M.O.C.K.Ing: 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.
M.O.C.K.Ing
Largest movements
- Cash +€37,252
up €37,252 (+1,284%), from €2,901 to €40,153
mainly Net result for the year (+€43,604) and Tax, wage and social debts (+€19,838)
- Receivables within one year +€22,408
up €22,408 (+3,311%), from €677 to €23,085
of which Trade receivables: +€12,313
- Tangible fixed assets +€2,922
new in 2025: €2,922
- Deferred charges and accrued income +€2,173
new in 2025: €2,173
- Formation expenses -€1,196
down €1,196 (-100%), from €1,196 to €0
- Reserves +€41,890
new in 2025: €41,890
- Tax, wage and social debts +€19,838
new in 2025: €19,838
- Profit (loss) carried forward +€1,713
up €1,713, from -€1,713 to €0
- Gross operating margin +€60,611
up €60,611, from -€1,661 to €58,951
- Taxes +€11,185
new in 2025: €11,185
- Financial charges +€3,142
new in 2025: €3,142
- Depreciation +€1,252
up €1,252 (+2,374%), from €53 to €1,304
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 | €4,774 | €68,334 | +€63,560 | +1,331% |
| Formation expenses | 20 | €1,196 | €0 | -€1,196 | -100% |
| Fixed assets | 21/28 | - | €2,922 | +€2,922 | |
| Tangible fixed assets | 22/27 | - | €2,922 | +€2,922 | |
| Furniture and vehicles | 24 | - | €2,922 | +€2,922 | |
| Current assets | 29/58 | €3,578 | €65,411 | +€61,833 | +1,728% |
| Amounts receivable within one year | 40/41 | €677 | €23,085 | +€22,408 | +3,311% |
| Trade receivables | 40 | - | €12,313 | +€12,313 | |
| Other amounts receivable | 41 | €677 | €10,772 | +€10,095 | +1,492% |
| Cash at bank and in hand | 54/58 | €2,901 | €40,153 | +€37,252 | +1,284% |
| Deferred charges and accrued income | 490/1 | - | €2,173 | +€2,173 | |
| Total equity and liabilities | 10/49 | €4,774 | €68,334 | +€63,560 | +1,331% |
| Equity | 10/15 | €1,287 | €44,890 | +€43,604 | +3,389% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €41,890 | +€41,890 | |
| Distributable reserves | 133 | - | €41,890 | +€41,890 | |
| Profit (loss) carried forward | 14 | -€1,713 | €0 | +€1,713 | |
| Amounts payable | 17/49 | €3,487 | €23,443 | +€19,956 | +572% |
| Amounts payable within one year | 42/48 | €3,487 | €23,443 | +€19,956 | +572% |
| Trade debts | 44 | €3,487 | €3,605 | +€118 | +3.4% |
| Suppliers | 440/4 | €3,487 | €3,605 | +€118 | +3.4% |
| Taxes, remuneration and social security | 45 | - | €19,838 | +€19,838 | |
| Taxes | 450/3 | - | €19,838 | +€19,838 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53 | €1,304 | +€1,252 | +2,374% |
| Other operating charges | 640/8 | - | €62 | +€62 | |
| Gross operating margin | 9900 | -€1,661 | €58,951 | +€60,611 | |
| Operating profit (loss) | 9901 | -€1,713 | €57,584 | +€59,298 | |
| Financial income | 75/76B | - | €346 | +€346 | |
| Recurring financial income | 75 | - | €346 | +€346 | |
| Financial charges | 65/66B | - | €3,142 | +€3,142 | |
| Recurring financial charges | 65 | - | €3,142 | +€3,142 | |
| Profit (loss) for the period before taxes | 9903 | -€1,713 | €54,788 | +€56,502 | |
| Income taxes | 67/77 | - | €11,185 | +€11,185 | |
| Profit (loss) for the period | 9904 | -€1,713 | €43,604 | +€45,317 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,713 | €43,604 | +€45,317 |
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.