MOCA & CO: 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.
MOCA & CO
Largest movements
- Cash +€6,673
up €6,673 (+365%), from €1,826 to €8,499
mainly Net result for the year (+€22,946) and Receivables within one year (+€955)
- Receivables within one year -€955
down €955 (-43.3%), from €2,205 to €1,250
- Profit (loss) carried forward +€22,946
up €22,946 (+35.1%), from -€65,417 to -€42,471
- Debts after one year -€17,315
no longer reported in 2025 (was €17,315)
- Gross operating margin +€404
up €404 (+1.8%), from €23,046 to €23,450
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 | €5,354 | €11,072 | +€5,718 | +107% |
| Current assets | 29/58 | €5,354 | €11,072 | +€5,718 | +107% |
| Stocks and contracts in progress | 3 | €1,323 | €1,323 | = | 0.0% |
| Stocks | 30/36 | €1,323 | €1,323 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,205 | €1,250 | -€955 | -43.3% |
| Trade receivables | 40 | €2,205 | €1,250 | -€955 | -43.3% |
| Cash at bank and in hand | 54/58 | €1,826 | €8,499 | +€6,673 | +365% |
| Total equity and liabilities | 10/49 | €5,354 | €11,072 | +€5,718 | +107% |
| Equity | 10/15 | -€11,970 | €10,976 | +€22,946 | |
| Contributions | 10/11 | €52,500 | €52,500 | = | 0.0% |
| Reserves | 13 | €947 | €947 | = | 0.0% |
| Non-distributable reserves | 130/1 | €947 | €947 | = | 0.0% |
| Reserves not available under the articles | 1311 | €947 | €947 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,417 | -€42,471 | +€22,946 | +35.1% |
| Amounts payable | 17/49 | €17,324 | €96 | -€17,228 | -99.4% |
| Amounts payable after more than one year | 17 | €17,315 | - | -€17,315 | |
| Other amounts payable | 178/9 | €17,315 | - | -€17,315 | |
| Amounts payable within one year | 42/48 | €8 | €96 | +€87 | +1,032% |
| Trade debts | 44 | €8 | €31 | +€22 | +264% |
| Suppliers | 440/4 | €8 | €31 | +€22 | +264% |
| Other amounts payable | 47/48 | - | €65 | +€65 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €23,046 | €23,450 | +€404 | +1.8% |
| Operating profit (loss) | 9901 | €22,659 | €23,050 | +€391 | +1.7% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €75 | €104 | +€29 | +38.5% |
| Recurring financial charges | 65 | €75 | €104 | +€29 | +38.5% |
| Profit (loss) for the period before taxes | 9903 | €22,593 | €22,946 | +€352 | +1.6% |
| Profit (loss) for the period | 9904 | €22,593 | €22,946 | +€352 | +1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,593 | €22,946 | +€352 | +1.6% |
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 22 October 2026 via checked.be.