MOKA MOON: 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 MOON
Largest movements
- Receivables within one year +€19,720
up €19,720 (+33.8%), from €58,365 to €78,085
of which Trade receivables: +€19,720
- Tangible fixed assets -€18,739
down €18,739 (-7.2%), from €260,404 to €241,664
of which Plant, machinery and equipment: -€17,459
- Stocks and contracts +€5,123
up €5,123 (+749.4%), from €684 to €5,806
- Tax, wage and social debts +€38,283
up €38,283 (+1109.4%), from €3,451 to €41,734
of which Remuneration and social security: +€26,138
- Profit (loss) carried forward -€16,845
down €16,845 (-25.6%), from -€65,750 to -€82,595
- Debts after one year -€14,480
down €14,480 (-6.0%), from €241,950 to €227,470
- Other debts -€13,511
down €13,511 (-16.9%), from €79,924 to €66,413
- Trade debts +€13,440
up €13,440 (+36.6%), from €36,692 to €50,133
- Turnover +€389,908
new in 2025: €389,908
- Purchases and services +€246,465
new in 2025: €246,465
- Staff costs +€95,518
up €95,518 (+373.8%), from €25,552 to €121,069
- Gross operating margin +€32,195
up €32,195 (+28.9%), from €111,248 to €143,443
- Financial charges -€4,826
down €4,826 (-32.9%), from €14,691 to €9,865
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.
Cash bridge derived
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 | €341,654 | €344,865 | +€3,211 | +0.9% |
| Formation expenses | 20 | €16,756 | €15,787 | -€969 | -5.8% |
| Fixed assets | 21/28 | €260,404 | €241,664 | -€18,739 | -7.2% |
| Tangible fixed assets | 22/27 | €260,404 | €241,664 | -€18,739 | -7.2% |
| Land and buildings | 22 | €113,208 | €106,664 | -€6,544 | -5.8% |
| Plant, machinery and equipment | 23 | €142,173 | €124,714 | -€17,459 | -12.3% |
| Furniture and vehicles | 24 | €5,022 | €10,286 | +€5,264 | +104.8% |
| Current assets | 29/58 | €64,494 | €87,413 | +€22,919 | +35.5% |
| Stocks and contracts in progress | 3 | €684 | €5,806 | +€5,123 | +749.4% |
| Stocks | 30/36 | €684 | €5,806 | +€5,123 | +749.4% |
| Amounts receivable within one year | 40/41 | €58,365 | €78,085 | +€19,720 | +33.8% |
| Trade receivables | 40 | €58,365 | €78,085 | +€19,720 | +33.8% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €5,445 | €3,180 | -€2,265 | -41.6% |
| Deferred charges and accrued income | 490/1 | - | €342 | +€342 | |
| Total equity and liabilities | 10/49 | €341,654 | €344,865 | +€3,211 | +0.9% |
| Equity | 10/15 | -€35,742 | -€55,365 | -€19,623 | -54.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,750 | -€82,595 | -€16,845 | -25.6% |
| Investment grants | 15 | €25,008 | €22,230 | -€2,779 | -11.1% |
| Amounts payable | 17/49 | €377,395 | €400,230 | +€22,835 | +6.1% |
| Amounts payable after more than one year | 17 | €241,950 | €227,470 | -€14,480 | -6.0% |
| Financial debts | 170/4 | €241,950 | €227,470 | -€14,480 | -6.0% |
| Amounts payable within one year | 42/48 | €135,445 | €172,760 | +€37,314 | +27.5% |
| Current portion of amounts payable after more than one year | 42 | €15,378 | €14,480 | -€899 | -5.8% |
| Trade debts | 44 | €36,692 | €50,133 | +€13,440 | +36.6% |
| Suppliers | 440/4 | €36,692 | €50,133 | +€13,440 | +36.6% |
| Taxes, remuneration and social security | 45 | €3,451 | €41,734 | +€38,283 | +1109.4% |
| Taxes | 450/3 | €3,325 | €15,471 | +€12,146 | +365.3% |
| Remuneration and social security | 454/9 | €126 | €26,264 | +€26,138 | +20764.0% |
| Other amounts payable | 47/48 | €79,924 | €66,413 | -€13,511 | -16.9% |
| Turnover | 70 | - | €389,908 | +€389,908 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €246,465 | +€246,465 | |
| Remuneration, social security and pensions | 62 | €25,552 | €121,069 | +€95,518 | +373.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,354 | €28,094 | +€1,739 | +6.6% |
| Other operating charges | 640/8 | €790 | €4,081 | +€3,291 | +416.5% |
| Gross operating margin | 9900 | €111,248 | €143,443 | +€32,195 | +28.9% |
| Operating profit (loss) | 9901 | €58,552 | -€9,801 | -€68,353 | |
| Financial income | 75/76B | €2,791 | €2,821 | +€31 | +1.1% |
| Recurring financial income | 75 | €2,791 | €2,821 | +€31 | +1.1% |
| Financial charges | 65/66B | €14,691 | €9,865 | -€4,826 | -32.9% |
| Recurring financial charges | 65 | €14,691 | €9,865 | -€4,826 | -32.9% |
| Profit (loss) for the period before taxes | 9903 | €46,651 | -€16,845 | -€63,496 | |
| Profit (loss) for the period | 9904 | €46,651 | -€16,845 | -€63,496 | |
| Profit (loss) for the period to be appropriated | 9905 | €46,651 | -€16,845 | -€63,496 |
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 9 October 2026 via checked.be.