MOKMA: 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.
What changed
MOKMA
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€660,538
2024 · €1.6m-€2.2m
Equity
€2.6m
2024 · €3.3m-€660,538
Cash
€31,024
2024 · €37,491-€6,468
Balance sheet total
€7.5m
2024 · €6.5m+€1.1m
Largest movements
Assets
- Financial fixed assets +€1.2m
up €1.2m (+142%), from €817,309 to €2.0m
- Receivables after one year -€672,613
no longer reported in 2025 (was €672,613)
- Receivables within one year +€549,176
up €549,176 (+12.1%), from €4.5m to €5.1m
of which Trade receivables: +€2.0m
Equity and liabilities
- Other debts +€1.6m
up €1.6m (+73.6%), from €2.1m to €3.7m
- Profit (loss) carried forward -€660,538
down €660,538 (-23.9%), from €2.8m to €2.1m
- Trade debts +€269,616
up €269,616 (+356%), from €75,639 to €345,256
- Current portion of long-term debt -€87,708
down €87,708 (-29.1%), from €301,100 to €213,391
Income statement
- Gross operating margin -€1.4m
down €1.4m (-57.7%), from €2.4m to €1.0m
- Financial charges +€1.1m
up €1.1m (+599%), from €175,417 to €1.2m
of which Non-recurring financial charges: +€1.1m
- Provisions +€152,605
no longer reported in 2025 (was -€152,605)
- Write-downs -€128,335
down €128,335 (-91.1%), from €140,835 to €12,500
- Depreciation -€91,116
down €91,116 (-40.6%), from €224,391 to €133,275
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.
Result 2024
€1.6m
Gross operating margin
-€1.4m
Staff costs
+€79,018
Depreciation
+€91,116
Write-downs
+€128,335
Provisions
-€152,605
Other operating charges
+€1,463
Financial income
+€245
Financial charges
-€1.1m
Taxes
+€49,397
Result 2025
-€660,538
raises the resultlowers the result
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.
From operations
+€1.5m
Investment
-€1.4m
Financing
-€150,508
Cash 2024
€37,491
From operations (derived)
+€1.5m
Net result for the year
-€660,538
Depreciation
+€133,275
Receivables after one year
+€672,613
Receivables within one year
-€549,176
Deferred charges and accrued income
+€4,188
Trade debts
+€269,616
Tax, wage and social debts
+€66,203
Other debts
+€1.6m
Accrued charges and deferred income
-€4,831
Investment (derived)
-€1.4m
Investment in fixed assets (net)
-€1.4m
Financing
-€150,508
Debts after one year
-€62,799
Current portion of long-term debt
-€87,708
Cash 2025
€31,024
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,452,121 | €7,537,664 | +€1.1m | +16.8% |
| Fixed assets | 21/28 | €1,118,097 | €2,337,734 | +€1.2m | +109% |
| Intangible fixed assets | 21 | €280,261 | €327,672 | +€47,411 | +16.9% |
| Tangible fixed assets | 22/27 | €20,527 | €30,924 | +€10,397 | +50.6% |
| Furniture and vehicles | 24 | €20,527 | €30,924 | +€10,397 | +50.6% |
| Financial fixed assets | 28 | €817,309 | €1,979,139 | +€1.2m | +142% |
| Current assets | 29/58 | €5,334,024 | €5,199,930 | -€134,094 | -2.5% |
| Amounts receivable after more than one year | 29 | €672,613 | - | -€672,613 | |
| Other amounts receivable | 291 | €672,613 | - | -€672,613 | |
| Amounts receivable within one year | 40/41 | €4,546,309 | €5,095,484 | +€549,176 | +12.1% |
| Trade receivables | 40 | €2,128,745 | €4,118,430 | +€2.0m | +93.5% |
| Other amounts receivable | 41 | €2,417,564 | €977,055 | -€1.4m | -59.6% |
| Cash at bank and in hand | 54/58 | €37,491 | €31,024 | -€6,468 | -17.3% |
| Deferred charges and accrued income | 490/1 | €77,610 | €73,422 | -€4,188 | -5.4% |
| Total equity and liabilities | 10/49 | €6,452,121 | €7,537,664 | +€1.1m | +16.8% |
| Equity | 10/15 | €3,302,292 | €2,641,754 | -€660,538 | -20.0% |
| Contributions | 10/11 | €494,140 | €494,140 | = | 0.0% |
| Capital | 10 | €494,140 | €494,140 | = | 0.0% |
| Issued capital | 100 | €494,140 | €494,140 | = | 0.0% |
| Reserves | 13 | €49,414 | €49,414 | = | 0.0% |
| Non-distributable reserves | 130/1 | €49,414 | €49,414 | = | 0.0% |
| Legal reserve | 130 | €49,414 | €49,414 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,758,738 | €2,098,200 | -€660,538 | -23.9% |
| Amounts payable | 17/49 | €3,149,828 | €4,895,910 | +€1.7m | +55.4% |
| Amounts payable after more than one year | 17 | €260,252 | €197,453 | -€62,799 | -24.1% |
| Financial debts | 170/4 | €260,252 | €197,453 | -€62,799 | -24.1% |
| Amounts payable within one year | 42/48 | €2,883,420 | €4,697,131 | +€1.8m | +62.9% |
| Current portion of amounts payable after more than one year | 42 | €301,100 | €213,391 | -€87,708 | -29.1% |
| Trade debts | 44 | €75,639 | €345,256 | +€269,616 | +356% |
| Suppliers | 440/4 | €75,639 | €345,256 | +€269,616 | +356% |
| Taxes, remuneration and social security | 45 | €380,656 | €446,859 | +€66,203 | +17.4% |
| Taxes | 450/3 | €347,260 | €421,846 | +€74,586 | +21.5% |
| Remuneration and social security | 454/9 | €33,396 | €25,013 | -€8,383 | -25.1% |
| Other amounts payable | 47/48 | €2,126,025 | €3,691,625 | +€1.6m | +73.6% |
| Accrued charges and deferred income | 492/3 | €6,156 | €1,326 | -€4,831 | -78.5% |
| Non-recurring operating income | 76A | €160,768 | - | -€160,768 | |
| Remuneration, social security and pensions | 62 | €201,608 | €122,590 | -€79,018 | -39.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €224,391 | €133,275 | -€91,116 | -40.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €140,835 | €12,500 | -€128,335 | -91.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€152,605 | - | +€152,605 | |
| Other operating charges | 640/8 | €2,677 | €1,215 | -€1,463 | -54.6% |
| Gross operating margin | 9900 | €2,370,790 | €1,003,845 | -€1.4m | -57.7% |
| Operating profit (loss) | 9901 | €1,953,884 | €734,265 | -€1.2m | -62.4% |
| Financial income | 75/76B | €6 | €251 | +€245 | +4,446% |
| Recurring financial income | 75 | €6 | €251 | +€245 | +4,446% |
| Financial charges | 65/66B | €175,417 | €1,226,308 | +€1.1m | +599% |
| Recurring financial charges | 65 | €28,892 | €11,572 | -€17,321 | -59.9% |
| Non-recurring financial charges | 66B | €146,525 | €1,214,736 | +€1.1m | +729% |
| Profit (loss) for the period before taxes | 9903 | €1,778,473 | -€491,791 | -€2.3m | |
| Income taxes | 67/77 | €218,144 | €168,746 | -€49,397 | -22.6% |
| Profit (loss) for the period | 9904 | €1,560,329 | -€660,538 | -€2.2m | |
| Profit (loss) for the period to be appropriated | 9905 | €1,560,329 | -€660,538 | -€2.2m |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 31 January 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.