MOKAPI: what changed
What changed
MOKAPI
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€29,697
2024 · €45,962-€16,265
Equity
€209,054
2024 · €182,887+€26,167
Cash
€7,757
2024 · €25,988-€18,231
Balance sheet total
€396,061
2024 · €211,721+€184,341
Largest movements
Assets
- Financial fixed assets +€200,000
up €200,000 (+128%), from €156,840 to €356,840
- Cash -€18,231
down €18,231 (-70.2%), from €25,988 to €7,757
mainly Investment in fixed assets (net) (-€207,510) and Other debts (-€19,470)
Equity and liabilities
- Debts after one year +€150,591
new in 2025: €150,591
- Profit (loss) carried forward +€26,167
up €26,167 (+16.1%), from €162,427 to €188,594
- Current portion of long-term debt +€22,363
new in 2025: €22,363
- Other debts -€19,470
down €19,470 (-97.4%), from €20,000 to €530
- Tax, wage and social debts +€4,708
up €4,708 (+107%), from €4,393 to €9,101
Income statement
- Gross operating margin -€13,778
down €13,778 (-19.0%), from €72,423 to €58,645
- Depreciation +€3,827
up €3,827 (+184%), from €2,080 to €5,907
- Other operating charges -€1,942
down €1,942 (-59.3%), from €3,273 to €1,330
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.
Result 2024
€45,962
Gross operating margin
-€13,778
Depreciation
-€3,827
Other operating charges
+€1,942
Financial income
-€58
Financial charges
-€547
Taxes
+€3
Result 2025
€29,697
raises the resultlowers the result
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.
From operations
+€20,055
Investment
-€207,510
Financing
+€169,224
Cash 2024
€25,988
From operations (derived)
+€20,055
Net result for the year
+€29,697
Depreciation
+€5,907
Receivables within one year
-€968
Trade debts
+€181
Tax, wage and social debts
+€4,708
Other debts
-€19,470
Investment (derived)
-€207,510
Investment in fixed assets (net)
-€207,510
Financing
+€169,224
Debts after one year
+€150,591
Current portion of long-term debt
+€22,363
Short-term financial debts
-€200
Contributions, distributions and other
-€3,530
Cash 2025
€7,757
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €211,721 | €396,061 | +€184,341 | +87.1% |
| Fixed assets | 21/28 | €177,701 | €379,304 | +€201,603 | +113% |
| Tangible fixed assets | 22/27 | €20,861 | €22,464 | +€1,603 | +7.7% |
| Plant, machinery and equipment | 23 | €20,861 | €22,464 | +€1,603 | +7.7% |
| Financial fixed assets | 28 | €156,840 | €356,840 | +€200,000 | +128% |
| Current assets | 29/58 | €34,019 | €16,757 | -€17,262 | -50.7% |
| Amounts receivable within one year | 40/41 | €8,032 | €9,000 | +€968 | +12.1% |
| Trade receivables | 40 | €8,032 | €9,000 | +€968 | +12.1% |
| Cash at bank and in hand | 54/58 | €25,988 | €7,757 | -€18,231 | -70.2% |
| Total equity and liabilities | 10/49 | €211,721 | €396,061 | +€184,341 | +87.1% |
| Equity | 10/15 | €182,887 | €209,054 | +€26,167 | +14.3% |
| 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 | €162,427 | €188,594 | +€26,167 | +16.1% |
| Amounts payable | 17/49 | €28,834 | €187,008 | +€158,174 | +549% |
| Amounts payable after more than one year | 17 | - | €150,591 | +€150,591 | |
| Financial debts | 170/4 | - | €150,591 | +€150,591 | |
| Amounts payable within one year | 42/48 | €28,834 | €36,416 | +€7,582 | +26.3% |
| Current portion of amounts payable after more than one year | 42 | - | €22,363 | +€22,363 | |
| Financial debts | 43 | €4,411 | €4,211 | -€200 | -4.5% |
| Credit institutions | 430/8 | €4,411 | €4,211 | -€200 | -4.5% |
| Trade debts | 44 | €30 | €211 | +€181 | +600% |
| Suppliers | 440/4 | €30 | €211 | +€181 | +600% |
| Taxes, remuneration and social security | 45 | €4,393 | €9,101 | +€4,708 | +107% |
| Taxes | 450/3 | €4,393 | €9,101 | +€4,708 | +107% |
| Other amounts payable | 47/48 | €20,000 | €530 | -€19,470 | -97.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,080 | €5,907 | +€3,827 | +184% |
| Other operating charges | 640/8 | €3,273 | €1,330 | -€1,942 | -59.3% |
| Gross operating margin | 9900 | €72,423 | €58,645 | -€13,778 | -19.0% |
| Operating profit (loss) | 9901 | €67,070 | €51,408 | -€15,663 | -23.4% |
| Financial income | 75/76B | €58 | - | -€58 | |
| Recurring financial income | 75 | €58 | - | -€58 | |
| Financial charges | 65/66B | €385 | €932 | +€547 | +142% |
| Recurring financial charges | 65 | €385 | €932 | +€547 | +142% |
| Profit (loss) for the period before taxes | 9903 | €66,744 | €50,476 | -€16,268 | -24.4% |
| Income taxes | 67/77 | €20,782 | €20,779 | -€3 | 0.0% |
| Profit (loss) for the period | 9904 | €45,962 | €29,697 | -€16,265 | -35.4% |
| Profit (loss) for the period to be appropriated | 9905 | €45,962 | €29,697 | -€16,265 | -35.4% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.