MOCKEL: 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.
MOCKEL
Largest movements
- Receivables within one year -€5,451
down €5,451 (-90.4%), from €6,028 to €577
- Tangible fixed assets -€4,169
down €4,169 (-3.6%), from €114,967 to €110,799
of which Land and buildings: -€3,794
- Cash -€3,815
down €3,815 (-15.0%), from €25,409 to €21,594
mainly Net result for the year (-€10,654) and Trade debts (-€8,338)
- Stocks and contracts -€3,519
down €3,519 (-10.1%), from €34,814 to €31,295
- Deferred charges and accrued income -€2,000
down €2,000 (-33.6%), from €5,946 to €3,946
- Profit (loss) carried forward -€10,654
down €10,654 (-29.1%), from -€36,614 to -€47,268
- Trade debts -€8,338
down €8,338 (-48.3%), from €17,277 to €8,938
- Gross operating margin +€9,070
up €9,070 (+9.2%), from €99,079 to €108,149
- Staff costs +€5,461
up €5,461 (+5.3%), from €102,513 to €107,974
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 | €187,506 | €168,552 | -€18,954 | -10.1% |
| Fixed assets | 21/28 | €115,309 | €111,140 | -€4,169 | -3.6% |
| Tangible fixed assets | 22/27 | €114,967 | €110,799 | -€4,169 | -3.6% |
| Land and buildings | 22 | €104,455 | €100,662 | -€3,794 | -3.6% |
| Plant, machinery and equipment | 23 | €9,821 | €8,850 | -€971 | -9.9% |
| Furniture and vehicles | 24 | €691 | €1,287 | +€596 | +86.2% |
| Financial fixed assets | 28 | €341 | €341 | = | 0.0% |
| Current assets | 29/58 | €72,198 | €57,412 | -€14,786 | -20.5% |
| Stocks and contracts in progress | 3 | €34,814 | €31,295 | -€3,519 | -10.1% |
| Stocks | 30/36 | €34,814 | €31,295 | -€3,519 | -10.1% |
| Amounts receivable within one year | 40/41 | €6,028 | €577 | -€5,451 | -90.4% |
| Trade receivables | 40 | €6,028 | €577 | -€5,451 | -90.4% |
| Cash at bank and in hand | 54/58 | €25,409 | €21,594 | -€3,815 | -15.0% |
| Deferred charges and accrued income | 490/1 | €5,946 | €3,946 | -€2,000 | -33.6% |
| Total equity and liabilities | 10/49 | €187,506 | €168,552 | -€18,954 | -10.1% |
| Equity | 10/15 | €136,299 | €125,645 | -€10,654 | -7.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €154,321 | €154,321 | = | 0.0% |
| Distributable reserves | 133 | €154,321 | €154,321 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,614 | -€47,268 | -€10,654 | -29.1% |
| Amounts payable | 17/49 | €51,208 | €42,908 | -€8,300 | -16.2% |
| Amounts payable within one year | 42/48 | €51,208 | €42,646 | -€8,561 | -16.7% |
| Financial debts | 43 | €12,000 | €12,000 | = | 0.0% |
| Credit institutions | 430/8 | €12,000 | €12,000 | = | 0.0% |
| Trade debts | 44 | €17,277 | €8,938 | -€8,338 | -48.3% |
| Suppliers | 440/4 | €17,277 | €8,938 | -€8,338 | -48.3% |
| Taxes, remuneration and social security | 45 | €18,455 | €19,181 | +€726 | +3.9% |
| Taxes | 450/3 | €4,779 | €4,989 | +€210 | +4.4% |
| Remuneration and social security | 454/9 | €13,676 | €14,192 | +€515 | +3.8% |
| Other amounts payable | 47/48 | €3,476 | €2,527 | -€949 | -27.3% |
| Accrued charges and deferred income | 492/3 | - | €261 | +€261 | |
| Remuneration, social security and pensions | 62 | €102,513 | €107,974 | +€5,461 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,711 | €5,077 | +€365 | +7.8% |
| Other operating charges | 640/8 | €3,924 | €3,356 | -€568 | -14.5% |
| Gross operating margin | 9900 | €99,079 | €108,149 | +€9,070 | +9.2% |
| Operating profit (loss) | 9901 | -€12,069 | -€8,258 | +€3,811 | +31.6% |
| Financial income | 75/76B | €121 | €18 | -€103 | -85.1% |
| Recurring financial income | 75 | €121 | €18 | -€103 | -85.1% |
| Financial charges | 65/66B | €1,729 | €2,176 | +€447 | +25.8% |
| Recurring financial charges | 65 | €1,729 | €2,176 | +€447 | +25.8% |
| Profit (loss) for the period before taxes | 9903 | -€13,677 | -€10,415 | +€3,262 | +23.8% |
| Income taxes | 67/77 | €230 | €239 | +€8 | +3.6% |
| Profit (loss) for the period | 9904 | -€13,908 | -€10,654 | +€3,254 | +23.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,908 | -€10,654 | +€3,254 | +23.4% |
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 4 October 2026 via checked.be.