MOSTERD: 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.
MOSTERD
Largest movements
- Current assets -€101,661
down €101,661 (-35.6%), from €285,441 to €183,780
of which Receivables within one year: -€96,024
- Profit (loss) carried forward -€128,354
down €128,354, from €51,179 to -€77,175
- Debts +€29,117
up €29,117 (+12.5%), from €232,740 to €261,857
- Gross operating margin -€407,355
down €407,355, from €376,898 to -€30,457
- Taxes -€8,806
no longer reported in 2014 (was €8,806)
- Depreciation -€6,312
down €6,312 (-72.2%), from €8,740 to €2,428
From the 31-03-2014 result to the 30-06-2014 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 31-03-2014 | 30-06-2014 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €304,324 | €205,087 | -€99,237 | -32.6% |
| Fixed assets | 21/28 | €18,883 | €21,307 | +€2,424 | +12.8% |
| Tangible fixed assets | 22/27 | €17,391 | €19,815 | +€2,424 | +13.9% |
| Financial fixed assets | 28 | €1,492 | €1,492 | = | 0.0% |
| Current assets | 29/58 | €285,441 | €183,780 | -€101,661 | -35.6% |
| Amounts receivable within one year | 40/41 | €276,702 | €180,678 | -€96,024 | -34.7% |
| Cash at bank and in hand | 54/58 | €3,102 | €3,102 | = | 0.0% |
| Total equity and liabilities | 10/49 | €304,324 | €205,087 | -€99,237 | -32.6% |
| Equity | 10/15 | €71,584 | -€56,770 | -€128,354 | |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,179 | -€77,175 | -€128,354 | |
| Amounts payable | 17/49 | €232,740 | €261,857 | +€29,117 | +12.5% |
| Amounts payable within one year | 42/48 | €229,429 | €261,482 | +€32,053 | +14.0% |
| Trade debts | 44 | €116,166 | €155,018 | +€38,852 | +33.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,740 | €2,428 | -€6,312 | -72.2% |
| Gross operating margin | 9900 | €376,898 | -€30,457 | -€407,355 | |
| Operating profit (loss) | 9901 | €18,871 | -€123,346 | -€142,217 | |
| Recurring financial income | 75 | €132 | €18 | -€114 | -86.4% |
| Recurring financial charges | 65 | €3,984 | €5,026 | +€1,042 | +26.2% |
| Profit (loss) for the period before taxes | 9903 | €15,411 | -€128,354 | -€143,765 | |
| Income taxes | 67/77 | €8,806 | - | -€8,806 | |
| Profit (loss) for the period | 9904 | €6,605 | -€128,354 | -€134,959 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,605 | -€128,354 | -€134,959 |
Source: filed annual accounts (NBB), financial years ended 31 March 2014 and 30 June 2014. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.