Mooca Klinkerwerken: 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.
Mooca Klinkerwerken
Largest movements
- Cash +€37,345
up €37,345 (+22.8%), from €163,833 to €201,178
mainly Net result for the year (+€18,860) and Tax, wage and social debts (+€16,371)
- Receivables within one year +€7,596
up €7,596 (+96.0%), from €7,913 to €15,509
of which Other amounts receivable: +€7,631
- Deferred charges and accrued income -€4,774
down €4,774 (-88.5%), from €5,394 to €620
- Reserves +€18,860
up €18,860 (+32.0%), from €58,934 to €77,794
- Tax, wage and social debts +€16,371
up €16,371 (+120%), from €13,620 to €29,991
of which Remuneration and social security: +€13,620
- Trade debts +€5,391
up €5,391, from €0 to €5,391
- Gross operating margin -€17,042
down €17,042 (-29.3%), from €58,233 to €41,191
- Taxes -€6,737
down €6,737 (-49.6%), from €13,575 to €6,838
- Other operating charges +€1,884
up €1,884 (+91.9%), from €2,050 to €3,934
- Depreciation -€1,814
down €1,814 (-13.6%), from €13,340 to €11,526
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 | €189,425 | €228,317 | +€38,892 | +20.5% |
| Fixed assets | 21/28 | €12,285 | €11,010 | -€1,276 | -10.4% |
| Tangible fixed assets | 22/27 | €12,285 | €11,010 | -€1,276 | -10.4% |
| Plant, machinery and equipment | 23 | €3,158 | €11,010 | +€7,852 | +249% |
| Furniture and vehicles | 24 | €9,128 | €0 | -€9,128 | -100% |
| Current assets | 29/58 | €177,140 | €217,307 | +€40,168 | +22.7% |
| Amounts receivable within one year | 40/41 | €7,913 | €15,509 | +€7,596 | +96.0% |
| Trade receivables | 40 | €34 | €0 | -€34 | -100% |
| Other amounts receivable | 41 | €7,879 | €15,509 | +€7,631 | +96.9% |
| Cash at bank and in hand | 54/58 | €163,833 | €201,178 | +€37,345 | +22.8% |
| Deferred charges and accrued income | 490/1 | €5,394 | €620 | -€4,774 | -88.5% |
| Total equity and liabilities | 10/49 | €189,425 | €228,317 | +€38,892 | +20.5% |
| Equity | 10/15 | €83,934 | €102,794 | +€18,860 | +22.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €58,934 | €77,794 | +€18,860 | +32.0% |
| Distributable reserves | 133 | €58,934 | €77,794 | +€18,860 | +32.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | 0.0% |
| Amounts payable | 17/49 | €105,491 | €125,523 | +€20,032 | +19.0% |
| Amounts payable within one year | 42/48 | €105,459 | €125,523 | +€20,064 | +19.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €0 | €5,391 | +€5,391 | |
| Suppliers | 440/4 | €0 | €5,391 | +€5,391 | |
| Taxes, remuneration and social security | 45 | €13,620 | €29,991 | +€16,371 | +120% |
| Taxes | 450/3 | €0 | €2,751 | +€2,751 | |
| Remuneration and social security | 454/9 | €13,620 | €27,240 | +€13,620 | +100% |
| Other amounts payable | 47/48 | €91,839 | €90,141 | -€1,698 | -1.8% |
| Accrued charges and deferred income | 492/3 | €32 | €0 | -€32 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,340 | €11,526 | -€1,814 | -13.6% |
| Other operating charges | 640/8 | €2,050 | €3,934 | +€1,884 | +91.9% |
| Gross operating margin | 9900 | €58,233 | €41,191 | -€17,042 | -29.3% |
| Operating profit (loss) | 9901 | €42,844 | €25,732 | -€17,112 | -39.9% |
| Financial income | 75/76B | €3 | €12 | +€8 | +236% |
| Recurring financial income | 75 | €3 | €12 | +€8 | +236% |
| Financial charges | 65/66B | €263 | €45 | -€218 | -82.9% |
| Recurring financial charges | 65 | €263 | €45 | -€218 | -82.9% |
| Profit (loss) for the period before taxes | 9903 | €42,585 | €25,698 | -€16,887 | -39.7% |
| Income taxes | 67/77 | €13,575 | €6,838 | -€6,737 | -49.6% |
| Profit (loss) for the period | 9904 | €29,010 | €18,860 | -€10,150 | -35.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,010 | €18,860 | -€10,150 | -35.0% |
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 20 October 2026 via checked.be.