MOKAN: what changed
Two fiscal 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.
MOKAN
Largest movements
- Receivables within one year +€22,610
up €22,610 (+89.7%), from €25,215 to €47,825
of which Trade receivables: +€21,341
- Tangible fixed assets -€19,392
down €19,392 (-18.9%), from €102,714 to €83,322
of which Land and buildings: -€21,892
- Stocks and contracts -€4,110
down €4,110 (-4.3%), from €94,765 to €90,655
- Cash +€3,139
up €3,139 (+538.4%), from €583 to €3,722
mainly Depreciation (+€23,142) and Other debts (+€14,382)
- Advances received -€22,331
no longer reported in 2024 (was €22,331)
- Other debts +€14,382
up €14,382 (+31.6%), from €45,458 to €59,839
- Tax, wage and social debts +€11,743
new in 2024: €11,743
of which Remuneration and social security: +€10,959
- Profit (loss) carried forward +€2,481
up €2,481 (+5.5%), from €45,243 to €47,724
- Gross operating margin +€31,860
up €31,860 (+306.4%), from €10,397 to €42,257
- Depreciation +€11,754
up €11,754 (+103.2%), from €11,388 to €23,142
- Financial income -€10,083
down €10,083 (-99.9%), from €10,091 to €8
- Financial charges -€2,974
down €2,974 (-45.2%), from €6,583 to €3,609
- Other operating charges +€445
new in 2024: €445
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €223,277 | €225,524 | +€2,247 | +1.0% |
| Fixed assets | 21/28 | €102,714 | €83,322 | -€19,392 | -18.9% |
| Tangible fixed assets | 22/27 | €102,714 | €83,322 | -€19,392 | -18.9% |
| Land and buildings | 22 | €102,714 | €80,822 | -€21,892 | -21.3% |
| Furniture and vehicles | 24 | - | €2,500 | +€2,500 | |
| Current assets | 29/58 | €120,563 | €142,202 | +€21,639 | +17.9% |
| Stocks and contracts in progress | 3 | €94,765 | €90,655 | -€4,110 | -4.3% |
| Stocks | 30/36 | €94,765 | €90,655 | -€4,110 | -4.3% |
| Amounts receivable within one year | 40/41 | €25,215 | €47,825 | +€22,610 | +89.7% |
| Trade receivables | 40 | €20,097 | €41,438 | +€21,341 | +106.2% |
| Other amounts receivable | 41 | €5,117 | €6,386 | +€1,269 | +24.8% |
| Cash at bank and in hand | 54/58 | €583 | €3,722 | +€3,139 | +538.4% |
| Total equity and liabilities | 10/49 | €223,277 | €225,524 | +€2,247 | +1.0% |
| Equity | 10/15 | €65,703 | €68,184 | +€2,481 | +3.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,243 | €47,724 | +€2,481 | +5.5% |
| Amounts payable | 17/49 | €157,574 | €157,339 | -€234 | -0.1% |
| Amounts payable after more than one year | 17 | €57,986 | €55,872 | -€2,114 | -3.6% |
| Financial debts | 170/4 | €57,986 | €55,872 | -€2,114 | -3.6% |
| Amounts payable within one year | 42/48 | €99,588 | €101,467 | +€1,879 | +1.9% |
| Current portion of amounts payable after more than one year | 42 | €15,183 | €13,951 | -€1,232 | -8.1% |
| Financial debts | 43 | €13,124 | €12,225 | -€899 | -6.9% |
| Credit institutions | 430/8 | €13,124 | €12,225 | -€899 | -6.9% |
| Trade debts | 44 | €3,492 | €3,709 | +€217 | +6.2% |
| Suppliers | 440/4 | €3,492 | €3,709 | +€217 | +6.2% |
| Advances received on contracts in progress | 46 | €22,331 | - | -€22,331 | |
| Taxes, remuneration and social security | 45 | - | €11,743 | +€11,743 | |
| Taxes | 450/3 | - | €785 | +€785 | |
| Remuneration and social security | 454/9 | - | €10,959 | +€10,959 | |
| Other amounts payable | 47/48 | €45,458 | €59,839 | +€14,382 | +31.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,388 | €23,142 | +€11,754 | +103.2% |
| Other operating charges | 640/8 | - | €445 | +€445 | |
| Non-recurring operating charges | 66A | - | €11,837 | +€11,837 | |
| Gross operating margin | 9900 | €10,397 | €42,257 | +€31,860 | +306.4% |
| Operating profit (loss) | 9901 | -€991 | €6,833 | +€7,824 | |
| Financial income | 75/76B | €10,091 | €8 | -€10,083 | -99.9% |
| Recurring financial income | 75 | €10,091 | €8 | -€10,083 | -99.9% |
| Financial charges | 65/66B | €6,583 | €3,609 | -€2,974 | -45.2% |
| Recurring financial charges | 65 | €6,583 | €3,609 | -€2,974 | -45.2% |
| Profit (loss) for the period before taxes | 9903 | €2,518 | €3,231 | +€714 | +28.4% |
| Income taxes | 67/77 | €978 | €750 | -€228 | -23.3% |
| Profit (loss) for the period | 9904 | €1,539 | €2,481 | +€942 | +61.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,539 | €2,481 | +€942 | +61.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.