MOKA CLOUD FACTORY: 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 CLOUD FACTORY
Largest movements
- Receivables within one year +€99,235
up €99,235 (+104%), from €95,788 to €195,022
of which Other amounts receivable: +€72,769
- Tangible fixed assets -€11,082
down €11,082 (-5.0%), from €220,976 to €209,894
- Tax, wage and social debts +€67,644
up €67,644 (+152%), from €44,380 to €112,025
- Profit (loss) carried forward +€47,964
up €47,964 (+53.8%), from €89,183 to €137,147
- Trade debts -€21,612
down €21,612 (-47.7%), from €45,303 to €23,690
- Debts after one year -€12,315
down €12,315 (-8.5%), from €144,916 to €132,601
- Depreciation -€21,577
down €21,577 (-62.5%), from €34,505 to €12,928
- Gross operating margin -€11,018
down €11,018 (-11.2%), from €98,076 to €87,058
- Financial charges +€8,874
up €8,874 (+407%), from €2,181 to €11,055
- Other operating charges +€2,662
up €2,662 (+903%), from €295 to €2,957
- Financial income +€1,356
up €1,356 (+183%), from €739 to €2,094
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
Derived from the 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €339,075 | €421,116 | +€82,041 | +24.2% |
| Fixed assets | 21/28 | €237,176 | €226,094 | -€11,082 | -4.7% |
| Tangible fixed assets | 22/27 | €220,976 | €209,894 | -€11,082 | -5.0% |
| Land and buildings | 22 | €196,495 | €191,165 | -€5,330 | -2.7% |
| Furniture and vehicles | 24 | €17,557 | €12,504 | -€5,053 | -28.8% |
| Other tangible fixed assets | 26 | €6,924 | €6,225 | -€700 | -10.1% |
| Financial fixed assets | 28 | €16,200 | €16,200 | = | 0.0% |
| Current assets | 29/58 | €101,899 | €195,022 | +€93,123 | +91.4% |
| Amounts receivable within one year | 40/41 | €95,788 | €195,022 | +€99,235 | +104% |
| Trade receivables | 40 | €60,363 | €86,829 | +€26,466 | +43.8% |
| Other amounts receivable | 41 | €35,425 | €108,194 | +€72,769 | +205% |
| Cash at bank and in hand | 54/58 | €3,261 | - | -€3,261 | |
| Deferred charges and accrued income | 490/1 | €2,850 | - | -€2,850 | |
| Total equity and liabilities | 10/49 | €339,075 | €421,116 | +€82,041 | +24.2% |
| Equity | 10/15 | €92,383 | €140,347 | +€47,964 | +51.9% |
| Contributions | 10/11 | €3,200 | €3,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,183 | €137,147 | +€47,964 | +53.8% |
| Amounts payable | 17/49 | €246,692 | €280,770 | +€34,078 | +13.8% |
| Amounts payable after more than one year | 17 | €144,916 | €132,601 | -€12,315 | -8.5% |
| Financial debts | 170/4 | €144,916 | €132,601 | -€12,315 | -8.5% |
| Amounts payable within one year | 42/48 | €101,776 | €148,169 | +€46,393 | +45.6% |
| Current portion of amounts payable after more than one year | 42 | €12,093 | €12,315 | +€223 | +1.8% |
| Financial debts | 43 | - | €139 | +€139 | |
| Credit institutions | 430/8 | - | €139 | +€139 | |
| Trade debts | 44 | €45,303 | €23,690 | -€21,612 | -47.7% |
| Suppliers | 440/4 | €45,303 | €23,690 | -€21,612 | -47.7% |
| Taxes, remuneration and social security | 45 | €44,380 | €112,025 | +€67,644 | +152% |
| Taxes | 450/3 | €44,380 | €112,025 | +€67,644 | +152% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,505 | €12,928 | -€21,577 | -62.5% |
| Other operating charges | 640/8 | €295 | €2,957 | +€2,662 | +903% |
| Gross operating margin | 9900 | €98,076 | €87,058 | -€11,018 | -11.2% |
| Operating profit (loss) | 9901 | €63,276 | €71,173 | +€7,898 | +12.5% |
| Financial income | 75/76B | €739 | €2,094 | +€1,356 | +183% |
| Recurring financial income | 75 | €739 | €2,094 | +€1,356 | +183% |
| Financial charges | 65/66B | €2,181 | €11,055 | +€8,874 | +407% |
| Recurring financial charges | 65 | €2,181 | €11,055 | +€8,874 | +407% |
| Profit (loss) for the period before taxes | 9903 | €61,833 | €62,212 | +€379 | +0.6% |
| Income taxes | 67/77 | €13,609 | €14,248 | +€640 | +4.7% |
| Profit (loss) for the period | 9904 | €48,225 | €47,964 | -€261 | -0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €48,225 | €47,964 | -€261 | -0.5% |
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 17 October 2026 via checked.be.