MOKA GARAGE: what changed
MOKA GARAGE
Largest movements
- Cash -€15,378
down €15,378 (-20.9%), from €73,712 to €58,334
mainly Contributions, distributions and other (-€36,301) and Trade debts (-€16,431)
- Tangible fixed assets -€14,907
down €14,907 (-10.5%), from €142,089 to €127,182
of which Other tangible fixed assets: -€8,017
- Deferred charges and accrued income -€11,061
down €11,061 (-68.2%), from €16,208 to €5,147
- Receivables within one year +€3,335
up €3,335 (+13.0%), from €25,676 to €29,011
of which Other amounts receivable: +€11,472
- Reserves -€38,117
down €38,117 (-21.9%), from €173,755 to €135,638
of which Non-distributable reserves: -€31,275
- Other debts +€36,301
new in 2025: €36,301
- Trade debts -€16,431
down €16,431 (-92.0%), from €17,869 to €1,438
- Debts after one year -€12,901
down €12,901 (-37.1%), from €34,734 to €21,833
- Tax, wage and social debts -€7,010
down €7,010 (-56.7%), from €12,373 to €5,363
- Gross operating margin +€25,886
up €25,886 (+499%), from €5,191 to €31,077
- Depreciation +€2,710
up €2,710 (+10.5%), from €25,696 to €28,407
- Financial income +€1,242
up €1,242 (+139%), from €893 to €2,135
- Financial charges -€1,208
down €1,208 (-51.7%), from €2,337 to €1,130
- Taxes +€490
up €490 (+314%), from €156 to €646
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €257,684 | €219,673 | -€38,011 | -14.8% |
| Fixed assets | 21/28 | €142,089 | €127,182 | -€14,907 | -10.5% |
| Tangible fixed assets | 22/27 | €142,089 | €127,182 | -€14,907 | -10.5% |
| Plant, machinery and equipment | 23 | €3,065 | €1,428 | -€1,637 | -53.4% |
| Furniture and vehicles | 24 | €48,472 | €43,220 | -€5,253 | -10.8% |
| Other tangible fixed assets | 26 | €90,552 | €82,534 | -€8,017 | -8.9% |
| Current assets | 29/58 | €115,596 | €92,491 | -€23,104 | -20.0% |
| Amounts receivable within one year | 40/41 | €25,676 | €29,011 | +€3,335 | +13.0% |
| Trade receivables | 40 | €11,085 | €2,948 | -€8,137 | -73.4% |
| Other amounts receivable | 41 | €14,591 | €26,063 | +€11,472 | +78.6% |
| Cash at bank and in hand | 54/58 | €73,712 | €58,334 | -€15,378 | -20.9% |
| Deferred charges and accrued income | 490/1 | €16,208 | €5,147 | -€11,061 | -68.2% |
| Total equity and liabilities | 10/49 | €257,684 | €219,673 | -€38,011 | -14.8% |
| Equity | 10/15 | €179,955 | €141,838 | -€38,117 | -21.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €173,755 | €135,638 | -€38,117 | -21.9% |
| Non-distributable reserves | 130/1 | €142,833 | €111,557 | -€31,275 | -21.9% |
| Other | 1319 | €142,833 | €111,557 | -€31,275 | -21.9% |
| Tax-exempt reserves | 132 | €16,242 | €9,400 | -€6,842 | -42.1% |
| Distributable reserves | 133 | €14,681 | €14,681 | = | 0.0% |
| Amounts payable | 17/49 | €77,729 | €77,835 | +€106 | +0.1% |
| Amounts payable after more than one year | 17 | €34,734 | €21,833 | -€12,901 | -37.1% |
| Financial debts | 170/4 | €34,734 | €21,833 | -€12,901 | -37.1% |
| Amounts payable within one year | 42/48 | €42,995 | €56,002 | +€13,007 | +30.3% |
| Current portion of amounts payable after more than one year | 42 | €12,754 | €12,901 | +€147 | +1.2% |
| Trade debts | 44 | €17,869 | €1,438 | -€16,431 | -92.0% |
| Suppliers | 440/4 | €17,869 | €1,438 | -€16,431 | -92.0% |
| Taxes, remuneration and social security | 45 | €12,373 | €5,363 | -€7,010 | -56.7% |
| Taxes | 450/3 | €12,373 | €5,363 | -€7,010 | -56.7% |
| Other amounts payable | 47/48 | - | €36,301 | +€36,301 | |
| Non-recurring operating income | 76A | €25,167 | €6,863 | -€18,304 | -72.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,696 | €28,407 | +€2,710 | +10.5% |
| Other operating charges | 640/8 | €4,693 | €4,571 | -€122 | -2.6% |
| Non-recurring operating charges | 66A | €346 | €275 | -€71 | -20.5% |
| Gross operating margin | 9900 | €5,191 | €31,077 | +€25,886 | +499% |
| Operating profit (loss) | 9901 | -€25,544 | -€2,175 | +€23,369 | +91.5% |
| Financial income | 75/76B | €893 | €2,135 | +€1,242 | +139% |
| Recurring financial income | 75 | €893 | €2,135 | +€1,242 | +139% |
| Financial charges | 65/66B | €2,337 | €1,130 | -€1,208 | -51.7% |
| Recurring financial charges | 65 | €2,337 | €1,130 | -€1,208 | -51.7% |
| Profit (loss) for the period before taxes | 9903 | -€26,989 | -€1,170 | +€25,819 | +95.7% |
| Income taxes | 67/77 | €156 | €646 | +€490 | +314% |
| Profit (loss) for the period | 9904 | -€27,145 | -€1,816 | +€25,329 | +93.3% |
| Transfer from tax-exempt reserves | 789 | - | €6,842 | +€6,842 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,145 | €5,025 | +€32,170 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.