Concept Mobile Design: 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.
Concept Mobile Design
Largest movements
- Cash +€22,606
up €22,606 (+163.9%), from €13,795 to €36,401
mainly Other debts (+€106,076) and Receivables within one year (+€22,121)
- Receivables within one year -€22,121
down €22,121 (-79.7%), from €27,761 to €5,641
of which Trade receivables: -€21,293
- Tangible fixed assets -€4,538
down €4,538 (-23.6%), from €19,193 to €14,654
of which Leasing and similar rights: -€8,053
- Intangible fixed assets -€1,133
down €1,133 (-51.3%), from €2,210 to €1,076
- Other debts +€106,076
up €106,076 (+71.9%), from €147,576 to €253,652
- Profit (loss) carried forward -€65,328
down €65,328 (-36.9%), from -€176,953 to -€242,281
- Trade debts -€20,627
down €20,627 (-100.0%), from €20,627 to €0
- Advances received -€15,640
down €15,640 (-69.2%), from €22,615 to €6,975
- Debts after one year -€3,262
no longer reported in 2025 (was €3,262)
- Gross operating margin +€25,667
up €25,667 (+34.0%), from -€75,393 to -€49,725
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 | €63,562 | €58,445 | -€5,117 | -8.1% |
| Fixed assets | 21/28 | €21,402 | €15,731 | -€5,672 | -26.5% |
| Intangible fixed assets | 21 | €2,210 | €1,076 | -€1,133 | -51.3% |
| Tangible fixed assets | 22/27 | €19,193 | €14,654 | -€4,538 | -23.6% |
| Plant, machinery and equipment | 23 | €3,761 | €2,211 | -€1,550 | -41.2% |
| Furniture and vehicles | 24 | €2,615 | €7,679 | +€5,065 | +193.7% |
| Leasing and similar rights | 25 | €12,817 | €4,764 | -€8,053 | -62.8% |
| Current assets | 29/58 | €42,160 | €42,714 | +€554 | +1.3% |
| Amounts receivable within one year | 40/41 | €27,761 | €5,641 | -€22,121 | -79.7% |
| Trade receivables | 40 | €26,425 | €5,132 | -€21,293 | -80.6% |
| Other amounts receivable | 41 | €1,336 | €509 | -€828 | -61.9% |
| Cash at bank and in hand | 54/58 | €13,795 | €36,401 | +€22,606 | +163.9% |
| Deferred charges and accrued income | 490/1 | €604 | €673 | +€69 | +11.4% |
| Total equity and liabilities | 10/49 | €63,562 | €58,445 | -€5,117 | -8.1% |
| Equity | 10/15 | -€139,603 | -€204,931 | -€65,328 | -46.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,750 | €18,750 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€176,953 | -€242,281 | -€65,328 | -36.9% |
| Amounts payable | 17/49 | €203,165 | €263,376 | +€60,211 | +29.6% |
| Amounts payable after more than one year | 17 | €3,262 | - | -€3,262 | |
| Financial debts | 170/4 | €3,262 | - | -€3,262 | |
| Amounts payable within one year | 42/48 | €199,903 | €263,376 | +€63,473 | +31.8% |
| Current portion of amounts payable after more than one year | 42 | €5,481 | €2,498 | -€2,983 | -54.4% |
| Financial debts | 43 | €3,122 | - | -€3,122 | |
| Credit institutions | 430/8 | €3,122 | - | -€3,122 | |
| Trade debts | 44 | €20,627 | €0 | -€20,627 | -100.0% |
| Suppliers | 440/4 | €20,627 | €0 | -€20,627 | -100.0% |
| Advances received on contracts in progress | 46 | €22,615 | €6,975 | -€15,640 | -69.2% |
| Taxes, remuneration and social security | 45 | €482 | €250 | -€232 | -48.1% |
| Taxes | 450/3 | €482 | €250 | -€232 | -48.1% |
| Other amounts payable | 47/48 | €147,576 | €253,652 | +€106,076 | +71.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,964 | €11,709 | -€255 | -2.1% |
| Other operating charges | 640/8 | €2,854 | €2,835 | -€20 | -0.7% |
| Gross operating margin | 9900 | -€75,393 | -€49,725 | +€25,667 | +34.0% |
| Operating profit (loss) | 9901 | -€90,210 | -€64,269 | +€25,941 | +28.8% |
| Financial charges | 65/66B | €776 | €809 | +€33 | +4.2% |
| Recurring financial charges | 65 | €776 | €809 | +€33 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | -€90,987 | -€65,078 | +€25,909 | +28.5% |
| Income taxes | 67/77 | €244 | €250 | +€6 | +2.4% |
| Profit (loss) for the period | 9904 | -€91,231 | -€65,328 | +€25,903 | +28.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€91,231 | -€65,328 | +€25,903 | +28.4% |
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 7 October 2026 via checked.be.