MOCCO: 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.
MOCCO
Largest movements
- Receivables within one year +€56,989
up €56,989 (+192.4%), from €29,624 to €86,612
of which Other amounts receivable: +€30,699
- Tangible fixed assets +€43,490
up €43,490 (+11.5%), from €377,154 to €420,644
of which Land and buildings: +€31,599
- Reserves +€67,553
up €67,553 (+52.4%), from €129,000 to €196,553
- Trade debts +€58,047
up €58,047 (+330.9%), from €17,543 to €75,589
- Profit (loss) carried forward -€21,411
down €21,411 (-100.0%), from €21,411 to €0
- Other debts +€20,029
new in 2025: €20,029
- Tax, wage and social debts -€11,470
down €11,470 (-31.8%), from €36,043 to €24,573
- Gross operating margin -€44,181
down €44,181 (-30.9%), from €142,839 to €98,658
- Taxes -€24,876
down €24,876 (-72.0%), from €34,573 to €9,697
- Financial charges +€3,268
up €3,268 (+35.1%), from €9,321 to €12,589
- Depreciation +€2,823
up €2,823 (+9.9%), from €28,633 to €31,456
- Financial income +€2,422
up €2,422 (+3027887.5%), from €0 to €2,422
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 | €446,377 | €548,924 | +€102,547 | +23.0% |
| Fixed assets | 21/28 | €377,154 | €420,644 | +€43,490 | +11.5% |
| Tangible fixed assets | 22/27 | €377,154 | €420,644 | +€43,490 | +11.5% |
| Land and buildings | 22 | €258,949 | €290,548 | +€31,599 | +12.2% |
| Plant, machinery and equipment | 23 | €101,883 | €119,796 | +€17,913 | +17.6% |
| Furniture and vehicles | 24 | €16,321 | €10,300 | -€6,022 | -36.9% |
| Current assets | 29/58 | €69,224 | €128,280 | +€59,057 | +85.3% |
| Amounts receivable within one year | 40/41 | €29,624 | €86,612 | +€56,989 | +192.4% |
| Trade receivables | 40 | €28,634 | €54,923 | +€26,290 | +91.8% |
| Other amounts receivable | 41 | €990 | €31,689 | +€30,699 | +3100.9% |
| Cash at bank and in hand | 54/58 | €37,443 | €39,310 | +€1,867 | +5.0% |
| Deferred charges and accrued income | 490/1 | €2,157 | €2,358 | +€201 | +9.3% |
| Total equity and liabilities | 10/49 | €446,377 | €548,924 | +€102,547 | +23.0% |
| Equity | 10/15 | €156,611 | €202,753 | +€46,142 | +29.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €129,000 | €196,553 | +€67,553 | +52.4% |
| Distributable reserves | 133 | €129,000 | €196,553 | +€67,553 | +52.4% |
| Profit (loss) carried forward | 14 | €21,411 | €0 | -€21,411 | -100.0% |
| Amounts payable | 17/49 | €289,766 | €346,171 | +€56,405 | +19.5% |
| Amounts payable after more than one year | 17 | €225,980 | €215,003 | -€10,977 | -4.9% |
| Financial debts | 170/4 | €225,980 | €215,003 | -€10,977 | -4.9% |
| Amounts payable within one year | 42/48 | €63,746 | €131,168 | +€67,423 | +105.8% |
| Current portion of amounts payable after more than one year | 42 | €10,160 | €10,977 | +€817 | +8.0% |
| Trade debts | 44 | €17,543 | €75,589 | +€58,047 | +330.9% |
| Suppliers | 440/4 | €17,543 | €75,589 | +€58,047 | +330.9% |
| Taxes, remuneration and social security | 45 | €36,043 | €24,573 | -€11,470 | -31.8% |
| Taxes | 450/3 | €36,043 | €24,573 | -€11,470 | -31.8% |
| Other amounts payable | 47/48 | - | €20,029 | +€20,029 | |
| Accrued charges and deferred income | 492/3 | €41 | - | -€41 | |
| Remuneration, social security and pensions | 62 | €1,368 | €0 | -€1,368 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,633 | €31,456 | +€2,823 | +9.9% |
| Other operating charges | 640/8 | €819 | €1,196 | +€377 | +46.1% |
| Gross operating margin | 9900 | €142,839 | €98,658 | -€44,181 | -30.9% |
| Operating profit (loss) | 9901 | €112,019 | €66,006 | -€46,013 | -41.1% |
| Financial income | 75/76B | €0 | €2,422 | +€2,422 | +3027887.5% |
| Recurring financial income | 75 | €0 | €2,422 | +€2,422 | +3027887.5% |
| Financial charges | 65/66B | €9,321 | €12,589 | +€3,268 | +35.1% |
| Recurring financial charges | 65 | €9,321 | €12,589 | +€3,268 | +35.1% |
| Profit (loss) for the period before taxes | 9903 | €102,697 | €55,839 | -€46,858 | -45.6% |
| Income taxes | 67/77 | €34,573 | €9,697 | -€24,876 | -72.0% |
| Profit (loss) for the period | 9904 | €68,124 | €46,142 | -€21,982 | -32.3% |
| Profit (loss) for the period to be appropriated | 9905 | €68,124 | €46,142 | -€21,982 | -32.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.