MOCA PLATRE: 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 PLATRE
Largest movements
- Cash +€93,480
up €93,480 (+79.8%), from €117,117 to €210,597
mainly Net result for the year (+€35,506) and Tax, wage and social debts (+€28,129)
- Receivables within one year -€22,313
down €22,313 (-33.5%), from €66,602 to €44,289
of which Trade receivables: -€18,586
- Receivables after one year +€9,500
up €9,500 (+72.5%), from €13,100 to €22,600
- Tangible fixed assets -€5,505
down €5,505 (-29.2%), from €18,852 to €13,347
of which Furniture and vehicles: -€5,283
- Reserves +€35,400
up €35,400 (+258%), from €13,720 to €49,120
of which Distributable reserves: +€35,400
- Tax, wage and social debts +€28,129
up €28,129 (+151%), from €18,671 to €46,800
of which Remuneration and social security: +€14,090
- Trade debts +€17,151
up €17,151 (+24.1%), from €71,061 to €88,212
- Debts after one year -€6,914
down €6,914 (-56.3%), from €12,279 to €5,366
- Gross operating margin +€13,693
up €13,693 (+18.3%), from €75,001 to €88,694
- Write-downs +€9,948
up €9,948 (+125%), from €7,934 to €17,882
- Taxes +€2,472
up €2,472 (+16.4%), from €15,083 to €17,555
- Depreciation +€2,187
up €2,187 (+65.9%), from €3,318 to €5,505
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 | €218,336 | €292,474 | +€74,138 | +34.0% |
| Fixed assets | 21/28 | €18,852 | €13,347 | -€5,505 | -29.2% |
| Tangible fixed assets | 22/27 | €18,852 | €13,347 | -€5,505 | -29.2% |
| Plant, machinery and equipment | 23 | €222 | €0 | -€222 | -100% |
| Furniture and vehicles | 24 | €18,630 | €13,347 | -€5,283 | -28.4% |
| Current assets | 29/58 | €199,485 | €279,127 | +€79,643 | +39.9% |
| Amounts receivable after more than one year | 29 | €13,100 | €22,600 | +€9,500 | +72.5% |
| Other amounts receivable | 291 | €13,100 | €22,600 | +€9,500 | +72.5% |
| Stocks and contracts in progress | 3 | €2,666 | €1,610 | -€1,056 | -39.6% |
| Stocks | 30/36 | €2,666 | €1,610 | -€1,056 | -39.6% |
| Amounts receivable within one year | 40/41 | €66,602 | €44,289 | -€22,313 | -33.5% |
| Trade receivables | 40 | €52,568 | €33,983 | -€18,586 | -35.4% |
| Other amounts receivable | 41 | €14,034 | €10,306 | -€3,727 | -26.6% |
| Cash at bank and in hand | 54/58 | €117,117 | €210,597 | +€93,480 | +79.8% |
| Deferred charges and accrued income | 490/1 | €0 | €31 | +€31 | |
| Total equity and liabilities | 10/49 | €218,336 | €292,474 | +€74,138 | +34.0% |
| Equity | 10/15 | €81,106 | €116,612 | +€35,506 | +43.8% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €13,720 | €49,120 | +€35,400 | +258% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €13,100 | €48,500 | +€35,400 | +270% |
| Profit (loss) carried forward | 14 | €61,188 | €61,294 | +€106 | +0.2% |
| Amounts payable | 17/49 | €137,231 | €175,863 | +€38,632 | +28.2% |
| Amounts payable after more than one year | 17 | €12,279 | €5,366 | -€6,914 | -56.3% |
| Financial debts | 170/4 | €12,279 | €5,366 | -€6,914 | -56.3% |
| Amounts payable within one year | 42/48 | €124,951 | €170,497 | +€45,546 | +36.5% |
| Current portion of amounts payable after more than one year | 42 | €6,648 | €6,914 | +€266 | +4.0% |
| Trade debts | 44 | €71,061 | €88,212 | +€17,151 | +24.1% |
| Suppliers | 440/4 | €71,061 | €88,212 | +€17,151 | +24.1% |
| Taxes, remuneration and social security | 45 | €18,671 | €46,800 | +€28,129 | +151% |
| Taxes | 450/3 | €18,671 | €32,710 | +€14,039 | +75.2% |
| Remuneration and social security | 454/9 | €0 | €14,090 | +€14,090 | |
| Other amounts payable | 47/48 | €28,571 | €28,571 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,318 | €5,505 | +€2,187 | +65.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,934 | €17,882 | +€9,948 | +125% |
| Other operating charges | 640/8 | €2,086 | €2,601 | +€514 | +24.6% |
| Gross operating margin | 9900 | €75,001 | €88,694 | +€13,693 | +18.3% |
| Operating profit (loss) | 9901 | €61,663 | €62,707 | +€1,044 | +1.7% |
| Financial income | 75/76B | €0 | €0 | = | |
| Recurring financial income | 75 | €0 | €0 | = | |
| Financial charges | 65/66B | €9,093 | €9,645 | +€552 | +6.1% |
| Recurring financial charges | 65 | €9,093 | €9,645 | +€552 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €52,570 | €53,061 | +€491 | +0.9% |
| Income taxes | 67/77 | €15,083 | €17,555 | +€2,472 | +16.4% |
| Profit (loss) for the period | 9904 | €37,487 | €35,506 | -€1,981 | -5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €37,487 | €35,506 | -€1,981 | -5.3% |
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 30 October 2026 via checked.be.