Studio Mocca: 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.
Studio Mocca
Largest movements
- Cash -€22,279
down €22,279 (-30.9%), from €72,134 to €49,855
mainly Other debts (-€38,553) and Investment in fixed assets (net) (-€1,529)
- Receivables within one year -€12,275
down €12,275 (-91.0%), from €13,489 to €1,214
of which Trade receivables: -€12,015
- Other debts -€38,553
down €38,553 (-79.6%), from €48,460 to €9,907
- Trade debts +€2,253
up €2,253 (+101.4%), from €2,223 to €4,476
- Profit (loss) carried forward +€1,450
up €1,450 (+10.1%), from -€14,303 to -€12,853
- Gross operating margin +€10,611
up €10,611, from -€4,750 to €5,862
- Other operating charges +€1,720
up €1,720 (+340.5%), from €505 to €2,226
- Depreciation +€876
up €876 (+86.0%), from €1,018 to €1,894
- Taxes -€73
down €73 (-24.8%), from €294 to €221
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €95,671 | €60,752 | -€34,919 | -36.5% |
| Fixed assets | 21/28 | €10,047 | €9,682 | -€365 | -3.6% |
| Tangible fixed assets | 22/27 | €10,047 | €9,582 | -€465 | -4.6% |
| Plant, machinery and equipment | 23 | €1,915 | €548 | -€1,367 | -71.4% |
| Furniture and vehicles | 24 | €8,132 | €9,035 | +€902 | +11.1% |
| Financial fixed assets | 28 | - | €100 | +€100 | |
| Current assets | 29/58 | €85,624 | €51,069 | -€34,554 | -40.4% |
| Amounts receivable within one year | 40/41 | €13,489 | €1,214 | -€12,275 | -91.0% |
| Trade receivables | 40 | €12,015 | - | -€12,015 | |
| Other amounts receivable | 41 | €1,474 | €1,214 | -€260 | -17.6% |
| Cash at bank and in hand | 54/58 | €72,134 | €49,855 | -€22,279 | -30.9% |
| Total equity and liabilities | 10/49 | €95,671 | €60,752 | -€34,919 | -36.5% |
| Equity | 10/15 | €44,697 | €46,147 | +€1,450 | +3.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €39,000 | €39,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €37,000 | €37,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,303 | -€12,853 | +€1,450 | +10.1% |
| Amounts payable | 17/49 | €50,974 | €14,604 | -€36,370 | -71.3% |
| Amounts payable within one year | 42/48 | €50,974 | €14,604 | -€36,370 | -71.3% |
| Trade debts | 44 | €2,223 | €4,476 | +€2,253 | +101.4% |
| Suppliers | 440/4 | €2,223 | €4,476 | +€2,253 | +101.4% |
| Taxes, remuneration and social security | 45 | €291 | €221 | -€70 | -24.1% |
| Taxes | 450/3 | €291 | €221 | -€70 | -24.1% |
| Other amounts payable | 47/48 | €48,460 | €9,907 | -€38,553 | -79.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,018 | €1,894 | +€876 | +86.0% |
| Other operating charges | 640/8 | €505 | €2,226 | +€1,720 | +340.5% |
| Gross operating margin | 9900 | -€4,750 | €5,862 | +€10,611 | |
| Operating profit (loss) | 9901 | -€6,273 | €1,742 | +€8,015 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +7350.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +7350.0% |
| Financial charges | 65/66B | €43 | €72 | +€29 | +66.1% |
| Recurring financial charges | 65 | €43 | €72 | +€29 | +66.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,317 | €1,671 | +€7,988 | |
| Income taxes | 67/77 | €294 | €221 | -€73 | -24.8% |
| Profit (loss) for the period | 9904 | -€6,611 | €1,450 | +€8,061 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,611 | €1,450 | +€8,061 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.