La Vida Mocha: 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.
La Vida Mocha
Largest movements
- Stocks and contracts -€9,613
down €9,613 (-19.8%), from €48,569 to €38,956
- Tangible fixed assets -€6,767
down €6,767 (-8.0%), from €85,040 to €78,273
of which Other tangible fixed assets: -€3,403
- Cash -€1,807
down €1,807 (-36.1%), from €5,010 to €3,202
mainly Net result for the year (-€35,608) and Investment in fixed assets (net) (-€1,936)
- Profit (loss) carried forward -€35,608
down €35,608 (-116%), from -€30,656 to -€66,265
- Debts after one year +€16,000
up €16,000 (+14.0%), from €114,000 to €130,000
- Gross operating margin -€5,443
down €5,443 (-30.3%), from -€17,964 to -€23,407
- Financial charges +€997
up €997 (+87.2%), from €1,143 to €2,140
- Other operating charges -€905
down €905 (-69.4%), from €1,305 to €400
- Depreciation -€519
down €519 (-5.1%), from €10,252 to €9,733
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 | €144,664 | €126,628 | -€18,036 | -12.5% |
| Fixed assets | 21/28 | €89,382 | €81,585 | -€7,797 | -8.7% |
| Intangible fixed assets | 21 | €3,842 | €2,812 | -€1,030 | -26.8% |
| Tangible fixed assets | 22/27 | €85,040 | €78,273 | -€6,767 | -8.0% |
| Plant, machinery and equipment | 23 | €48,199 | €44,835 | -€3,364 | -7.0% |
| Other tangible fixed assets | 26 | €36,841 | €33,438 | -€3,403 | -9.2% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €55,282 | €45,043 | -€10,239 | -18.5% |
| Stocks and contracts in progress | 3 | €48,569 | €38,956 | -€9,613 | -19.8% |
| Stocks | 30/36 | €48,569 | €38,956 | -€9,613 | -19.8% |
| Amounts receivable within one year | 40/41 | €625 | €1,186 | +€560 | +89.6% |
| Trade receivables | 40 | - | €1,181 | +€1,181 | |
| Other amounts receivable | 41 | €625 | €5 | -€620 | -99.2% |
| Cash at bank and in hand | 54/58 | €5,010 | €3,202 | -€1,807 | -36.1% |
| Deferred charges and accrued income | 490/1 | €1,078 | €1,698 | +€621 | +57.6% |
| Total equity and liabilities | 10/49 | €144,664 | €126,628 | -€18,036 | -12.5% |
| Equity | 10/15 | €29,344 | -€6,265 | -€35,608 | |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,656 | -€66,265 | -€35,608 | -116% |
| Amounts payable | 17/49 | €115,320 | €132,893 | +€17,573 | +15.2% |
| Amounts payable after more than one year | 17 | €114,000 | €130,000 | +€16,000 | +14.0% |
| Financial debts | 170/4 | €114,000 | €130,000 | +€16,000 | +14.0% |
| Amounts payable within one year | 42/48 | €344 | €634 | +€290 | +84.5% |
| Trade debts | 44 | €344 | €493 | +€149 | +43.4% |
| Suppliers | 440/4 | €344 | €493 | +€149 | +43.4% |
| Taxes, remuneration and social security | 45 | - | €141 | +€141 | |
| Taxes | 450/3 | - | €141 | +€141 | |
| Accrued charges and deferred income | 492/3 | €976 | €2,258 | +€1,282 | +131% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,252 | €9,733 | -€519 | -5.1% |
| Other operating charges | 640/8 | €1,305 | €400 | -€905 | -69.4% |
| Gross operating margin | 9900 | -€17,964 | -€23,407 | -€5,443 | -30.3% |
| Operating profit (loss) | 9901 | -€29,521 | -€33,540 | -€4,018 | -13.6% |
| Financial income | 75/76B | €8 | €74 | +€66 | +806% |
| Recurring financial income | 75 | €8 | €74 | +€66 | +806% |
| Financial charges | 65/66B | €1,143 | €2,140 | +€997 | +87.2% |
| Recurring financial charges | 65 | €1,143 | €2,140 | +€997 | +87.2% |
| Profit (loss) for the period before taxes | 9903 | -€30,656 | -€35,606 | -€4,949 | -16.1% |
| Income taxes | 67/77 | - | €2 | +€2 | |
| Profit (loss) for the period | 9904 | -€30,656 | -€35,608 | -€4,952 | -16.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,656 | -€35,608 | -€4,952 | -16.2% |
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 17 October 2026 via checked.be.