Mokka: 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.
Mokka
Largest movements
- Tangible fixed assets -€21,641
down €21,641 (-31.4%), from €68,894 to €47,252
of which Plant, machinery and equipment: -€12,841
- Cash +€13,679
up €13,679 (+20.3%), from €67,243 to €80,922
mainly Net result for the year (+€39,623) and Depreciation (+€21,641)
- Receivables within one year +€4,910
up €4,910 (+211%), from €2,325 to €7,235
of which Trade receivables: +€4,910
- Deferred charges and accrued income -€2,685
down €2,685 (-15.2%), from €17,626 to €14,941
- Stocks and contracts -€2,500
down €2,500 (-7.8%), from €32,000 to €29,500
- Trade debts -€52,205
down €52,205 (-67.8%), from €77,006 to €24,801
- Profit (loss) carried forward +€39,623
up €39,623 (+132%), from €30,003 to €69,626
- Tax, wage and social debts +€6,418
up €6,418 (+15.4%), from €41,600 to €48,019
of which Taxes: +€9,338
- Other debts -€2,073
down €2,073 (-30.9%), from €6,716 to €4,643
- Gross operating margin -€36,748
down €36,748 (-13.1%), from €280,208 to €243,460
- Staff costs -€26,773
down €26,773 (-13.7%), from €194,868 to €168,095
- Other operating charges -€16,555
down €16,555 (-98.9%), from €16,740 to €186
- Taxes +€13,071
new in 2025: €13,071
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 | €191,287 | €183,050 | -€8,237 | -4.3% |
| Fixed assets | 21/28 | €72,094 | €50,452 | -€21,641 | -30.0% |
| Tangible fixed assets | 22/27 | €68,894 | €47,252 | -€21,641 | -31.4% |
| Plant, machinery and equipment | 23 | €31,181 | €18,340 | -€12,841 | -41.2% |
| Furniture and vehicles | 24 | €22,812 | €16,235 | -€6,577 | -28.8% |
| Other tangible fixed assets | 26 | €14,900 | €12,677 | -€2,223 | -14.9% |
| Financial fixed assets | 28 | €3,200 | €3,200 | = | 0.0% |
| Current assets | 29/58 | €119,194 | €132,598 | +€13,404 | +11.2% |
| Stocks and contracts in progress | 3 | €32,000 | €29,500 | -€2,500 | -7.8% |
| Stocks | 30/36 | €32,000 | €29,500 | -€2,500 | -7.8% |
| Amounts receivable within one year | 40/41 | €2,325 | €7,235 | +€4,910 | +211% |
| Trade receivables | 40 | - | €4,910 | +€4,910 | |
| Other amounts receivable | 41 | €2,325 | €2,325 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €67,243 | €80,922 | +€13,679 | +20.3% |
| Deferred charges and accrued income | 490/1 | €17,626 | €14,941 | -€2,685 | -15.2% |
| Total equity and liabilities | 10/49 | €191,287 | €183,050 | -€8,237 | -4.3% |
| Equity | 10/15 | €65,965 | €105,587 | +€39,623 | +60.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €17,361 | €17,361 | = | 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% |
| Distributable reserves | 133 | €15,501 | €15,501 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,003 | €69,626 | +€39,623 | +132% |
| Amounts payable | 17/49 | €125,323 | €77,463 | -€47,860 | -38.2% |
| Amounts payable within one year | 42/48 | €125,323 | €77,463 | -€47,860 | -38.2% |
| Trade debts | 44 | €77,006 | €24,801 | -€52,205 | -67.8% |
| Suppliers | 440/4 | €77,006 | €24,801 | -€52,205 | -67.8% |
| Taxes, remuneration and social security | 45 | €41,600 | €48,019 | +€6,418 | +15.4% |
| Taxes | 450/3 | €16,982 | €26,320 | +€9,338 | +55.0% |
| Remuneration and social security | 454/9 | €24,619 | €21,699 | -€2,919 | -11.9% |
| Other amounts payable | 47/48 | €6,716 | €4,643 | -€2,073 | -30.9% |
| Remuneration, social security and pensions | 62 | €194,868 | €168,095 | -€26,773 | -13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,982 | €21,641 | +€659 | +3.1% |
| Other operating charges | 640/8 | €16,740 | €186 | -€16,555 | -98.9% |
| Gross operating margin | 9900 | €280,208 | €243,460 | -€36,748 | -13.1% |
| Operating profit (loss) | 9901 | €47,618 | €53,539 | +€5,921 | +12.4% |
| Financial charges | 65/66B | €650 | €845 | +€196 | +30.1% |
| Recurring financial charges | 65 | €650 | €845 | +€196 | +30.1% |
| Profit (loss) for the period before taxes | 9903 | €46,968 | €52,694 | +€5,725 | +12.2% |
| Income taxes | 67/77 | - | €13,071 | +€13,071 | |
| Profit (loss) for the period | 9904 | €46,968 | €39,623 | -€7,345 | -15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €46,968 | €39,623 | -€7,345 | -15.6% |
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 13 October 2026 via checked.be.