MOCLERO: 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.
MOCLERO
Largest movements
- Tangible fixed assets +€36,159
up €36,159 (+3.3%), from €1.1m to €1.1m
of which Plant, machinery and equipment: +€18,658
- Accrued charges and deferred income +€37,308
up €37,308 (+2,870%), from €1,300 to €38,608
- Gross operating margin +€58,588
up €58,588 (+661%), from €8,860 to €67,447
- Financial charges +€11,045
up €11,045 (+41.0%), from €26,908 to €37,953
- Depreciation +€2,325
up €2,325 (+11.3%), from €20,587 to €22,912
- Financial income +€1,096
up €1,096 (+378,031%), from €0 to €1,097
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 | €1,103,280 | €1,124,962 | +€21,682 | +2.0% |
| Fixed assets | 21/28 | €1,084,873 | €1,121,032 | +€36,159 | +3.3% |
| Tangible fixed assets | 22/27 | €1,084,873 | €1,121,032 | +€36,159 | +3.3% |
| Land and buildings | 22 | €1,046,481 | €1,065,042 | +€18,561 | +1.8% |
| Plant, machinery and equipment | 23 | €28,897 | €47,555 | +€18,658 | +64.6% |
| Furniture and vehicles | 24 | €9,495 | €8,435 | -€1,059 | -11.2% |
| Current assets | 29/58 | €18,407 | €3,930 | -€14,477 | -78.7% |
| Amounts receivable within one year | 40/41 | €11,065 | €3,080 | -€7,985 | -72.2% |
| Trade receivables | 40 | €10,755 | €2,926 | -€7,829 | -72.8% |
| Other amounts receivable | 41 | €310 | €154 | -€156 | -50.3% |
| Cash at bank and in hand | 54/58 | €6,541 | €17 | -€6,524 | -99.7% |
| Deferred charges and accrued income | 490/1 | €801 | €833 | +€33 | +4.1% |
| Total equity and liabilities | 10/49 | €1,103,280 | €1,124,962 | +€21,682 | +2.0% |
| Equity | 10/15 | €535,215 | €537,778 | +€2,562 | +0.5% |
| Contributions | 10/11 | €503,400 | €503,400 | = | 0.0% |
| Capital | 10 | €503,400 | €503,400 | = | 0.0% |
| Issued capital | 100 | €503,400 | €503,400 | = | 0.0% |
| Reserves | 13 | €75,449 | €75,449 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,899 | €3,899 | = | 0.0% |
| Legal reserve | 130 | €3,899 | €3,899 | = | 0.0% |
| Distributable reserves | 133 | €71,550 | €71,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,634 | -€41,072 | +€2,562 | +5.9% |
| Amounts payable | 17/49 | €568,065 | €587,184 | +€19,120 | +3.4% |
| Amounts payable within one year | 42/48 | €566,765 | €548,576 | -€18,189 | -3.2% |
| Trade debts | 44 | €3,776 | €500 | -€3,276 | -86.8% |
| Suppliers | 440/4 | €3,776 | €500 | -€3,276 | -86.8% |
| Taxes, remuneration and social security | 45 | €8,043 | €0 | -€8,043 | -100% |
| Taxes | 450/3 | €8,043 | €0 | -€8,043 | -100% |
| Other amounts payable | 47/48 | €554,946 | €548,076 | -€6,870 | -1.2% |
| Accrued charges and deferred income | 492/3 | €1,300 | €38,608 | +€37,308 | +2,870% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,587 | €22,912 | +€2,325 | +11.3% |
| Other operating charges | 640/8 | €4,998 | €5,116 | +€118 | +2.4% |
| Gross operating margin | 9900 | €8,860 | €67,447 | +€58,588 | +661% |
| Operating profit (loss) | 9901 | -€16,726 | €39,419 | +€56,145 | |
| Financial income | 75/76B | €0 | €1,097 | +€1,096 | +378,031% |
| Recurring financial income | 75 | €0 | €1,097 | +€1,096 | +378,031% |
| Financial charges | 65/66B | €26,908 | €37,953 | +€11,045 | +41.0% |
| Recurring financial charges | 65 | €26,908 | €37,953 | +€11,045 | +41.0% |
| Profit (loss) for the period before taxes | 9903 | -€43,634 | €2,562 | +€46,196 | |
| Profit (loss) for the period | 9904 | -€43,634 | €2,562 | +€46,196 | |
| Profit (loss) for the period to be appropriated | 9905 | -€43,634 | €2,562 | +€46,196 |
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 17 October 2026 via checked.be.