MOKKA: 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.
MOKKA
Largest movements
- Receivables within one year -€12,076
down €12,076 (-23.8%), from €50,754 to €38,678
of which Trade receivables: -€12,500
- Debts after one year -€98,810
down €98,810 (-36.0%), from €274,125 to €175,315
- Profit (loss) carried forward +€51,107
up €51,107 (+16.3%), from -€313,317 to -€262,210
- Trade debts +€19,384
up €19,384 (+2284.1%), from €849 to €20,232
- Tax, wage and social debts +€8,892
up €8,892 (+87.8%), from €10,131 to €19,023
- Other debts +€7,154
up €7,154 (+36.0%), from €19,870 to €27,025
- Gross operating margin +€31,712
up €31,712 (+117.7%), from €26,948 to €58,660
- Other operating charges -€970
down €970 (-59.9%), from €1,619 to €649
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.
Cash bridge derived
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 | €53,544 | €41,451 | -€12,093 | -22.6% |
| Fixed assets | 21/28 | €425 | €198 | -€227 | -53.4% |
| Tangible fixed assets | 22/27 | €425 | €198 | -€227 | -53.4% |
| Other tangible fixed assets | 26 | €425 | €198 | -€227 | -53.4% |
| Current assets | 29/58 | €53,119 | €41,253 | -€11,866 | -22.3% |
| Amounts receivable within one year | 40/41 | €50,754 | €38,678 | -€12,076 | -23.8% |
| Trade receivables | 40 | €22,500 | €10,000 | -€12,500 | -55.6% |
| Other amounts receivable | 41 | €28,254 | €28,678 | +€424 | +1.5% |
| Cash at bank and in hand | 54/58 | €2,365 | €2,365 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | - | €210 | +€210 | |
| Total equity and liabilities | 10/49 | €53,544 | €41,451 | -€12,093 | -22.6% |
| Equity | 10/15 | -€293,317 | -€242,210 | +€51,107 | +17.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€313,317 | -€262,210 | +€51,107 | +16.3% |
| Amounts payable | 17/49 | €346,861 | €283,660 | -€63,200 | -18.2% |
| Amounts payable after more than one year | 17 | €274,125 | €175,315 | -€98,810 | -36.0% |
| Financial debts | 170/4 | €274,125 | €175,315 | -€98,810 | -36.0% |
| Amounts payable within one year | 42/48 | €71,179 | €106,770 | +€35,591 | +50.0% |
| Financial debts | 43 | €40,329 | €40,490 | +€161 | +0.4% |
| Credit institutions | 430/8 | €40,329 | €40,490 | +€161 | +0.4% |
| Trade debts | 44 | €849 | €20,232 | +€19,384 | +2284.1% |
| Suppliers | 440/4 | €849 | €20,232 | +€19,384 | +2284.1% |
| Taxes, remuneration and social security | 45 | €10,131 | €19,023 | +€8,892 | +87.8% |
| Taxes | 450/3 | €10,131 | €19,023 | +€8,892 | +87.8% |
| Other amounts payable | 47/48 | €19,870 | €27,025 | +€7,154 | +36.0% |
| Accrued charges and deferred income | 492/3 | €1,557 | €1,576 | +€19 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €227 | €227 | = | 0.0% |
| Other operating charges | 640/8 | €1,619 | €649 | -€970 | -59.9% |
| Non-recurring operating charges | 66A | €251 | - | -€251 | |
| Gross operating margin | 9900 | €26,948 | €58,660 | +€31,712 | +117.7% |
| Operating profit (loss) | 9901 | €24,850 | €57,783 | +€32,933 | +132.5% |
| Financial income | 75/76B | €418 | €424 | +€6 | +1.5% |
| Recurring financial income | 75 | €418 | €424 | +€6 | +1.5% |
| Financial charges | 65/66B | €7,585 | €7,100 | -€485 | -6.4% |
| Recurring financial charges | 65 | €7,585 | €7,100 | -€485 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €17,682 | €51,107 | +€33,425 | +189.0% |
| Profit (loss) for the period | 9904 | €17,682 | €51,107 | +€33,425 | +189.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,682 | €51,107 | +€33,425 | +189.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.