MOCH: 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.
MOCH
Largest movements
- Cash +€26,106
up €26,106 (+635.6%), from €4,107 to €30,213
mainly Stocks and contracts (+€19,681) and Investment in fixed assets (net) (+€14,533)
- Tangible fixed assets -€22,658
down €22,658 (-63.1%), from €35,903 to €13,245
- Stocks and contracts -€19,681
down €19,681 (-54.8%), from €35,929 to €16,248
- Receivables within one year +€3,122
up €3,122 (+41.6%), from €7,508 to €10,630
of which Other amounts receivable: +€3,173
- Trade debts -€14,220
down €14,220 (-47.7%), from €29,796 to €15,576
- Other debts -€6,603
down €6,603 (-6.1%), from €108,027 to €101,424
- Profit (loss) carried forward +€6,003
up €6,003 (+8.4%), from -€71,877 to -€65,874
- Tax, wage and social debts +€1,922
up €1,922 (+952.7%), from €202 to €2,124
- Gross operating margin +€31,256
up €31,256 (+249.3%), from €12,538 to €43,794
- Write-downs +€10,141
new in 2025: €10,141
- Other operating charges +€2,910
up €2,910 (+42.3%), from €6,883 to €9,793
- Depreciation -€2,411
down €2,411 (-23.1%), from €10,416 to €8,005
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 | €84,747 | €71,850 | -€12,897 | -15.2% |
| Fixed assets | 21/28 | €36,403 | €13,865 | -€22,538 | -61.9% |
| Tangible fixed assets | 22/27 | €35,903 | €13,245 | -€22,658 | -63.1% |
| Furniture and vehicles | 24 | €35,903 | €13,245 | -€22,658 | -63.1% |
| Financial fixed assets | 28 | €500 | €620 | +€120 | +24.0% |
| Current assets | 29/58 | €48,344 | €57,985 | +€9,641 | +19.9% |
| Stocks and contracts in progress | 3 | €35,929 | €16,248 | -€19,681 | -54.8% |
| Stocks | 30/36 | €35,929 | €16,248 | -€19,681 | -54.8% |
| Amounts receivable within one year | 40/41 | €7,508 | €10,630 | +€3,122 | +41.6% |
| Trade receivables | 40 | €7,393 | €7,343 | -€51 | -0.7% |
| Other amounts receivable | 41 | €115 | €3,288 | +€3,173 | +2765.2% |
| Cash at bank and in hand | 54/58 | €4,107 | €30,213 | +€26,106 | +635.6% |
| Deferred charges and accrued income | 490/1 | €800 | €894 | +€95 | +11.8% |
| Total equity and liabilities | 10/49 | €84,747 | €71,850 | -€12,897 | -15.2% |
| Equity | 10/15 | -€53,277 | -€47,274 | +€6,003 | +11.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,877 | -€65,874 | +€6,003 | +8.4% |
| Amounts payable | 17/49 | €138,024 | €119,124 | -€18,900 | -13.7% |
| Amounts payable within one year | 42/48 | €138,024 | €119,124 | -€18,900 | -13.7% |
| Trade debts | 44 | €29,796 | €15,576 | -€14,220 | -47.7% |
| Suppliers | 440/4 | €29,796 | €15,576 | -€14,220 | -47.7% |
| Taxes, remuneration and social security | 45 | €202 | €2,124 | +€1,922 | +952.7% |
| Taxes | 450/3 | €202 | €2,124 | +€1,922 | +952.7% |
| Other amounts payable | 47/48 | €108,027 | €101,424 | -€6,603 | -6.1% |
| Non-recurring operating income | 76A | €6,253 | €812 | -€5,442 | -87.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,416 | €8,005 | -€2,411 | -23.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €10,141 | +€10,141 | |
| Other operating charges | 640/8 | €6,883 | €9,793 | +€2,910 | +42.3% |
| Non-recurring operating charges | 66A | - | €8,838 | +€8,838 | |
| Gross operating margin | 9900 | €12,538 | €43,794 | +€31,256 | +249.3% |
| Operating profit (loss) | 9901 | -€4,761 | €7,017 | +€11,778 | |
| Financial income | 75/76B | €1 | €1 | -€1 | -55.4% |
| Recurring financial income | 75 | €1 | €1 | -€1 | -55.4% |
| Financial charges | 65/66B | €129 | €541 | +€412 | +318.6% |
| Recurring financial charges | 65 | €129 | €541 | +€412 | +318.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,889 | €6,477 | +€11,366 | |
| Income taxes | 67/77 | €202 | €474 | +€272 | +134.9% |
| Profit (loss) for the period | 9904 | -€5,091 | €6,003 | +€11,094 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,091 | €6,003 | +€11,094 |
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 1 October 2026 via checked.be.