MOCA MANAGEMENT: what changed
MOCA MANAGEMENT
Largest movements
- Stocks and contracts -€23,800
down €23,800 (-100%), from €23,800 to €0
- Cash -€21,084
down €21,084 (-49.2%), from €42,888 to €21,805
mainly Accrued charges and deferred income (-€66,529) and Investment in fixed assets (net) (-€2,445)
- Receivables within one year -€1,642
down €1,642 (-5.8%), from €28,482 to €26,840
of which Trade receivables: -€7,344
- Accrued charges and deferred income -€66,529
down €66,529 (-100%), from €66,529 to €0
- Reserves +€12,798
up €12,798 (+28.1%), from €45,624 to €58,422
- Trade debts +€5,635
up €5,635 (+311%), from €1,814 to €7,450
- Tax, wage and social debts +€3,201
up €3,201 (+46.4%), from €6,891 to €10,092
- Taxes +€2,263
up €2,263 (+44.2%), from €5,117 to €7,380
- Gross operating margin +€1,306
up €1,306 (+5.3%), from €24,432 to €25,738
- Other operating charges -€879
down €879 (-18.2%), from €4,821 to €3,942
- Financial income +€487
new in 2025: €487
- Depreciation +€387
up €387 (+31.1%), from €1,245 to €1,632
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €125,859 | €80,964 | -€44,895 | -35.7% |
| Fixed assets | 21/28 | €4,141 | €4,953 | +€813 | +19.6% |
| Tangible fixed assets | 22/27 | €4,141 | €4,953 | +€813 | +19.6% |
| Furniture and vehicles | 24 | €1,194 | €2,692 | +€1,499 | +126% |
| Other tangible fixed assets | 26 | €2,947 | €2,261 | -€686 | -23.3% |
| Current assets | 29/58 | €121,718 | €76,011 | -€45,707 | -37.6% |
| Stocks and contracts in progress | 3 | €23,800 | €0 | -€23,800 | -100% |
| Stocks | 30/36 | €23,800 | €0 | -€23,800 | -100% |
| Amounts receivable within one year | 40/41 | €28,482 | €26,840 | -€1,642 | -5.8% |
| Trade receivables | 40 | €22,333 | €14,989 | -€7,344 | -32.9% |
| Other amounts receivable | 41 | €6,149 | €11,851 | +€5,702 | +92.7% |
| Cash at bank and in hand | 54/58 | €42,888 | €21,805 | -€21,084 | -49.2% |
| Deferred charges and accrued income | 490/1 | €26,548 | €27,366 | +€818 | +3.1% |
| Total equity and liabilities | 10/49 | €125,859 | €80,964 | -€44,895 | -35.7% |
| Equity | 10/15 | €50,624 | €63,422 | +€12,798 | +25.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €45,624 | €58,422 | +€12,798 | +28.1% |
| Distributable reserves | 133 | €45,624 | €58,422 | +€12,798 | +28.1% |
| Amounts payable | 17/49 | €75,235 | €17,542 | -€57,693 | -76.7% |
| Amounts payable within one year | 42/48 | €8,706 | €17,542 | +€8,836 | +101% |
| Trade debts | 44 | €1,814 | €7,450 | +€5,635 | +311% |
| Suppliers | 440/4 | €1,814 | €7,450 | +€5,635 | +311% |
| Taxes, remuneration and social security | 45 | €6,891 | €10,092 | +€3,201 | +46.4% |
| Taxes | 450/3 | €6,891 | €10,092 | +€3,201 | +46.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €66,529 | €0 | -€66,529 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,245 | €1,632 | +€387 | +31.1% |
| Other operating charges | 640/8 | €4,821 | €3,942 | -€879 | -18.2% |
| Gross operating margin | 9900 | €24,432 | €25,738 | +€1,306 | +5.3% |
| Operating profit (loss) | 9901 | €18,365 | €20,164 | +€1,799 | +9.8% |
| Financial income | 75/76B | - | €487 | +€487 | |
| Recurring financial income | 75 | - | €487 | +€487 | |
| Financial charges | 65/66B | €671 | €473 | -€198 | -29.5% |
| Recurring financial charges | 65 | €671 | €473 | -€198 | -29.5% |
| Profit (loss) for the period before taxes | 9903 | €17,695 | €20,178 | +€2,484 | +14.0% |
| Income taxes | 67/77 | €5,117 | €7,380 | +€2,263 | +44.2% |
| Profit (loss) for the period | 9904 | €12,578 | €12,798 | +€221 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,578 | €12,798 | +€221 | +1.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.