VIA MOSAE: 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.
VIA MOSAE
Largest movements
- Tangible fixed assets -€330
down €330 (-14.3%), from €2,310 to €1,979
- Cash -€169
down €169 (-85.9%), from €197 to €28
mainly Net result for the year (-€5,768) and Accrued charges and deferred income (-€315)
- Profit (loss) carried forward -€5,768
down €5,768 (-2.3%), from -€252,522 to -€258,290
- Other debts +€5,584
up €5,584 (+2.4%), from €234,613 to €240,197
- Accrued charges and deferred income -€315
down €315 (-17.4%), from €1,815 to €1,500
- Gross operating margin +€872
up €872 (+33.1%), from -€2,630 to -€1,759
- Financial charges +€168
up €168 (+5.0%), from €3,371 to €3,539
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.
Derived cash bridge
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 | €2,506 | €2,007 | -€499 | -19.9% |
| Fixed assets | 21/28 | €2,310 | €1,979 | -€330 | -14.3% |
| Tangible fixed assets | 22/27 | €2,310 | €1,979 | -€330 | -14.3% |
| Other tangible fixed assets | 26 | €2,310 | €1,979 | -€330 | -14.3% |
| Current assets | 29/58 | €197 | €28 | -€169 | -85.9% |
| Cash at bank and in hand | 54/58 | €197 | €28 | -€169 | -85.9% |
| Total equity and liabilities | 10/49 | €2,506 | €2,007 | -€499 | -19.9% |
| Equity | 10/15 | -€233,922 | -€239,690 | -€5,768 | -2.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€252,522 | -€258,290 | -€5,768 | -2.3% |
| Amounts payable | 17/49 | €236,428 | €241,697 | +€5,269 | +2.2% |
| Amounts payable within one year | 42/48 | €234,613 | €240,197 | +€5,584 | +2.4% |
| Other amounts payable | 47/48 | €234,613 | €240,197 | +€5,584 | +2.4% |
| Accrued charges and deferred income | 492/3 | €1,815 | €1,500 | -€315 | -17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €330 | €330 | = | 0.0% |
| Other operating charges | 640/8 | €132 | €141 | +€9 | +6.7% |
| Gross operating margin | 9900 | -€2,630 | -€1,759 | +€872 | +33.1% |
| Operating profit (loss) | 9901 | -€3,092 | -€2,229 | +€863 | +27.9% |
| Financial charges | 65/66B | €3,371 | €3,539 | +€168 | +5.0% |
| Recurring financial charges | 65 | €3,371 | €3,539 | +€168 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,463 | -€5,768 | +€695 | +10.8% |
| Profit (loss) for the period | 9904 | -€6,463 | -€5,768 | +€695 | +10.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,463 | -€5,768 | +€695 | +10.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.