VAN MOSSEVELDE: 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.
VAN MOSSEVELDE
Largest movements
- Cash +€19,239
up €19,239 (+69.4%), from €27,726 to €46,965
mainly Net result for the year (+€29,610) and Deferred charges and accrued income (+€2,635)
- Receivables within one year +€9,415
up €9,415 (+22.5%), from €41,938 to €51,353
of which Trade receivables: +€9,156
- Deferred charges and accrued income -€2,635
down €2,635 (-41.7%), from €6,316 to €3,682
- Tangible fixed assets +€1,058
up €1,058 (+334.5%), from €316 to €1,374
of which Plant, machinery and equipment: +€1,374
- Profit (loss) carried forward +€29,610
up €29,610 (+165.1%), from €17,938 to €47,549
- Trade debts -€2,490
down €2,490 (-25.5%), from €9,765 to €7,275
- Gross operating margin +€67,637
up €67,637, from -€36,606 to €31,031
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 | €77,068 | €104,540 | +€27,472 | +35.6% |
| Fixed assets | 21/28 | €448 | €1,505 | +€1,058 | +236.3% |
| Tangible fixed assets | 22/27 | €316 | €1,374 | +€1,058 | +334.5% |
| Plant, machinery and equipment | 23 | - | €1,374 | +€1,374 | |
| Furniture and vehicles | 24 | €316 | - | -€316 | |
| Financial fixed assets | 28 | €131 | €131 | = | 0.0% |
| Current assets | 29/58 | €76,620 | €103,035 | +€26,415 | +34.5% |
| Stocks and contracts in progress | 3 | €640 | €1,035 | +€395 | +61.7% |
| Stocks | 30/36 | €640 | €1,035 | +€395 | +61.7% |
| Amounts receivable within one year | 40/41 | €41,938 | €51,353 | +€9,415 | +22.5% |
| Trade receivables | 40 | €1,935 | €11,091 | +€9,156 | +473.2% |
| Other amounts receivable | 41 | €40,003 | €40,262 | +€259 | +0.6% |
| Cash at bank and in hand | 54/58 | €27,726 | €46,965 | +€19,239 | +69.4% |
| Deferred charges and accrued income | 490/1 | €6,316 | €3,682 | -€2,635 | -41.7% |
| Total equity and liabilities | 10/49 | €77,068 | €104,540 | +€27,472 | +35.6% |
| Equity | 10/15 | €65,730 | €95,340 | +€29,610 | +45.0% |
| Contributions | 10/11 | €9,200 | €9,200 | = | 0.0% |
| Capital | 10 | €9,200 | €9,200 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €9,392 | €9,392 | = | 0.0% |
| Reserves | 13 | €38,591 | €38,591 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €36,732 | €36,732 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,938 | €47,549 | +€29,610 | +165.1% |
| Amounts payable | 17/49 | €11,338 | €9,200 | -€2,138 | -18.9% |
| Amounts payable within one year | 42/48 | €11,338 | €9,200 | -€2,138 | -18.9% |
| Trade debts | 44 | €9,765 | €7,275 | -€2,490 | -25.5% |
| Suppliers | 440/4 | €9,765 | €7,275 | -€2,490 | -25.5% |
| Taxes, remuneration and social security | 45 | €1,574 | €1,925 | +€351 | +22.3% |
| Taxes | 450/3 | €1,574 | €1,925 | +€351 | +22.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €316 | €564 | +€248 | +78.3% |
| Other operating charges | 640/8 | €899 | €844 | -€55 | -6.1% |
| Gross operating margin | 9900 | -€36,606 | €31,031 | +€67,637 | |
| Operating profit (loss) | 9901 | -€37,821 | €29,623 | +€67,444 | |
| Financial income | 75/76B | €537 | €558 | +€21 | +3.9% |
| Recurring financial income | 75 | €537 | €558 | +€21 | +3.9% |
| Financial charges | 65/66B | €285 | €287 | +€2 | +0.8% |
| Recurring financial charges | 65 | €285 | €287 | +€2 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | -€37,569 | €29,894 | +€67,463 | |
| Income taxes | 67/77 | €272 | €284 | +€12 | +4.5% |
| Profit (loss) for the period | 9904 | -€37,841 | €29,610 | +€67,451 | |
| Profit (loss) for the period to be appropriated | 9905 | -€37,841 | €29,610 | +€67,451 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.