MOCA: what changed
Two fiscal 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.
MOCA
Largest movements
- Cash -€4,219
down €4,219 (-6.0%), from €70,841 to €66,622
mainly Net result for the year (-€6,052) and Receivables within one year (-€2,520)
- Receivables within one year +€2,520
up €2,520 (+31.1%), from €8,097 to €10,617
of which Trade receivables: +€2,314
- Stocks and contracts +€1,105
up €1,105 (+28.2%), from €3,918 to €5,023
- Profit (loss) carried forward -€6,052
down €6,052 (-229.0%), from -€2,643 to -€8,695
- Other debts +€3,709
up €3,709 (+19.1%), from €19,382 to €23,091
- Trade debts +€1,890
up €1,890 (+56.2%), from €3,365 to €5,255
- Gross operating margin +€3,892
up €3,892 (+52.0%), from -€7,485 to -€3,593
- Financial charges +€219
up €219 (+126.6%), from €173 to €392
- Depreciation +€208
up €208 (+15.8%), from €1,314 to €1,522
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.
Cash bridge derived
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 | €93,170 | €92,168 | -€1,002 | -1.1% |
| Fixed assets | 21/28 | €7,752 | €7,470 | -€282 | -3.6% |
| Tangible fixed assets | 22/27 | €7,752 | €7,470 | -€282 | -3.6% |
| Plant, machinery and equipment | 23 | €6,820 | €6,786 | -€34 | -0.5% |
| Furniture and vehicles | 24 | €932 | €684 | -€248 | -26.6% |
| Current assets | 29/58 | €85,418 | €84,698 | -€720 | -0.8% |
| Stocks and contracts in progress | 3 | €3,918 | €5,023 | +€1,105 | +28.2% |
| Stocks | 30/36 | €3,918 | €5,023 | +€1,105 | +28.2% |
| Amounts receivable within one year | 40/41 | €8,097 | €10,617 | +€2,520 | +31.1% |
| Trade receivables | 40 | €2,698 | €5,012 | +€2,314 | +85.8% |
| Other amounts receivable | 41 | €5,399 | €5,605 | +€206 | +3.8% |
| Cash at bank and in hand | 54/58 | €70,841 | €66,622 | -€4,219 | -6.0% |
| Deferred charges and accrued income | 490/1 | €2,562 | €2,436 | -€126 | -4.9% |
| Total equity and liabilities | 10/49 | €93,170 | €92,168 | -€1,002 | -1.1% |
| Equity | 10/15 | €44,718 | €38,666 | -€6,052 | -13.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €28,761 | €28,761 | = | 0.0% |
| Distributable reserves | 133 | €28,761 | €28,761 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,643 | -€8,695 | -€6,052 | -229.0% |
| Amounts payable | 17/49 | €48,452 | €53,502 | +€5,050 | +10.4% |
| Amounts payable after more than one year | 17 | €25,000 | €25,000 | = | 0.0% |
| Financial debts | 170/4 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €23,452 | €28,502 | +€5,050 | +21.5% |
| Financial debts | 43 | €90 | €156 | +€66 | +73.3% |
| Credit institutions | 430/8 | €90 | €156 | +€66 | +73.3% |
| Trade debts | 44 | €3,365 | €5,255 | +€1,890 | +56.2% |
| Suppliers | 440/4 | €3,365 | €5,255 | +€1,890 | +56.2% |
| Taxes, remuneration and social security | 45 | €615 | - | -€615 | |
| Taxes | 450/3 | €615 | - | -€615 | |
| Other amounts payable | 47/48 | €19,382 | €23,091 | +€3,709 | +19.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,314 | €1,522 | +€208 | +15.8% |
| Other operating charges | 640/8 | €516 | €528 | +€12 | +2.3% |
| Gross operating margin | 9900 | -€7,485 | -€3,593 | +€3,892 | +52.0% |
| Operating profit (loss) | 9901 | -€9,315 | -€5,643 | +€3,672 | +39.4% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €173 | €392 | +€219 | +126.6% |
| Recurring financial charges | 65 | €173 | €392 | +€219 | +126.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,483 | -€6,035 | +€3,448 | +36.4% |
| Income taxes | 67/77 | - | €17 | +€17 | |
| Profit (loss) for the period | 9904 | -€9,483 | -€6,052 | +€3,431 | +36.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,483 | -€6,052 | +€3,431 | +36.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.