CAFE MOBIEL: 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.
CAFE MOBIEL
Largest movements
- Receivables within one year +€76,098
up €76,098 (+20.9%), from €364,077 to €440,175
of which Trade receivables: +€100,610
- Tangible fixed assets -€19,064
down €19,064 (-22.5%), from €84,909 to €65,845
of which Land and buildings: -€24,000
- Financial fixed assets +€10,000
new in 2025: €10,000
- Trade debts +€134,564
up €134,564 (+371.7%), from €36,202 to €170,766
- Profit (loss) carried forward -€74,219
down €74,219 (-121.2%), from -€61,231 to -€135,450
- Debts after one year -€28,161
down €28,161 (-11.3%), from €250,000 to €221,839
- Current portion of long-term debt +€18,163
up €18,163 (+2330.2%), from €779 to €18,943
- Other debts +€16,672
up €16,672 (+51.1%), from €32,604 to €49,276
- Financial charges +€16,265
up €16,265 (+952.7%), from €1,707 to €17,972
- Gross operating margin -€9,438
down €9,438 (-108.9%), from -€8,668 to -€18,106
- Other operating charges +€4,277
up €4,277 (+90.5%), from €4,728 to €9,004
- Depreciation -€1,252
down €1,252 (-4.1%), from €30,316 to €29,064
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 | €456,780 | €522,022 | +€65,242 | +14.3% |
| Fixed assets | 21/28 | €84,909 | €75,845 | -€9,064 | -10.7% |
| Tangible fixed assets | 22/27 | €84,909 | €65,845 | -€19,064 | -22.5% |
| Land and buildings | 22 | €77,129 | €53,129 | -€24,000 | -31.1% |
| Plant, machinery and equipment | 23 | €2,510 | €9,018 | +€6,508 | +259.3% |
| Furniture and vehicles | 24 | €5,270 | €3,698 | -€1,572 | -29.8% |
| Financial fixed assets | 28 | - | €10,000 | +€10,000 | |
| Current assets | 29/58 | €371,871 | €446,177 | +€74,306 | +20.0% |
| Amounts receivable within one year | 40/41 | €364,077 | €440,175 | +€76,098 | +20.9% |
| Trade receivables | 40 | €74,739 | €175,349 | +€100,610 | +134.6% |
| Other amounts receivable | 41 | €289,338 | €264,826 | -€24,512 | -8.5% |
| Cash at bank and in hand | 54/58 | €7,794 | €6,003 | -€1,791 | -23.0% |
| Total equity and liabilities | 10/49 | €456,780 | €522,022 | +€65,242 | +14.3% |
| Equity | 10/15 | €110,961 | €36,742 | -€74,219 | -66.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €153,592 | €153,592 | = | 0.0% |
| Distributable reserves | 133 | €153,592 | €153,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,231 | -€135,450 | -€74,219 | -121.2% |
| Amounts payable | 17/49 | €345,819 | €485,280 | +€139,461 | +40.3% |
| Amounts payable after more than one year | 17 | €250,000 | €221,839 | -€28,161 | -11.3% |
| Financial debts | 170/4 | €250,000 | €221,839 | -€28,161 | -11.3% |
| Amounts payable within one year | 42/48 | €93,069 | €260,691 | +€167,622 | +180.1% |
| Current portion of amounts payable after more than one year | 42 | €779 | €18,943 | +€18,163 | +2330.2% |
| Financial debts | 43 | €17,078 | €15,400 | -€1,678 | -9.8% |
| Credit institutions | 430/8 | €15,173 | €15,400 | +€227 | +1.5% |
| Other loans | 439 | €1,905 | €0 | -€1,905 | -100.0% |
| Trade debts | 44 | €36,202 | €170,766 | +€134,564 | +371.7% |
| Suppliers | 440/4 | €36,202 | €170,766 | +€134,564 | +371.7% |
| Taxes, remuneration and social security | 45 | €6,406 | €6,306 | -€100 | -1.6% |
| Taxes | 450/3 | €6,406 | €6,306 | -€100 | -1.6% |
| Other amounts payable | 47/48 | €32,604 | €49,276 | +€16,672 | +51.1% |
| Accrued charges and deferred income | 492/3 | €2,750 | €2,750 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,316 | €29,064 | -€1,252 | -4.1% |
| Other operating charges | 640/8 | €4,728 | €9,004 | +€4,277 | +90.5% |
| Gross operating margin | 9900 | -€8,668 | -€18,106 | -€9,438 | -108.9% |
| Operating profit (loss) | 9901 | -€43,711 | -€56,174 | -€12,463 | -28.5% |
| Financial income | 75/76B | €34 | €104 | +€69 | +203.5% |
| Recurring financial income | 75 | €34 | €104 | +€69 | +203.5% |
| Financial charges | 65/66B | €1,707 | €17,972 | +€16,265 | +952.7% |
| Recurring financial charges | 65 | €1,707 | €17,972 | +€16,265 | +952.7% |
| Profit (loss) for the period before taxes | 9903 | -€45,384 | -€74,043 | -€28,659 | -63.1% |
| Income taxes | 67/77 | €172 | €176 | +€4 | +2.6% |
| Profit (loss) for the period | 9904 | -€45,556 | -€74,219 | -€28,663 | -62.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€45,556 | -€74,219 | -€28,663 | -62.9% |
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 3 October 2026 via checked.be.