MOKA-TEAM: 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-TEAM
Largest movements
- Receivables within one year -€69,363
down €69,363 (-97.0%), from €71,521 to €2,158
- Cash -€30,661
down €30,661 (-79.3%), from €38,675 to €8,014
mainly Other debts (-€39,964) and Net result for the year (-€39,836)
- Tangible fixed assets -€8,428
down €8,428 (-60.3%), from €13,967 to €5,539
- Other debts -€39,964
down €39,964 (-48.5%), from €82,412 to €42,448
- Profit (loss) carried forward -€39,836
down €39,836, from €7,139 to -€32,697
- Trade debts -€18,016
down €18,016 (-84.3%), from €21,383 to €3,366
- Tax, wage and social debts -€10,635
down €10,635 (-94.7%), from €11,229 to €594
of which Taxes: -€7,539
- Gross operating margin -€48,937
down €48,937, from €19,264 to -€29,674
- Staff costs -€8,187
down €8,187 (-100.0%), from €8,187 to €0
- Other operating charges +€4,518
up €4,518 (+421%), from €1,074 to €5,593
- Taxes -€1,445
no longer reported in 2025 (was €1,445)
- Depreciation +€1,307
up €1,307 (+42.0%), from €3,114 to €4,421
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 | €124,163 | €15,711 | -€108,452 | -87.3% |
| Fixed assets | 21/28 | €13,967 | €5,539 | -€8,428 | -60.3% |
| Tangible fixed assets | 22/27 | €13,967 | €5,539 | -€8,428 | -60.3% |
| Furniture and vehicles | 24 | €13,967 | €5,539 | -€8,428 | -60.3% |
| Current assets | 29/58 | €110,196 | €10,172 | -€100,024 | -90.8% |
| Amounts receivable within one year | 40/41 | €71,521 | €2,158 | -€69,363 | -97.0% |
| Trade receivables | 40 | €71,521 | €2,158 | -€69,363 | -97.0% |
| Cash at bank and in hand | 54/58 | €38,675 | €8,014 | -€30,661 | -79.3% |
| Total equity and liabilities | 10/49 | €124,163 | €15,711 | -€108,452 | -87.3% |
| Equity | 10/15 | €9,139 | -€30,697 | -€39,836 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,139 | -€32,697 | -€39,836 | |
| Amounts payable | 17/49 | €115,024 | €46,408 | -€68,616 | -59.7% |
| Amounts payable within one year | 42/48 | €115,024 | €46,408 | -€68,616 | -59.7% |
| Trade debts | 44 | €21,383 | €3,366 | -€18,016 | -84.3% |
| Suppliers | 440/4 | €21,383 | €3,366 | -€18,016 | -84.3% |
| Taxes, remuneration and social security | 45 | €11,229 | €594 | -€10,635 | -94.7% |
| Taxes | 450/3 | €8,133 | €594 | -€7,539 | -92.7% |
| Remuneration and social security | 454/9 | €3,096 | - | -€3,096 | |
| Other amounts payable | 47/48 | €82,412 | €42,448 | -€39,964 | -48.5% |
| Remuneration, social security and pensions | 62 | €8,187 | €0 | -€8,187 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,114 | €4,421 | +€1,307 | +42.0% |
| Other operating charges | 640/8 | €1,074 | €5,593 | +€4,518 | +421% |
| Gross operating margin | 9900 | €19,264 | -€29,674 | -€48,937 | |
| Operating profit (loss) | 9901 | €6,888 | -€39,687 | -€46,576 | |
| Financial charges | 65/66B | €430 | €149 | -€281 | -65.4% |
| Recurring financial charges | 65 | €430 | €149 | -€281 | -65.4% |
| Profit (loss) for the period before taxes | 9903 | €6,459 | -€39,836 | -€46,294 | |
| Income taxes | 67/77 | €1,445 | - | -€1,445 | |
| Profit (loss) for the period | 9904 | €5,014 | -€39,836 | -€44,850 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,014 | -€39,836 | -€44,850 |
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 21 October 2026 via checked.be.