MOCOGEST: 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.
MOCOGEST
Largest movements
- Receivables after one year -€30,000
down €30,000 (-7.1%), from €420,000 to €390,000
- Current portion of long-term debt -€25,000
no longer reported in 2025 (was €25,000)
- Reserves -€20,000
down €20,000 (-19.0%), from €105,116 to €85,116
of which Non-distributable reserves: -€18,141
- Other debts +€16,122
up €16,122 (+27.2%), from €59,373 to €75,495
- Financial income +€27,423
up €27,423 (+151.3%), from €18,129 to €45,552
- Taxes +€3,009
up €3,009 (+83.3%), from €3,613 to €6,622
- Gross operating margin -€1,369
down €1,369 (-40.0%), from -€3,419 to -€4,788
- Purchases and services +€1,369
up €1,369 (+37.7%), from €3,635 to €5,004
- Financial charges +€836
up €836 (+143.2%), from €584 to €1,420
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 | €937,763 | €910,116 | -€27,647 | -2.9% |
| Fixed assets | 21/28 | €92,680 | €92,482 | -€198 | -0.2% |
| Tangible fixed assets | 22/27 | €680 | €482 | -€198 | -29.1% |
| Plant, machinery and equipment | 23 | €680 | €482 | -€198 | -29.1% |
| Financial fixed assets | 28 | €92,000 | €92,000 | = | 0.0% |
| Current assets | 29/58 | €845,083 | €817,634 | -€27,449 | -3.2% |
| Amounts receivable after more than one year | 29 | €420,000 | €390,000 | -€30,000 | -7.1% |
| Other amounts receivable | 291 | €420,000 | €390,000 | -€30,000 | -7.1% |
| Amounts receivable within one year | 40/41 | €30,381 | €34,363 | +€3,982 | +13.1% |
| Other amounts receivable | 41 | €30,381 | €34,363 | +€3,982 | +13.1% |
| Current investments | 50/53 | €371,553 | €371,553 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,224 | €5,925 | -€299 | -4.8% |
| Deferred charges and accrued income | 490/1 | €16,925 | €15,793 | -€1,132 | -6.7% |
| Total equity and liabilities | 10/49 | €937,763 | €910,116 | -€27,647 | -2.9% |
| Equity | 10/15 | €853,241 | €834,621 | -€18,620 | -2.2% |
| Reserves | 13 | €105,116 | €85,116 | -€20,000 | -19.0% |
| Non-distributable reserves | 130/1 | €78,000 | €59,859 | -€18,141 | -23.3% |
| Reserves not available under the articles | 1311 | - | €1,859 | +€1,859 | |
| Other | 1319 | €78,000 | €58,000 | -€20,000 | -25.6% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €8,366 | €6,507 | -€1,859 | -22.2% |
| Profit (loss) carried forward | 14 | €748,125 | €749,505 | +€1,380 | +0.2% |
| Amounts payable | 17/49 | €84,522 | €75,495 | -€9,027 | -10.7% |
| Amounts payable within one year | 42/48 | €84,373 | €75,495 | -€8,878 | -10.5% |
| Current portion of amounts payable after more than one year | 42 | €25,000 | - | -€25,000 | |
| Other amounts payable | 47/48 | €59,373 | €75,495 | +€16,122 | +27.2% |
| Accrued charges and deferred income | 492/3 | €149 | - | -€149 | |
| Turnover | 70 | €216 | €216 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,635 | €5,004 | +€1,369 | +37.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €197 | €198 | +€1 | +0.5% |
| Other operating charges | 640/8 | €1,044 | €1,144 | +€100 | +9.6% |
| Gross operating margin | 9900 | -€3,419 | -€4,788 | -€1,369 | -40.0% |
| Operating profit (loss) | 9901 | -€4,660 | -€6,130 | -€1,470 | -31.5% |
| Financial income | 75/76B | €18,129 | €45,552 | +€27,423 | +151.3% |
| Recurring financial income | 75 | €18,129 | €45,552 | +€27,423 | +151.3% |
| Financial charges | 65/66B | €584 | €1,420 | +€836 | +143.2% |
| Recurring financial charges | 65 | €584 | €1,420 | +€836 | +143.2% |
| Profit (loss) for the period before taxes | 9903 | €12,885 | €38,002 | +€25,117 | +194.9% |
| Income taxes | 67/77 | €3,613 | €6,622 | +€3,009 | +83.3% |
| Profit (loss) for the period | 9904 | €9,272 | €31,380 | +€22,108 | +238.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,272 | €31,380 | +€22,108 | +238.4% |
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 7 October 2026 via checked.be.