MOCTEZUMA: 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.
MOCTEZUMA
Largest movements
- Receivables within one year +€3,594
up €3,594 (+11.8%), from €30,478 to €34,072
- Receivables after one year +€1,528
up €1,528 (+4.0%), from €38,648 to €40,176
- Trade debts +€7,118
up €7,118 (+80.2%), from €8,880 to €15,998
- Profit (loss) carried forward -€1,512
down €1,512 (-4.9%), from -€30,737 to -€32,248
- Gross operating margin +€1,848
up €1,848 (+45.5%), from -€4,061 to -€2,213
- Financial charges +€398
up €398 (+19.6%), from €2,025 to €2,422
- Financial income -€185
down €185 (-5.6%), from €3,308 to €3,123
From the 2021 result to the 2022 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,434 | €77,371 | +€4,937 | +6.8% |
| Current assets | 29/58 | €72,434 | €77,371 | +€4,937 | +6.8% |
| Amounts receivable after more than one year | 29 | €38,648 | €40,176 | +€1,528 | +4.0% |
| Other amounts receivable | 291 | €38,648 | €40,176 | +€1,528 | +4.0% |
| Amounts receivable within one year | 40/41 | €30,478 | €34,072 | +€3,594 | +11.8% |
| Other amounts receivable | 41 | €30,478 | €34,072 | +€3,594 | +11.8% |
| Deferred charges and accrued income | 490/1 | €3,308 | €3,123 | -€185 | -5.6% |
| Total equity and liabilities | 10/49 | €72,434 | €77,371 | +€4,937 | +6.8% |
| Equity | 10/15 | €42,473 | €40,962 | -€1,512 | -3.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €54,610 | €54,610 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €34,000 | €34,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,737 | -€32,248 | -€1,512 | -4.9% |
| Amounts payable | 17/49 | €29,961 | €36,409 | +€6,448 | +21.5% |
| Amounts payable within one year | 42/48 | €29,961 | €36,409 | +€6,448 | +21.5% |
| Financial debts | 43 | €19,828 | €19,418 | -€409 | -2.1% |
| Credit institutions | 430/8 | €19,828 | €19,418 | -€409 | -2.1% |
| Trade debts | 44 | €8,880 | €15,998 | +€7,118 | +80.2% |
| Suppliers | 440/4 | €8,880 | €15,998 | +€7,118 | +80.2% |
| Taxes, remuneration and social security | 45 | €1,254 | €993 | -€260 | -20.8% |
| Taxes | 450/3 | €1,254 | €993 | -€260 | -20.8% |
| Gross operating margin | 9900 | -€4,061 | -€2,213 | +€1,848 | +45.5% |
| Operating profit (loss) | 9901 | -€4,061 | -€2,213 | +€1,848 | +45.5% |
| Financial income | 75/76B | €3,308 | €3,123 | -€185 | -5.6% |
| Recurring financial income | 75 | €3,308 | €3,123 | -€185 | -5.6% |
| Financial charges | 65/66B | €2,025 | €2,422 | +€398 | +19.6% |
| Recurring financial charges | 65 | €2,025 | €2,422 | +€398 | +19.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,778 | -€1,512 | +€1,266 | +45.6% |
| Profit (loss) for the period | 9904 | -€2,778 | -€1,512 | +€1,266 | +45.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,778 | -€1,512 | +€1,266 | +45.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.