MOCI: 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.
MOCI
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€118,014
up €118,014 (+12.6%), from €934,979 to €1.1m
- Profit (loss) carried forward -€85,764
down €85,764 (-24.5%), from -€350,021 to -€435,785
- Debts after one year -€21,025
down €21,025 (-3.7%), from €569,781 to €548,756
- Gross operating margin -€50,726
down €50,726, from €28,007 to -€22,719
- Taxes +€8,434
no longer reported in 2023 (was -€8,434)
- Other operating charges -€2,309
down €2,309 (-16.0%), from €14,434 to €12,125
- Financial charges -€652
down €652 (-1.3%), from €51,587 to €50,935
From the 2022 result to the 2023 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,305,868 | €1,308,263 | +€2,395 | +0.2% |
| Fixed assets | 21/28 | €1,305,322 | €1,305,322 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,305,322 | €1,305,322 | = | 0.0% |
| Land and buildings | 22 | €1,299,905 | €1,299,905 | = | 0.0% |
| Plant, machinery and equipment | 23 | €5,417 | €5,417 | = | 0.0% |
| Current assets | 29/58 | €546 | €2,941 | +€2,395 | +439% |
| Amounts receivable within one year | 40/41 | €546 | €2,941 | +€2,395 | +439% |
| Trade receivables | 40 | €380 | €380 | = | 0.0% |
| Other amounts receivable | 41 | €165 | €2,560 | +€2,395 | +1,448% |
| Total equity and liabilities | 10/49 | €1,305,868 | €1,308,263 | +€2,395 | +0.2% |
| Equity | 10/15 | -€331,364 | -€417,128 | -€85,764 | -25.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €57 | €57 | = | 0.0% |
| Non-distributable reserves | 130/1 | €57 | €57 | = | 0.0% |
| Reserves not available under the articles | 1311 | €57 | €57 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€350,021 | -€435,785 | -€85,764 | -24.5% |
| Amounts payable | 17/49 | €1,637,232 | €1,725,391 | +€88,159 | +5.4% |
| Amounts payable after more than one year | 17 | €569,781 | €548,756 | -€21,025 | -3.7% |
| Financial debts | 170/4 | €569,781 | €548,756 | -€21,025 | -3.7% |
| Amounts payable within one year | 42/48 | €1,067,451 | €1,176,635 | +€109,184 | +10.2% |
| Current portion of amounts payable after more than one year | 42 | €27,411 | €27,270 | -€141 | -0.5% |
| Financial debts | 43 | €14,699 | €9,796 | -€4,903 | -33.4% |
| Credit institutions | 430/8 | €14,699 | €9,796 | -€4,903 | -33.4% |
| Trade debts | 44 | €90,362 | €86,576 | -€3,786 | -4.2% |
| Suppliers | 440/4 | €90,362 | €86,576 | -€3,786 | -4.2% |
| Other amounts payable | 47/48 | €934,979 | €1,052,993 | +€118,014 | +12.6% |
| Non-recurring operating income | 76A | €2,460 | - | -€2,460 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1 | - | -€1 | |
| Other operating charges | 640/8 | €14,434 | €12,125 | -€2,309 | -16.0% |
| Gross operating margin | 9900 | €28,007 | -€22,719 | -€50,726 | |
| Operating profit (loss) | 9901 | €13,572 | -€34,845 | -€48,416 | |
| Financial income | 75/76B | €219 | €15 | -€204 | -93.1% |
| Recurring financial income | 75 | €219 | €15 | -€204 | -93.1% |
| Financial charges | 65/66B | €51,587 | €50,935 | -€652 | -1.3% |
| Recurring financial charges | 65 | €51,587 | €50,935 | -€652 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | -€37,796 | -€85,764 | -€47,968 | -127% |
| Income taxes | 67/77 | -€8,434 | - | +€8,434 | |
| Profit (loss) for the period | 9904 | -€29,361 | -€85,764 | -€56,403 | -192% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,361 | -€85,764 | -€56,403 | -192% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.