MOCCUS: 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.
MOCCUS
Largest movements
- Intangible fixed assets -€6,400
down €6,400 (-10.2%), from €62,562 to €56,162
- Deferred charges and accrued income +€5,000
new in 2025: €5,000
- Receivables within one year -€4,879
down €4,879 (-60.6%), from €8,049 to €3,171
- Cash -€3,541
down €3,541 (-52.7%), from €6,724 to €3,182
mainly Trade debts (-€64,092) and Deferred charges and accrued income (-€5,000)
- Trade debts -€64,092
down €64,092 (-96.2%), from €66,653 to €2,561
- Other debts +€59,358
new in 2025: €59,358
- Profit (loss) carried forward -€3,245
down €3,245, from €3,218 to -€27
- Accrued charges and deferred income -€1,409
no longer reported in 2025 (was €1,409)
- Other operating charges +€4,787
up €4,787 (+616.1%), from €777 to €5,564
- Depreciation +€3,026
up €3,026 (+89.7%), from €3,374 to €6,400
- Gross operating margin +€1,530
up €1,530 (+18.1%), from €8,452 to €9,982
- Financial charges +€196
up €196 (+731.1%), from €27 to €223
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 | €77,335 | €67,515 | -€9,820 | -12.7% |
| Fixed assets | 21/28 | €62,562 | €56,162 | -€6,400 | -10.2% |
| Intangible fixed assets | 21 | €62,562 | €56,162 | -€6,400 | -10.2% |
| Current assets | 29/58 | €14,773 | €11,353 | -€3,420 | -23.1% |
| Amounts receivable within one year | 40/41 | €8,049 | €3,171 | -€4,879 | -60.6% |
| Trade receivables | 40 | €8,049 | €3,171 | -€4,879 | -60.6% |
| Cash at bank and in hand | 54/58 | €6,724 | €3,182 | -€3,541 | -52.7% |
| Deferred charges and accrued income | 490/1 | - | €5,000 | +€5,000 | |
| Total equity and liabilities | 10/49 | €77,335 | €67,515 | -€9,820 | -12.7% |
| Equity | 10/15 | €6,718 | €3,473 | -€3,245 | -48.3% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,218 | -€27 | -€3,245 | |
| Amounts payable | 17/49 | €70,617 | €64,042 | -€6,575 | -9.3% |
| Amounts payable within one year | 42/48 | €69,208 | €64,042 | -€5,166 | -7.5% |
| Trade debts | 44 | €66,653 | €2,561 | -€64,092 | -96.2% |
| Suppliers | 440/4 | €66,653 | €2,561 | -€64,092 | -96.2% |
| Taxes, remuneration and social security | 45 | €2,555 | €2,123 | -€432 | -16.9% |
| Taxes | 450/3 | €1,055 | €2,123 | +€1,068 | +101.2% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | - | €59,358 | +€59,358 | |
| Accrued charges and deferred income | 492/3 | €1,409 | - | -€1,409 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,374 | €6,400 | +€3,026 | +89.7% |
| Other operating charges | 640/8 | €777 | €5,564 | +€4,787 | +616.1% |
| Gross operating margin | 9900 | €8,452 | €9,982 | +€1,530 | +18.1% |
| Operating profit (loss) | 9901 | €4,300 | -€1,982 | -€6,283 | |
| Financial income | 75/76B | - | €28 | +€28 | |
| Recurring financial income | 75 | - | €28 | +€28 | |
| Financial charges | 65/66B | €27 | €223 | +€196 | +731.1% |
| Recurring financial charges | 65 | €27 | €223 | +€196 | +731.1% |
| Profit (loss) for the period before taxes | 9903 | €4,273 | -€2,177 | -€6,451 | |
| Income taxes | 67/77 | €1,055 | €1,068 | +€12 | +1.2% |
| Profit (loss) for the period | 9904 | €3,218 | -€3,245 | -€6,463 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,218 | -€3,245 | -€6,463 |
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 6 October 2026 via checked.be.