MOCLA 7 EXPRESS: 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.
MOCLA 7 EXPRESS
Largest movements
- Receivables within one year +€22,402
up €22,402 (+439%), from €5,103 to €27,505
- Cash -€4,487
down €4,487 (-20.1%), from €22,317 to €17,830
mainly Receivables within one year (-€22,402)
- Deferred charges and accrued income -€2,423
down €2,423 (-78.0%), from €3,105 to €682
- Profit (loss) carried forward +€11,342
up €11,342, from -€3,206 to €8,136
- Trade debts +€3,310
up €3,310 (+855%), from €387 to €3,697
- Reserves +€840
up €840 (+6.2%), from €13,513 to €14,353
of which Distributable reserves: +€840
- Gross operating margin +€10,877
up €10,877, from -€1,511 to €9,366
- Turnover +€1,678
up €1,678 (+13.3%), from €12,595 to €14,273
- Staff costs -€950
no longer reported in 2025 (was €950)
- Other operating charges +€521
up €521 (+79.2%), from €658 to €1,179
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.
Derived cash bridge
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 | €30,525 | €46,017 | +€15,492 | +50.8% |
| Current assets | 29/58 | €30,525 | €46,017 | +€15,492 | +50.8% |
| Amounts receivable within one year | 40/41 | €5,103 | €27,505 | +€22,402 | +439% |
| Other amounts receivable | 41 | €5,103 | €27,505 | +€22,402 | +439% |
| Cash at bank and in hand | 54/58 | €22,317 | €17,830 | -€4,487 | -20.1% |
| Deferred charges and accrued income | 490/1 | €3,105 | €682 | -€2,423 | -78.0% |
| Total equity and liabilities | 10/49 | €30,525 | €46,017 | +€15,492 | +50.8% |
| Equity | 10/15 | €30,138 | €42,320 | +€12,182 | +40.4% |
| Contributions | 10/11 | €19,831 | €19,831 | = | 0.0% |
| Capital | 10 | €19,831 | €19,831 | = | 0.0% |
| Issued capital | 100 | €19,831 | €19,831 | = | 0.0% |
| Reserves | 13 | €13,513 | €14,353 | +€840 | +6.2% |
| Non-distributable reserves | 130/1 | €1,983 | €1,983 | = | 0.0% |
| Legal reserve | 130 | €1,983 | €1,983 | = | 0.0% |
| Distributable reserves | 133 | €11,530 | €12,370 | +€840 | +7.3% |
| Profit (loss) carried forward | 14 | -€3,206 | €8,136 | +€11,342 | |
| Amounts payable | 17/49 | €387 | €3,697 | +€3,310 | +855% |
| Amounts payable within one year | 42/48 | €387 | €3,697 | +€3,310 | +855% |
| Trade debts | 44 | €387 | €3,697 | +€3,310 | +855% |
| Suppliers | 440/4 | €387 | €3,697 | +€3,310 | +855% |
| Turnover | 70 | €12,595 | €14,273 | +€1,678 | +13.3% |
| Remuneration, social security and pensions | 62 | €950 | - | -€950 | |
| Other operating charges | 640/8 | €658 | €1,179 | +€521 | +79.2% |
| Gross operating margin | 9900 | -€1,511 | €9,366 | +€10,877 | |
| Operating profit (loss) | 9901 | -€3,119 | €8,187 | +€11,306 | |
| Financial income | 75/76B | - | €84 | +€84 | |
| Recurring financial income | 75 | - | €84 | +€84 | |
| Financial charges | 65/66B | €87 | €135 | +€48 | +55.2% |
| Recurring financial charges | 65 | €87 | €135 | +€48 | +55.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,206 | €8,136 | +€11,342 | |
| Profit (loss) for the period | 9904 | -€3,206 | €8,136 | +€11,342 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,206 | €8,136 | +€11,342 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.