MOCOM: 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.
MOCOM
Largest movements
- Cash +€37,024
up €37,024 (+40.6%), from €91,089 to €128,113
mainly Net result for the year (+€45,557) and Depreciation (+€18,874)
- Receivables within one year +€20,344
up €20,344 (+110%), from €18,428 to €38,773
of which Trade receivables: +€21,623
- Tangible fixed assets -€15,270
down €15,270 (-27.4%), from €55,781 to €40,511
of which Furniture and vehicles: -€11,032
- Reserves +€37,410
up €37,410 (+29.5%), from €126,707 to €164,117
of which Distributable reserves: +€37,410
- Tax, wage and social debts +€3,226
up €3,226 (+29.2%), from €11,039 to €14,266
- Gross operating margin +€22,333
up €22,333 (+36.4%), from €61,386 to €83,719
- Taxes +€5,938
up €5,938 (+47.8%), from €12,422 to €18,360
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 | €171,952 | €211,497 | +€39,545 | +23.0% |
| Fixed assets | 21/28 | €59,902 | €42,986 | -€16,917 | -28.2% |
| Intangible fixed assets | 21 | €4,121 | €2,474 | -€1,647 | -40.0% |
| Tangible fixed assets | 22/27 | €55,781 | €40,511 | -€15,270 | -27.4% |
| Plant, machinery and equipment | 23 | €26,249 | €22,010 | -€4,238 | -16.1% |
| Furniture and vehicles | 24 | €29,533 | €18,501 | -€11,032 | -37.4% |
| Current assets | 29/58 | €112,050 | €168,511 | +€56,461 | +50.4% |
| Amounts receivable within one year | 40/41 | €18,428 | €38,773 | +€20,344 | +110% |
| Trade receivables | 40 | €15,960 | €37,583 | +€21,623 | +135% |
| Other amounts receivable | 41 | €2,468 | €1,190 | -€1,278 | -51.8% |
| Cash at bank and in hand | 54/58 | €91,089 | €128,113 | +€37,024 | +40.6% |
| Deferred charges and accrued income | 490/1 | €2,532 | €1,625 | -€907 | -35.8% |
| Total equity and liabilities | 10/49 | €171,952 | €211,497 | +€39,545 | +23.0% |
| Equity | 10/15 | €141,207 | €178,617 | +€37,410 | +26.5% |
| Contributions | 10/11 | €14,500 | €14,500 | = | 0.0% |
| Reserves | 13 | €126,707 | €164,117 | +€37,410 | +29.5% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €124,707 | €162,117 | +€37,410 | +30.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €30,745 | €32,880 | +€2,135 | +6.9% |
| Amounts payable within one year | 42/48 | €30,745 | €32,880 | +€2,135 | +6.9% |
| Trade debts | 44 | €2,535 | €1,668 | -€867 | -34.2% |
| Suppliers | 440/4 | €2,535 | €1,668 | -€867 | -34.2% |
| Taxes, remuneration and social security | 45 | €11,039 | €14,266 | +€3,226 | +29.2% |
| Taxes | 450/3 | €11,039 | €14,266 | +€3,226 | +29.2% |
| Other amounts payable | 47/48 | €17,171 | €16,946 | -€224 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,424 | €18,874 | -€551 | -2.8% |
| Other operating charges | 640/8 | €525 | €531 | +€7 | +1.2% |
| Gross operating margin | 9900 | €61,386 | €83,719 | +€22,333 | +36.4% |
| Operating profit (loss) | 9901 | €41,436 | €64,313 | +€22,877 | +55.2% |
| Financial income | 75/76B | €97 | €0 | -€97 | -100% |
| Recurring financial income | 75 | €97 | €0 | -€97 | -100% |
| Financial charges | 65/66B | €204 | €396 | +€193 | +94.6% |
| Recurring financial charges | 65 | €204 | €396 | +€193 | +94.6% |
| Profit (loss) for the period before taxes | 9903 | €41,330 | €63,917 | +€22,587 | +54.6% |
| Income taxes | 67/77 | €12,422 | €18,360 | +€5,938 | +47.8% |
| Profit (loss) for the period | 9904 | €28,909 | €45,557 | +€16,648 | +57.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,909 | €45,557 | +€16,648 | +57.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.