MOKA DIGITAL: 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 DIGITAL
Largest movements
- Receivables within one year +€3,366
up €3,366 (+64.3%), from €5,234 to €8,600
- Cash +€2,659
up €2,659 (+391%), from €680 to €3,339
mainly Trade debts (+€7,247) and Depreciation (+€2,641)
- Tangible fixed assets -€2,641
down €2,641 (-29.7%), from €8,901 to €6,260
- Trade debts +€7,247
up €7,247 (+250%), from €2,897 to €10,145
- Other debts -€5,906
down €5,906 (-51.3%), from €11,517 to €5,611
- Profit (loss) carried forward +€1,879
up €1,879 (+32.2%), from -€5,825 to -€3,947
- Gross operating margin +€5,981
up €5,981 (+867%), from €690 to €6,672
- Depreciation +€1,493
up €1,493 (+130%), from €1,148 to €2,641
- Other operating charges +€769
up €769 (+1,923%), from €40 to €809
- Taxes +€720
up €720 (+1,089%), from €66 to €786
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 | €14,814 | €18,198 | +€3,384 | +22.8% |
| Fixed assets | 21/28 | €8,901 | €6,260 | -€2,641 | -29.7% |
| Tangible fixed assets | 22/27 | €8,901 | €6,260 | -€2,641 | -29.7% |
| Furniture and vehicles | 24 | €8,901 | €6,260 | -€2,641 | -29.7% |
| Current assets | 29/58 | €5,913 | €11,939 | +€6,025 | +102% |
| Amounts receivable within one year | 40/41 | €5,234 | €8,600 | +€3,366 | +64.3% |
| Trade receivables | 40 | €5,234 | €8,600 | +€3,366 | +64.3% |
| Cash at bank and in hand | 54/58 | €680 | €3,339 | +€2,659 | +391% |
| Total equity and liabilities | 10/49 | €14,814 | €18,198 | +€3,384 | +22.8% |
| Equity | 10/15 | -€2,825 | -€947 | +€1,879 | +66.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,825 | -€3,947 | +€1,879 | +32.2% |
| Amounts payable | 17/49 | €17,639 | €19,145 | +€1,506 | +8.5% |
| Amounts payable within one year | 42/48 | €17,639 | €19,145 | +€1,506 | +8.5% |
| Financial debts | 43 | - | €3 | +€3 | |
| Credit institutions | 430/8 | - | €3 | +€3 | |
| Trade debts | 44 | €2,897 | €10,145 | +€7,247 | +250% |
| Suppliers | 440/4 | €2,897 | €10,145 | +€7,247 | +250% |
| Taxes, remuneration and social security | 45 | €3,226 | €3,387 | +€162 | +5.0% |
| Taxes | 450/3 | €3,226 | €3,387 | +€162 | +5.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €11,517 | €5,611 | -€5,906 | -51.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,148 | €2,641 | +€1,493 | +130% |
| Other operating charges | 640/8 | €40 | €809 | +€769 | +1,923% |
| Gross operating margin | 9900 | €690 | €6,672 | +€5,981 | +867% |
| Operating profit (loss) | 9901 | -€498 | €3,221 | +€3,719 | |
| Financial income | 75/76B | €1 | €3 | +€2 | +213% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +213% |
| Financial charges | 65/66B | €506 | €559 | +€54 | +10.6% |
| Recurring financial charges | 65 | €506 | €559 | +€54 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,003 | €2,664 | +€3,667 | |
| Income taxes | 67/77 | €66 | €786 | +€720 | +1,089% |
| Profit (loss) for the period | 9904 | -€1,069 | €1,879 | +€2,948 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,069 | €1,879 | +€2,948 |
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 15 October 2026 via checked.be.