MOKA 35: 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.
MOKA 35
Largest movements
- Receivables within one year -€63,041
down €63,041 (-98.0%), from €64,336 to €1,295
of which Trade receivables: -€64,113
- Receivables after one year -€9,000
down €9,000 (-100.0%), from €9,000 to €0
- Cash -€1,110
down €1,110 (-16.0%), from €6,946 to €5,836
mainly Trade debts (-€35,054) and Advances received (-€33,384)
- Trade debts -€35,054
down €35,054 (-97.6%), from €35,900 to €846
- Advances received -€33,384
down €33,384 (-100.0%), from €33,384 to €0
- Profit (loss) carried forward -€4,745
down €4,745 (-306.4%), from -€1,549 to -€6,294
- Gross operating margin -€63,678
down €63,678, from €59,773 to -€3,905
- Other operating charges -€30,143
down €30,143 (-98.0%), from €30,751 to €607
- Staff costs -€28,133
down €28,133 (-100.0%), from €28,133 to €0
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,314 | €7,131 | -€73,183 | -91.1% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €80,314 | €7,131 | -€73,183 | -91.1% |
| Amounts receivable after more than one year | 29 | €9,000 | €0 | -€9,000 | -100.0% |
| Other amounts receivable | 291 | €9,000 | €0 | -€9,000 | -100.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €64,336 | €1,295 | -€63,041 | -98.0% |
| Trade receivables | 40 | €64,113 | €0 | -€64,113 | -100.0% |
| Other amounts receivable | 41 | €223 | €1,295 | +€1,072 | +481.2% |
| Cash at bank and in hand | 54/58 | €6,946 | €5,836 | -€1,110 | -16.0% |
| Deferred charges and accrued income | 490/1 | €32 | €0 | -€32 | -100.0% |
| Total equity and liabilities | 10/49 | €80,314 | €7,131 | -€73,183 | -91.1% |
| Equity | 10/15 | €10,451 | €5,706 | -€4,745 | -45.4% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,549 | -€6,294 | -€4,745 | -306.4% |
| Amounts payable | 17/49 | €69,863 | €1,425 | -€68,438 | -98.0% |
| Amounts payable within one year | 42/48 | €69,863 | €1,425 | -€68,438 | -98.0% |
| Trade debts | 44 | €35,900 | €846 | -€35,054 | -97.6% |
| Suppliers | 440/4 | €35,900 | €846 | -€35,054 | -97.6% |
| Advances received on contracts in progress | 46 | €33,384 | €0 | -€33,384 | -100.0% |
| Taxes, remuneration and social security | 45 | €0 | €11 | +€11 | |
| Taxes | 450/3 | €0 | €11 | +€11 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €579 | €568 | -€11 | -1.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €28,133 | €0 | -€28,133 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €30,751 | €607 | -€30,143 | -98.0% |
| Gross operating margin | 9900 | €59,773 | -€3,905 | -€63,678 | |
| Operating profit (loss) | 9901 | €889 | -€4,512 | -€5,401 | |
| Financial income | 75/76B | €10 | €0 | -€10 | -100.0% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -100.0% |
| Financial charges | 65/66B | €640 | €233 | -€407 | -63.6% |
| Recurring financial charges | 65 | €640 | €233 | -€407 | -63.6% |
| Profit (loss) for the period before taxes | 9903 | €259 | -€4,745 | -€5,004 | |
| Profit (loss) for the period | 9904 | €259 | -€4,745 | -€5,004 | |
| Profit (loss) for the period to be appropriated | 9905 | €259 | -€4,745 | -€5,004 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.