MOCCA: 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.
MOCCA
Largest movements
- Tangible fixed assets +€2,218
up €2,218 (+69.8%), from €3,178 to €5,396
of which Plant, machinery and equipment: +€3,213
- Receivables within one year -€1,588
down €1,588 (-82.1%), from €1,934 to €347
of which Trade receivables: -€1,410
- Stocks and contracts +€528
up €528 (+17.1%), from €3,094 to €3,622
- Cash +€483
up €483 (+160%), from €301 to €783
mainly Contributions, distributions and other (+€13,000) and Other debts (+€7,363)
- Profit (loss) carried forward -€15,137
down €15,137 (-118%), from -€12,813 to -€27,950
- Contributions +€13,000
up €13,000 (+100%), from €13,000 to €26,000
- Other debts +€7,363
up €7,363 (+204%), from €3,605 to €10,968
- Trade debts -€3,553
down €3,553 (-75.9%), from €4,683 to €1,130
- Gross operating margin -€1,776
down €1,776 (-15.8%), from -€11,225 to -€13,001
- Depreciation +€679
up €679 (+90.9%), from €748 to €1,427
- Other operating charges -€171
down €171 (-22.2%), from €772 to €600
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 | €8,507 | €10,148 | +€1,641 | +19.3% |
| Fixed assets | 21/28 | €3,178 | €5,396 | +€2,218 | +69.8% |
| Tangible fixed assets | 22/27 | €3,178 | €5,396 | +€2,218 | +69.8% |
| Plant, machinery and equipment | 23 | €596 | €3,809 | +€3,213 | +539% |
| Furniture and vehicles | 24 | €2,582 | €1,588 | -€994 | -38.5% |
| Current assets | 29/58 | €5,329 | €4,752 | -€577 | -10.8% |
| Stocks and contracts in progress | 3 | €3,094 | €3,622 | +€528 | +17.1% |
| Stocks | 30/36 | €3,094 | €3,622 | +€528 | +17.1% |
| Amounts receivable within one year | 40/41 | €1,934 | €347 | -€1,588 | -82.1% |
| Trade receivables | 40 | €1,639 | €229 | -€1,410 | -86.0% |
| Other amounts receivable | 41 | €295 | €117 | -€178 | -60.3% |
| Cash at bank and in hand | 54/58 | €301 | €783 | +€483 | +160% |
| Total equity and liabilities | 10/49 | €8,507 | €10,148 | +€1,641 | +19.3% |
| Equity | 10/15 | €187 | -€1,950 | -€2,137 | |
| Contributions | 10/11 | €13,000 | €26,000 | +€13,000 | +100% |
| Profit (loss) carried forward | 14 | -€12,813 | -€27,950 | -€15,137 | -118% |
| Amounts payable | 17/49 | €8,320 | €12,098 | +€3,778 | +45.4% |
| Amounts payable within one year | 42/48 | €8,320 | €12,098 | +€3,778 | +45.4% |
| Trade debts | 44 | €4,683 | €1,130 | -€3,553 | -75.9% |
| Suppliers | 440/4 | €4,683 | €1,130 | -€3,553 | -75.9% |
| Taxes, remuneration and social security | 45 | €32 | €0 | -€32 | -100% |
| Taxes | 450/3 | €32 | €0 | -€32 | -100% |
| Other amounts payable | 47/48 | €3,605 | €10,968 | +€7,363 | +204% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €748 | €1,427 | +€679 | +90.9% |
| Other operating charges | 640/8 | €772 | €600 | -€171 | -22.2% |
| Gross operating margin | 9900 | -€11,225 | -€13,001 | -€1,776 | -15.8% |
| Operating profit (loss) | 9901 | -€12,744 | -€15,028 | -€2,284 | -17.9% |
| Financial income | 75/76B | - | €37 | +€37 | |
| Recurring financial income | 75 | - | €37 | +€37 | |
| Financial charges | 65/66B | €69 | €145 | +€76 | +110% |
| Recurring financial charges | 65 | €69 | €145 | +€76 | +110% |
| Profit (loss) for the period before taxes | 9903 | -€12,813 | -€15,137 | -€2,323 | -18.1% |
| Profit (loss) for the period | 9904 | -€12,813 | -€15,137 | -€2,323 | -18.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,813 | -€15,137 | -€2,323 | -18.1% |
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 15 October 2026 via checked.be.