MOKA-DECO: 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-DECO
Largest movements
- Deferred charges and accrued income -€117,871
no longer reported in 2024 (was €117,871)
- Receivables within one year +€94,137
new in 2024: €94,137
of which Trade receivables: +€93,577
- Cash +€15,435
up €15,435 (+764%), from €2,020 to €17,455
mainly Deferred charges and accrued income (+€117,871) and Net result for the year (+€14,172)
- Financial fixed assets +€14,375
new in 2024: €14,375
- Intangible fixed assets -€8,000
down €8,000 (-21.3%), from €37,574 to €29,574
- Trade debts -€16,398
down €16,398 (-10.6%), from €153,995 to €137,597
- Profit (loss) carried forward +€14,172
up €14,172, from -€11,637 to €2,535
- Tax, wage and social debts +€2,553
up €2,553 (+10.7%), from €23,957 to €26,510
of which Remuneration and social security: +€3,950
- Gross operating margin +€121,816
up €121,816 (+1,820%), from €6,694 to €128,510
- Staff costs +€77,183
up €77,183 (+548%), from €14,093 to €91,276
- Other operating charges +€7,139
up €7,139 (+421%), from €1,695 to €8,834
- Depreciation +€5,574
up €5,574 (+230%), from €2,426 to €8,000
- Financial charges +€3,705
up €3,705 (+3,167%), from €117 to €3,822
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.
Derived cash bridge
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 | €206,315 | €206,642 | +€327 | +0.2% |
| Fixed assets | 21/28 | €37,574 | €43,949 | +€6,375 | +17.0% |
| Intangible fixed assets | 21 | €37,574 | €29,574 | -€8,000 | -21.3% |
| Financial fixed assets | 28 | - | €14,375 | +€14,375 | |
| Current assets | 29/58 | €168,741 | €162,693 | -€6,048 | -3.6% |
| Stocks and contracts in progress | 3 | €48,850 | €51,101 | +€2,251 | +4.6% |
| Stocks | 30/36 | €48,850 | €51,101 | +€2,251 | +4.6% |
| Amounts receivable within one year | 40/41 | - | €94,137 | +€94,137 | |
| Trade receivables | 40 | - | €93,577 | +€93,577 | |
| Other amounts receivable | 41 | - | €560 | +€560 | |
| Cash at bank and in hand | 54/58 | €2,020 | €17,455 | +€15,435 | +764% |
| Deferred charges and accrued income | 490/1 | €117,871 | - | -€117,871 | |
| Total equity and liabilities | 10/49 | €206,315 | €206,642 | +€327 | +0.2% |
| Equity | 10/15 | €28,363 | €42,535 | +€14,172 | +50.0% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,637 | €2,535 | +€14,172 | |
| Amounts payable | 17/49 | €177,952 | €164,107 | -€13,845 | -7.8% |
| Amounts payable within one year | 42/48 | €177,952 | €164,107 | -€13,845 | -7.8% |
| Trade debts | 44 | €153,995 | €137,597 | -€16,398 | -10.6% |
| Suppliers | 440/4 | €153,995 | €137,597 | -€16,398 | -10.6% |
| Taxes, remuneration and social security | 45 | €23,957 | €26,510 | +€2,553 | +10.7% |
| Taxes | 450/3 | €23,848 | €22,451 | -€1,397 | -5.9% |
| Remuneration and social security | 454/9 | €109 | €4,059 | +€3,950 | +3,624% |
| Remuneration, social security and pensions | 62 | €14,093 | €91,276 | +€77,183 | +548% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,426 | €8,000 | +€5,574 | +230% |
| Other operating charges | 640/8 | €1,695 | €8,834 | +€7,139 | +421% |
| Gross operating margin | 9900 | €6,694 | €128,510 | +€121,816 | +1,820% |
| Operating profit (loss) | 9901 | -€11,520 | €20,400 | +€31,920 | |
| Financial income | 75/76B | - | €763 | +€763 | |
| Recurring financial income | 75 | - | €763 | +€763 | |
| Financial charges | 65/66B | €117 | €3,822 | +€3,705 | +3,167% |
| Recurring financial charges | 65 | €117 | €3,822 | +€3,705 | +3,167% |
| Profit (loss) for the period before taxes | 9903 | -€11,637 | €17,341 | +€28,978 | |
| Income taxes | 67/77 | - | €3,169 | +€3,169 | |
| Profit (loss) for the period | 9904 | -€11,637 | €14,172 | +€25,809 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,637 | €14,172 | +€25,809 |
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 20 October 2026 via checked.be.