BOCCA MOKA: 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.
BOCCA MOKA
Largest movements
- Receivables within one year +€71,023
up €71,023 (+609%), from €11,662 to €82,685
of which Other amounts receivable: +€50,587
- Cash +€52,381
up €52,381 (+4,396%), from €1,192 to €53,573
mainly Other debts (+€94,497) and Trade debts (+€60,994)
- Stocks and contracts +€43,367
new in 2024: €43,367
- Deferred charges and accrued income +€2,694
new in 2024: €2,694
- Other debts +€94,497
up €94,497 (+3,016%), from €3,134 to €97,631
- Trade debts +€60,994
up €60,994 (+1,163%), from €5,244 to €66,238
- Profit (loss) carried forward +€11,071
up €11,071 (+78.7%), from -€14,074 to -€3,003
- Tax, wage and social debts +€3,865
new in 2024: €3,865
- Gross operating margin +€242,272
up €242,272 (+45,506%), from €532 to €242,804
- Staff costs +€225,298
new in 2024: €225,298
- Taxes +€4,405
new in 2024: €4,405
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 | €12,853 | €183,281 | +€170,427 | +1,326% |
| Fixed assets | 21/28 | - | €962 | +€962 | |
| Tangible fixed assets | 22/27 | - | €962 | +€962 | |
| Plant, machinery and equipment | 23 | - | €962 | +€962 | |
| Current assets | 29/58 | €12,853 | €182,319 | +€169,465 | +1,318% |
| Stocks and contracts in progress | 3 | - | €43,367 | +€43,367 | |
| Stocks | 30/36 | - | €43,367 | +€43,367 | |
| Amounts receivable within one year | 40/41 | €11,662 | €82,685 | +€71,023 | +609% |
| Trade receivables | 40 | €10,155 | €30,591 | +€20,436 | +201% |
| Other amounts receivable | 41 | €1,507 | €52,094 | +€50,587 | +3,357% |
| Cash at bank and in hand | 54/58 | €1,192 | €53,573 | +€52,381 | +4,396% |
| Deferred charges and accrued income | 490/1 | - | €2,694 | +€2,694 | |
| Total equity and liabilities | 10/49 | €12,853 | €183,281 | +€170,427 | +1,326% |
| Equity | 10/15 | €4,476 | €15,547 | +€11,071 | +247% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Capital | 10 | €18,550 | €18,550 | = | 0.0% |
| Issued capital | 100 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,074 | -€3,003 | +€11,071 | +78.7% |
| Amounts payable | 17/49 | €8,378 | €167,734 | +€159,356 | +1,902% |
| Amounts payable within one year | 42/48 | €8,378 | €167,734 | +€159,356 | +1,902% |
| Trade debts | 44 | €5,244 | €66,238 | +€60,994 | +1,163% |
| Suppliers | 440/4 | €5,244 | €66,238 | +€60,994 | +1,163% |
| Taxes, remuneration and social security | 45 | - | €3,865 | +€3,865 | |
| Taxes | 450/3 | - | €3,865 | +€3,865 | |
| Other amounts payable | 47/48 | €3,134 | €97,631 | +€94,497 | +3,016% |
| Remuneration, social security and pensions | 62 | - | €225,298 | +€225,298 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €118 | +€118 | |
| Other operating charges | 640/8 | - | €1,989 | +€1,989 | |
| Gross operating margin | 9900 | €532 | €242,804 | +€242,272 | +45,506% |
| Operating profit (loss) | 9901 | €532 | €15,399 | +€14,867 | +2,792% |
| Financial income | 75/76B | €2 | €284 | +€282 | +14,098% |
| Recurring financial income | 75 | €2 | €284 | +€282 | +14,098% |
| Financial charges | 65/66B | €53 | €207 | +€154 | +291% |
| Recurring financial charges | 65 | €53 | €207 | +€154 | +291% |
| Profit (loss) for the period before taxes | 9903 | €481 | €15,476 | +€14,994 | +3,115% |
| Income taxes | 67/77 | - | €4,405 | +€4,405 | |
| Profit (loss) for the period | 9904 | €481 | €11,071 | +€10,590 | +2,200% |
| Profit (loss) for the period to be appropriated | 9905 | €481 | €11,071 | +€10,590 | +2,200% |
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 18 October 2026 via checked.be.