L & S MOCCA: 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.
L & S MOCCA
Largest movements
- Tangible fixed assets +€71,959
up €71,959 (+16.7%), from €431,884 to €503,843
of which Furniture and vehicles: +€105,529
- Debts after one year +€54,109
up €54,109 (+34.0%), from €159,270 to €213,379
- Other debts -€16,750
down €16,750 (-8.4%), from €199,598 to €182,848
- Advances received +€16,353
new in 2025: €16,353
- Trade debts +€16,287
up €16,287 (+204%), from €8,000 to €24,287
- Tax, wage and social debts -€9,563
down €9,563 (-51.9%), from €18,415 to €8,853
of which Remuneration and social security: -€5,119
- Gross operating margin +€50,589
up €50,589 (+37.6%), from €134,602 to €185,192
- Staff costs +€35,396
up €35,396 (+48.1%), from €73,630 to €109,026
- Depreciation +€10,388
up €10,388 (+23.8%), from €43,722 to €54,110
- Financial charges +€3,166
up €3,166 (+68.9%), from €4,595 to €7,760
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 | €471,194 | €539,664 | +€68,470 | +14.5% |
| Fixed assets | 21/28 | €431,884 | €503,843 | +€71,959 | +16.7% |
| Tangible fixed assets | 22/27 | €431,884 | €503,843 | +€71,959 | +16.7% |
| Land and buildings | 22 | €333,261 | €318,878 | -€14,383 | -4.3% |
| Plant, machinery and equipment | 23 | €78,848 | €59,662 | -€19,187 | -24.3% |
| Furniture and vehicles | 24 | €19,775 | €125,304 | +€105,529 | +534% |
| Current assets | 29/58 | €39,310 | €35,821 | -€3,489 | -8.9% |
| Stocks and contracts in progress | 3 | €14,878 | €15,780 | +€902 | +6.1% |
| Stocks | 30/36 | €14,878 | €15,780 | +€902 | +6.1% |
| Amounts receivable within one year | 40/41 | €11,276 | €9,592 | -€1,684 | -14.9% |
| Trade receivables | 40 | €2,125 | €4,742 | +€2,617 | +123% |
| Other amounts receivable | 41 | €9,151 | €4,850 | -€4,301 | -47.0% |
| Cash at bank and in hand | 54/58 | €11,967 | €10,449 | -€1,518 | -12.7% |
| Deferred charges and accrued income | 490/1 | €1,188 | - | -€1,188 | |
| Total equity and liabilities | 10/49 | €471,194 | €539,664 | +€68,470 | +14.5% |
| Equity | 10/15 | €47,903 | €54,215 | +€6,312 | +13.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €41,222 | €41,222 | = | 0.0% |
| Distributable reserves | 133 | €41,222 | €41,222 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,919 | -€5,607 | +€6,312 | +53.0% |
| Amounts payable | 17/49 | €423,291 | €485,450 | +€62,159 | +14.7% |
| Amounts payable after more than one year | 17 | €159,270 | €213,379 | +€54,109 | +34.0% |
| Financial debts | 170/4 | €159,270 | €213,379 | +€54,109 | +34.0% |
| Amounts payable within one year | 42/48 | €264,021 | €272,071 | +€8,050 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €38,007 | €39,730 | +€1,723 | +4.5% |
| Trade debts | 44 | €8,000 | €24,287 | +€16,287 | +204% |
| Suppliers | 440/4 | €8,000 | €24,287 | +€16,287 | +204% |
| Advances received on contracts in progress | 46 | - | €16,353 | +€16,353 | |
| Taxes, remuneration and social security | 45 | €18,415 | €8,853 | -€9,563 | -51.9% |
| Taxes | 450/3 | €9,254 | €4,810 | -€4,444 | -48.0% |
| Remuneration and social security | 454/9 | €9,161 | €4,042 | -€5,119 | -55.9% |
| Other amounts payable | 47/48 | €199,598 | €182,848 | -€16,750 | -8.4% |
| Remuneration, social security and pensions | 62 | €73,630 | €109,026 | +€35,396 | +48.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,722 | €54,110 | +€10,388 | +23.8% |
| Other operating charges | 640/8 | €3,604 | €3,885 | +€280 | +7.8% |
| Gross operating margin | 9900 | €134,602 | €185,192 | +€50,589 | +37.6% |
| Operating profit (loss) | 9901 | €13,646 | €18,171 | +€4,525 | +33.2% |
| Financial income | 75/76B | - | €15 | +€15 | |
| Recurring financial income | 75 | - | €15 | +€15 | |
| Financial charges | 65/66B | €4,595 | €7,760 | +€3,166 | +68.9% |
| Recurring financial charges | 65 | €4,595 | €7,760 | +€3,166 | +68.9% |
| Profit (loss) for the period before taxes | 9903 | €9,052 | €10,426 | +€1,374 | +15.2% |
| Income taxes | 67/77 | €4,004 | €4,114 | +€110 | +2.8% |
| Profit (loss) for the period | 9904 | €5,048 | €6,312 | +€1,264 | +25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,048 | €6,312 | +€1,264 | +25.0% |
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 25 October 2026 via checked.be.