MOKALINE: 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.
MOKALINE
Largest movements
- Tangible fixed assets -€26,797
down €26,797 (-11.2%), from €239,662 to €212,865
of which Land and buildings: -€17,708
- Intangible fixed assets -€12,870
down €12,870 (-25.0%), from €51,480 to €38,610
- Stocks and contracts +€8,196
up €8,196 (+205.6%), from €3,986 to €12,182
- Cash +€3,256
up €3,256 (+25.3%), from €12,853 to €16,109
mainly Depreciation (+€39,667) and Net result for the year (+€19,166)
- Other debts -€46,141
down €46,141 (-84.0%), from €54,947 to €8,806
- Profit (loss) carried forward +€19,166
up €19,166 (+20.0%), from -€96,070 to -€76,904
- Tax, wage and social debts +€18,416
up €18,416 (+267.0%), from €6,898 to €25,314
of which Remuneration and social security: +€16,168
- Debts after one year -€16,632
down €16,632 (-7.4%), from €223,440 to €206,809
of which Financial debts: -€36,632
- Trade debts -€4,065
down €4,065 (-46.0%), from €8,830 to €4,765
- Turnover -€358,932
no longer reported in 2022 (was €358,932)
- Purchases and services -€240,849
no longer reported in 2022 (was €240,849)
- Gross operating margin +€25,391
up €25,391 (+18.6%), from €136,194 to €161,585
- Depreciation -€17,245
down €17,245 (-30.3%), from €56,911 to €39,667
- Staff costs +€8,844
up €8,844 (+11.3%), from €78,145 to €86,989
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €309,084 | €281,159 | -€27,925 | -9.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €291,417 | €251,750 | -€39,667 | -13.6% |
| Intangible fixed assets | 21 | €51,480 | €38,610 | -€12,870 | -25.0% |
| Tangible fixed assets | 22/27 | €239,662 | €212,865 | -€26,797 | -11.2% |
| Land and buildings | 22 | €214,355 | €196,647 | -€17,708 | -8.3% |
| Plant, machinery and equipment | 23 | €12,899 | €10,018 | -€2,881 | -22.3% |
| Furniture and vehicles | 24 | €7 | - | -€7 | |
| Leasing and similar rights | 25 | €12,400 | €6,200 | -€6,200 | -50.0% |
| Financial fixed assets | 28 | €275 | €275 | = | 0.0% |
| Current assets | 29/58 | €17,668 | €29,409 | +€11,741 | +66.5% |
| Stocks and contracts in progress | 3 | €3,986 | €12,182 | +€8,196 | +205.6% |
| Stocks | 30/36 | €3,986 | €12,182 | +€8,196 | +205.6% |
| Amounts receivable within one year | 40/41 | €829 | €510 | -€319 | -38.5% |
| Trade receivables | 40 | €0 | €131 | +€131 | |
| Other amounts receivable | 41 | €829 | €379 | -€450 | -54.3% |
| Cash at bank and in hand | 54/58 | €12,853 | €16,109 | +€3,256 | +25.3% |
| Deferred charges and accrued income | 490/1 | - | €608 | +€608 | |
| Total equity and liabilities | 10/49 | €309,084 | €281,159 | -€27,925 | -9.0% |
| Equity | 10/15 | -€21,070 | -€1,904 | +€19,166 | +91.0% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€96,070 | -€76,904 | +€19,166 | +20.0% |
| Amounts payable | 17/49 | €330,155 | €283,063 | -€47,092 | -14.3% |
| Amounts payable after more than one year | 17 | €223,440 | €206,809 | -€16,632 | -7.4% |
| Financial debts | 170/4 | €223,440 | €186,809 | -€36,632 | -16.4% |
| Other amounts payable | 178/9 | - | €20,000 | +€20,000 | |
| Amounts payable within one year | 42/48 | €106,714 | €76,254 | -€30,460 | -28.5% |
| Current portion of amounts payable after more than one year | 42 | €36,040 | €37,369 | +€1,330 | +3.7% |
| Trade debts | 44 | €8,830 | €4,765 | -€4,065 | -46.0% |
| Suppliers | 440/4 | €8,830 | €4,765 | -€4,065 | -46.0% |
| Taxes, remuneration and social security | 45 | €6,898 | €25,314 | +€18,416 | +267.0% |
| Taxes | 450/3 | €3,763 | €6,012 | +€2,248 | +59.7% |
| Remuneration and social security | 454/9 | €3,135 | €19,302 | +€16,168 | +515.8% |
| Other amounts payable | 47/48 | €54,947 | €8,806 | -€46,141 | -84.0% |
| Turnover | 70 | €358,932 | - | -€358,932 | |
| Goods, raw materials, services and sundry goods | 60/61 | €240,849 | - | -€240,849 | |
| Remuneration, social security and pensions | 62 | €78,145 | €86,989 | +€8,844 | +11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,911 | €39,667 | -€17,245 | -30.3% |
| Other operating charges | 640/8 | €3,279 | €4,381 | +€1,102 | +33.6% |
| Gross operating margin | 9900 | €136,194 | €161,585 | +€25,391 | +18.6% |
| Operating profit (loss) | 9901 | -€2,141 | €30,549 | +€32,690 | |
| Financial income | 75/76B | €1,856 | €893 | -€963 | -51.9% |
| Recurring financial income | 75 | €1,856 | €893 | -€963 | -51.9% |
| Financial charges | 65/66B | €10,843 | €12,276 | +€1,433 | +13.2% |
| Recurring financial charges | 65 | €10,843 | €12,276 | +€1,433 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | -€11,128 | €19,166 | +€30,294 | |
| Income taxes | 67/77 | €52 | - | -€52 | |
| Profit (loss) for the period | 9904 | -€11,179 | €19,166 | +€30,345 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,179 | €19,166 | +€30,345 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.