MOKTA: 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.
MOKTA
Largest movements
- Tangible fixed assets -€4,709
down €4,709 (-95.6%), from €4,926 to €217
- Cash -€708
down €708 (-2.7%), from €26,362 to €25,654
mainly Debts after one year (-€3,799) and Current portion of long-term debt (-€3,375)
- Receivables within one year +€516
up €516 (+16.3%), from €3,163 to €3,679
of which Other amounts receivable: +€1,232
- Debts after one year -€3,799
down €3,799 (-33.0%), from €11,497 to €7,698
- Current portion of long-term debt -€3,375
down €3,375 (-47.0%), from €7,174 to €3,799
- Reserves +€1,536
up €1,536 (+19.8%), from €7,767 to €9,303
- Trade debts +€1,026
up €1,026 (+81.1%), from €1,265 to €2,291
- Other debts -€430
down €430 (-35.7%), from €1,203 to €773
- Gross operating margin -€2,099
down €2,099 (-19.5%), from €10,740 to €8,641
- Financial charges +€701
up €701 (+7,010%), from €10 to €711
- Taxes -€581
down €581 (-39.0%), from €1,491 to €910
- Other operating charges +€388
up €388 (+100%), from €387 to €775
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 | €35,406 | €30,364 | -€5,042 | -14.2% |
| Fixed assets | 21/28 | €4,926 | €217 | -€4,709 | -95.6% |
| Tangible fixed assets | 22/27 | €4,926 | €217 | -€4,709 | -95.6% |
| Furniture and vehicles | 24 | €4,926 | €217 | -€4,709 | -95.6% |
| Current assets | 29/58 | €30,480 | €30,147 | -€333 | -1.1% |
| Amounts receivable within one year | 40/41 | €3,163 | €3,679 | +€516 | +16.3% |
| Trade receivables | 40 | €813 | €97 | -€716 | -88.1% |
| Other amounts receivable | 41 | €2,350 | €3,582 | +€1,232 | +52.4% |
| Cash at bank and in hand | 54/58 | €26,362 | €25,654 | -€708 | -2.7% |
| Deferred charges and accrued income | 490/1 | €955 | €814 | -€141 | -14.8% |
| Total equity and liabilities | 10/49 | €35,406 | €30,364 | -€5,042 | -14.2% |
| Equity | 10/15 | €12,767 | €14,303 | +€1,536 | +12.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €7,767 | €9,303 | +€1,536 | +19.8% |
| Distributable reserves | 133 | €7,767 | €9,303 | +€1,536 | +19.8% |
| Amounts payable | 17/49 | €22,639 | €16,061 | -€6,578 | -29.1% |
| Amounts payable after more than one year | 17 | €11,497 | €7,698 | -€3,799 | -33.0% |
| Financial debts | 170/4 | €11,497 | €7,698 | -€3,799 | -33.0% |
| Amounts payable within one year | 42/48 | €11,142 | €8,363 | -€2,779 | -24.9% |
| Current portion of amounts payable after more than one year | 42 | €7,174 | €3,799 | -€3,375 | -47.0% |
| Trade debts | 44 | €1,265 | €2,291 | +€1,026 | +81.1% |
| Suppliers | 440/4 | €1,265 | €2,291 | +€1,026 | +81.1% |
| Taxes, remuneration and social security | 45 | €1,500 | €1,500 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €1,203 | €773 | -€430 | -35.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,788 | €4,709 | -€79 | -1.6% |
| Other operating charges | 640/8 | €387 | €775 | +€388 | +100% |
| Gross operating margin | 9900 | €10,740 | €8,641 | -€2,099 | -19.5% |
| Operating profit (loss) | 9901 | €5,565 | €3,157 | -€2,408 | -43.3% |
| Financial charges | 65/66B | €10 | €711 | +€701 | +7,010% |
| Recurring financial charges | 65 | €10 | €711 | +€701 | +7,010% |
| Profit (loss) for the period before taxes | 9903 | €5,555 | €2,446 | -€3,109 | -56.0% |
| Income taxes | 67/77 | €1,491 | €910 | -€581 | -39.0% |
| Profit (loss) for the period | 9904 | €4,064 | €1,536 | -€2,528 | -62.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,064 | €1,536 | -€2,528 | -62.2% |
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 17 October 2026 via checked.be.