MOIKA HOLDING: 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.
MOIKA HOLDING
Largest movements
- Tangible fixed assets -€6,393
down €6,393 (-17.4%), from €36,800 to €30,408
of which Land and buildings: -€3,621
- Cash +€2,544
up €2,544 (+148%), from €1,714 to €4,258
mainly Other debts (+€12,127) and Depreciation (+€9,560)
- Profit (loss) carried forward -€19,179
down €19,179 (-10.0%), from -€192,415 to -€211,595
- Other debts +€12,127
up €12,127 (+5.7%), from €213,746 to €225,873
- Tax, wage and social debts +€3,219
up €3,219 (+1,920%), from €168 to €3,387
- Gross operating margin +€10,455
up €10,455 (+55.9%), from -€18,702 to -€8,247
- Depreciation +€6,389
up €6,389 (+201%), from €3,171 to €9,560
- Other operating charges +€560
up €560 (+111%), from €505 to €1,065
- Taxes +€261
new in 2025: €261
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 | €41,909 | €38,075 | -€3,834 | -9.1% |
| Fixed assets | 21/28 | €36,800 | €30,408 | -€6,393 | -17.4% |
| Tangible fixed assets | 22/27 | €36,800 | €30,408 | -€6,393 | -17.4% |
| Land and buildings | 22 | €11,979 | €8,358 | -€3,621 | -30.2% |
| Plant, machinery and equipment | 23 | - | €539 | +€539 | |
| Furniture and vehicles | 24 | €24,821 | €21,511 | -€3,310 | -13.3% |
| Current assets | 29/58 | €5,109 | €7,668 | +€2,559 | +50.1% |
| Amounts receivable within one year | 40/41 | €313 | €229 | -€84 | -26.8% |
| Other amounts receivable | 41 | €313 | €229 | -€84 | -26.8% |
| Cash at bank and in hand | 54/58 | €1,714 | €4,258 | +€2,544 | +148% |
| Deferred charges and accrued income | 490/1 | €3,081 | €3,181 | +€99 | +3.2% |
| Total equity and liabilities | 10/49 | €41,909 | €38,075 | -€3,834 | -9.1% |
| Equity | 10/15 | -€172,005 | -€191,185 | -€19,179 | -11.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€192,415 | -€211,595 | -€19,179 | -10.0% |
| Amounts payable | 17/49 | €213,914 | €229,260 | +€15,346 | +7.2% |
| Amounts payable within one year | 42/48 | €213,914 | €229,260 | +€15,346 | +7.2% |
| Taxes, remuneration and social security | 45 | €168 | €3,387 | +€3,219 | +1,920% |
| Taxes | 450/3 | €168 | €3,387 | +€3,219 | +1,920% |
| Other amounts payable | 47/48 | €213,746 | €225,873 | +€12,127 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,171 | €9,560 | +€6,389 | +201% |
| Other operating charges | 640/8 | €505 | €1,065 | +€560 | +111% |
| Gross operating margin | 9900 | -€18,702 | -€8,247 | +€10,455 | +55.9% |
| Operating profit (loss) | 9901 | -€22,378 | -€18,872 | +€3,506 | +15.7% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €44 | €54 | +€11 | +24.1% |
| Recurring financial charges | 65 | €44 | €54 | +€11 | +24.1% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€22,422 | -€18,918 | +€3,503 | +15.6% |
| Income taxes | 67/77 | - | €261 | +€261 | |
| Profit (loss) for the period | 9904 | -€22,422 | -€19,179 | +€3,242 | +14.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,422 | -€19,179 | +€3,242 | +14.5% |
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 14 October 2026 via checked.be.