MOCANU SERVICES: 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.
MOCANU SERVICES
Largest movements
- Receivables within one year -€9,432
down €9,432 (-4.5%), from €207,853 to €198,421
of which Other amounts receivable: -€15,314
- Profit (loss) carried forward -€25,052
down €25,052 (-14.9%), from €168,084 to €143,033
- Other debts +€20,000
new in 2025: €20,000
- Tax, wage and social debts -€2,392
down €2,392 (-5.7%), from €42,042 to €39,650
- Gross operating margin -€15,454
down €15,454 (-19.0%), from €81,251 to €65,797
- Taxes -€4,437
down €4,437 (-22.2%), from €20,029 to €15,592
- Financial charges +€1,379
up €1,379 (+52.1%), from €2,646 to €4,025
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.
Cash bridge derived
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 | €232,732 | €225,023 | -€7,709 | -3.3% |
| Fixed assets | 21/28 | €2,793 | €2,113 | -€680 | -24.3% |
| Tangible fixed assets | 22/27 | €2,793 | €2,113 | -€680 | -24.3% |
| Plant, machinery and equipment | 23 | €285 | €621 | +€336 | +117.6% |
| Furniture and vehicles | 24 | €2,507 | €1,492 | -€1,015 | -40.5% |
| Current assets | 29/58 | €229,939 | €222,910 | -€7,029 | -3.1% |
| Amounts receivable within one year | 40/41 | €207,853 | €198,421 | -€9,432 | -4.5% |
| Trade receivables | 40 | €9,900 | €15,781 | +€5,881 | +59.4% |
| Other amounts receivable | 41 | €197,953 | €182,639 | -€15,314 | -7.7% |
| Cash at bank and in hand | 54/58 | €17,015 | €19,048 | +€2,032 | +11.9% |
| Deferred charges and accrued income | 490/1 | €5,071 | €5,442 | +€371 | +7.3% |
| Total equity and liabilities | 10/49 | €232,732 | €225,023 | -€7,709 | -3.3% |
| Equity | 10/15 | €186,684 | €161,633 | -€25,052 | -13.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €168,084 | €143,033 | -€25,052 | -14.9% |
| Amounts payable | 17/49 | €46,048 | €63,391 | +€17,343 | +37.7% |
| Amounts payable within one year | 42/48 | €46,048 | €63,391 | +€17,343 | +37.7% |
| Trade debts | 44 | €4,006 | €3,741 | -€266 | -6.6% |
| Suppliers | 440/4 | €4,006 | €3,741 | -€266 | -6.6% |
| Taxes, remuneration and social security | 45 | €42,042 | €39,650 | -€2,392 | -5.7% |
| Taxes | 450/3 | €42,042 | €39,650 | -€2,392 | -5.7% |
| Other amounts payable | 47/48 | - | €20,000 | +€20,000 | |
| Non-recurring operating income | 76A | €5 | €2,430 | +€2,425 | +48506.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,815 | €1,350 | -€465 | -25.6% |
| Other operating charges | 640/8 | €252 | €195 | -€57 | -22.7% |
| Gross operating margin | 9900 | €81,251 | €65,797 | -€15,454 | -19.0% |
| Operating profit (loss) | 9901 | €79,184 | €64,253 | -€14,931 | -18.9% |
| Financial income | 75/76B | €10,203 | €10,312 | +€109 | +1.1% |
| Recurring financial income | 75 | €10,203 | €10,312 | +€109 | +1.1% |
| Financial charges | 65/66B | €2,646 | €4,025 | +€1,379 | +52.1% |
| Recurring financial charges | 65 | €2,646 | €4,025 | +€1,379 | +52.1% |
| Profit (loss) for the period before taxes | 9903 | €86,741 | €70,540 | -€16,201 | -18.7% |
| Income taxes | 67/77 | €20,029 | €15,592 | -€4,437 | -22.2% |
| Profit (loss) for the period | 9904 | €66,712 | €54,948 | -€11,764 | -17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €66,712 | €54,948 | -€11,764 | -17.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.