Mokkabar: 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.
Mokkabar
Largest movements
- Cash +€24,877
up €24,877 (+22.6%), from €109,939 to €134,816
mainly Net result for the year (+€28,113) and Depreciation (+€18,000)
- Receivables within one year -€6,343
down €6,343 (-47.8%), from €13,265 to €6,922
of which Other amounts receivable: -€4,693
- Tangible fixed assets +€3,505
up €3,505 (+3.4%), from €102,950 to €106,455
of which Furniture and vehicles: +€14,257
- Deferred charges and accrued income +€2,907
up €2,907 (+882%), from €330 to €3,237
- Stocks and contracts +€2,783
up €2,783 (+113%), from €2,461 to €5,244
- Reserves +€28,113
up €28,113 (+29.1%), from €96,698 to €124,812
- Other debts -€11,883
down €11,883 (-14.5%), from €82,142 to €70,259
- Trade debts +€10,993
up €10,993 (+177%), from €6,204 to €17,197
- Tax, wage and social debts +€10,614
up €10,614 (+57.5%), from €18,445 to €29,058
of which Taxes: +€8,870
- Debts after one year -€7,702
down €7,702 (-59.5%), from €12,947 to €5,245
- Gross operating margin -€46,779
down €46,779 (-20.0%), from €234,241 to €187,462
- Staff costs -€24,831
down €24,831 (-16.2%), from €153,300 to €128,469
- Depreciation -€5,272
down €5,272 (-22.7%), from €23,271 to €18,000
- Taxes -€3,177
down €3,177 (-28.7%), from €11,053 to €7,876
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 | €228,944 | €259,274 | +€30,329 | +13.2% |
| Fixed assets | 21/28 | €102,950 | €109,055 | +€6,105 | +5.9% |
| Tangible fixed assets | 22/27 | €102,950 | €106,455 | +€3,505 | +3.4% |
| Plant, machinery and equipment | 23 | €7,907 | €8,167 | +€261 | +3.3% |
| Furniture and vehicles | 24 | €23,019 | €37,276 | +€14,257 | +61.9% |
| Other tangible fixed assets | 26 | €72,024 | €61,012 | -€11,013 | -15.3% |
| Financial fixed assets | 28 | - | €2,600 | +€2,600 | |
| Current assets | 29/58 | €125,994 | €150,219 | +€24,225 | +19.2% |
| Stocks and contracts in progress | 3 | €2,461 | €5,244 | +€2,783 | +113% |
| Stocks | 30/36 | €2,461 | €5,244 | +€2,783 | +113% |
| Amounts receivable within one year | 40/41 | €13,265 | €6,922 | -€6,343 | -47.8% |
| Trade receivables | 40 | €4,861 | €3,210 | -€1,651 | -34.0% |
| Other amounts receivable | 41 | €8,404 | €3,712 | -€4,693 | -55.8% |
| Cash at bank and in hand | 54/58 | €109,939 | €134,816 | +€24,877 | +22.6% |
| Deferred charges and accrued income | 490/1 | €330 | €3,237 | +€2,907 | +882% |
| Total equity and liabilities | 10/49 | €228,944 | €259,274 | +€30,329 | +13.2% |
| Equity | 10/15 | €101,698 | €129,812 | +€28,113 | +27.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €96,698 | €124,812 | +€28,113 | +29.1% |
| Distributable reserves | 133 | €96,698 | €124,812 | +€28,113 | +29.1% |
| Amounts payable | 17/49 | €127,246 | €129,462 | +€2,216 | +1.7% |
| Amounts payable after more than one year | 17 | €12,947 | €5,245 | -€7,702 | -59.5% |
| Financial debts | 170/4 | €12,947 | €5,245 | -€7,702 | -59.5% |
| Amounts payable within one year | 42/48 | €114,299 | €124,217 | +€9,918 | +8.7% |
| Current portion of amounts payable after more than one year | 42 | €7,508 | €7,702 | +€194 | +2.6% |
| Trade debts | 44 | €6,204 | €17,197 | +€10,993 | +177% |
| Suppliers | 440/4 | €6,204 | €17,197 | +€10,993 | +177% |
| Taxes, remuneration and social security | 45 | €18,445 | €29,058 | +€10,614 | +57.5% |
| Taxes | 450/3 | €1,337 | €10,207 | +€8,870 | +664% |
| Remuneration and social security | 454/9 | €17,108 | €18,852 | +€1,744 | +10.2% |
| Other amounts payable | 47/48 | €82,142 | €70,259 | -€11,883 | -14.5% |
| Remuneration, social security and pensions | 62 | €153,300 | €128,469 | -€24,831 | -16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,271 | €18,000 | -€5,272 | -22.7% |
| Other operating charges | 640/8 | €299 | €1,626 | +€1,327 | +443% |
| Gross operating margin | 9900 | €234,241 | €187,462 | -€46,779 | -20.0% |
| Operating profit (loss) | 9901 | €57,370 | €39,368 | -€18,003 | -31.4% |
| Financial income | 75/76B | €80 | €854 | +€774 | +972% |
| Recurring financial income | 75 | €80 | €854 | +€774 | +972% |
| Financial charges | 65/66B | €4,217 | €4,232 | +€15 | +0.4% |
| Recurring financial charges | 65 | €4,217 | €1,127 | -€3,090 | -73.3% |
| Non-recurring financial charges | 66B | - | €3,105 | +€3,105 | |
| Profit (loss) for the period before taxes | 9903 | €53,233 | €35,989 | -€17,244 | -32.4% |
| Income taxes | 67/77 | €11,053 | €7,876 | -€3,177 | -28.7% |
| Profit (loss) for the period | 9904 | €42,180 | €28,113 | -€14,067 | -33.3% |
| Profit (loss) for the period to be appropriated | 9905 | €42,180 | €28,113 | -€14,067 | -33.3% |
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 27 October 2026 via checked.be.