44,459 | +527% |
| Trade debts | 44 | €5,083 | €49,178 | +€44,094 | +867% |
| Suppliers | 440/4 | €5,083 | €49,178 | +€44,094 | +867% |
| Taxes, remuneration and social security | 45 | €3,352 | €3,717 | +€364 | +10.9% |
| Taxes | 450/3 | €3,352 | €3,717 | +€364 | +10.9% |
| Accrued charges and deferred income | 492/3 | - | €6 | +€6 | |
| Remuneration, social security and pensions | 62 | €238 | €0 | -€238 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,892 | €7,892 | = | 0.0% |
| Other operating charges | 640/8 | €2,586 | €3,804 | +€1,218 | +47.1% |
| Gross operating margin | 9900 | €11,225 | €12,602 | +€1,376 | +12.3% |
| Operating profit (loss) | 9901 | €509 | €906 | +€397 | +77.9% |
| Financial income | 75/76B | €1,249 | €1,788 | +€538 | +43.1% |
| Recurring financial income | 75 | €1,249 | €1,788 | +€538 | +43.1% |
| Financial charges | 65/66B | €249 | €319 | +€70 | +28.3% |
| Recurring financial charges | 65 | €249 | €319 | +€70 | +28.3% |
| Profit (loss) for the period before taxes | 9903 | €1,510 | €2,375 | +€865 | +57.3% |
| Income taxes | 67/77 | €1,146 | €859 | -€287 | -25.1% |
| Profit (loss) for the period | 9904 | €363 | €1,516 | +€1,152 | +317% |
| Profit (loss) for the period to be appropriated | 9905 | €363 | €1,516 | +€1,152 | +317% |
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 23 October 2026 via checked.be.