MOBA: 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.
What changed
MOBA
NACE 82.990, Other business support services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€199,087
2024 · -€130,638+€329,725
Equity
€1.9m
2024 · €1.7m+€199,087
Cash
€12,582
2024 · €18,892-€6,310
Balance sheet total
€2.1m
2024 · €1.9m+€145,586
Largest movements
Assets
- Receivables within one year +€213,350
up €213,350 (+20.6%), from €1.0m to €1.2m
of which Other amounts receivable: +€213,350
- Current investments -€50,000
down €50,000 (-6.2%), from €800,064 to €750,064
Equity and liabilities
- Reserves +€199,000
up €199,000 (+12.6%), from €1.6m to €1.8m
of which Distributable reserves: +€199,000
- Other debts -€120,000
down €120,000 (-100.0%), from €120,000 to €0
- Current portion of long-term debt +€47,995
up €47,995 (+177.7%), from €27,005 to €75,000
Income statement
- Gross operating margin +€672,140
up €672,140, from -€395,153 to €276,987
- Provisions +€250,842
up €250,842, from -€250,842 to €0
- Taxes -€92,124
down €92,124 (-50.3%), from €183,129 to €91,005
- Financial income -€10,334
down €10,334 (-22.9%), from €45,211 to €34,877
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.
Result 2024
-€130,638
Gross operating margin
+€672,140
Depreciation
-€3,865
Provisions
-€250,842
Other operating charges
+€566
Financial income
-€10,334
Financial charges
+€2,033
Taxes
+€92,124
Deferred taxes and other
-€172,096
Result 2025
€199,087
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.
From operations
-€107,002
Investment
+€52,697
Financing
+€47,995
Cash 2024
€18,892
From operations (derived)
-€107,002
Net result for the year
+€199,087
Depreciation
+€6,238
Receivables within one year
-€213,350
Deferred charges and accrued income
+€2,519
Trade debts
-€1,556
Tax, wage and social debts
+€20,059
Other debts
-€120,000
Investment (derived)
+€52,697
Investment in fixed assets (net)
+€2,697
Current investments
+€50,000
Financing
+€47,995
Current portion of long-term debt
+€47,995
Cash 2025
€12,582
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,935,364 | €2,080,950 | +€145,586 | +7.5% |
| Fixed assets | 21/28 | €78,276 | €69,341 | -€8,935 | -11.4% |
| Tangible fixed assets | 22/27 | €13,829 | €18,312 | +€4,483 | +32.4% |
| Plant, machinery and equipment | 23 | €1,596 | €1,283 | -€313 | -19.6% |
| Furniture and vehicles | 24 | €3,460 | €8,256 | +€4,796 | +138.6% |
| Other tangible fixed assets | 26 | €8,774 | €8,774 | = | 0.0% |
| Financial fixed assets | 28 | €64,447 | €51,029 | -€13,418 | -20.8% |
| Current assets | 29/58 | €1,857,088 | €2,011,609 | +€154,521 | +8.3% |
| Amounts receivable within one year | 40/41 | €1,033,196 | €1,246,546 | +€213,350 | +20.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,033,196 | €1,246,546 | +€213,350 | +20.6% |
| Current investments | 50/53 | €800,064 | €750,064 | -€50,000 | -6.2% |
| Cash at bank and in hand | 54/58 | €18,892 | €12,582 | -€6,310 | -33.4% |
| Deferred charges and accrued income | 490/1 | €4,936 | €2,417 | -€2,519 | -51.0% |
| Total equity and liabilities | 10/49 | €1,935,364 | €2,080,950 | +€145,586 | +7.5% |
| Equity | 10/15 | €1,689,479 | €1,888,566 | +€199,087 | +11.8% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €1,581,647 | €1,780,647 | +€199,000 | +12.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €1,581,647 | €1,780,647 | +€199,000 | +12.6% |
| Profit (loss) carried forward | 14 | €45,858 | €45,945 | +€87 | +0.2% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Pensions and similar obligations | 160 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €245,886 | €192,384 | -€53,501 | -21.8% |
| Amounts payable within one year | 42/48 | €245,886 | €192,384 | -€53,501 | -21.8% |
| Current portion of amounts payable after more than one year | 42 | €27,005 | €75,000 | +€47,995 | +177.7% |
| Trade debts | 44 | €1,556 | €0 | -€1,556 | -100.0% |
| Suppliers | 440/4 | €1,556 | €0 | -€1,556 | -100.0% |
| Taxes, remuneration and social security | 45 | €97,325 | €117,384 | +€20,059 | +20.6% |
| Taxes | 450/3 | €97,325 | €117,384 | +€20,059 | +20.6% |
| Other amounts payable | 47/48 | €120,000 | €0 | -€120,000 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,373 | €6,238 | +€3,865 | +162.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€250,842 | €0 | +€250,842 | |
| Other operating charges | 640/8 | €2,476 | €1,910 | -€566 | -22.9% |
| Gross operating margin | 9900 | -€395,153 | €276,987 | +€672,140 | |
| Operating profit (loss) | 9901 | -€149,160 | €268,840 | +€417,999 | |
| Financial income | 75/76B | €45,211 | €34,877 | -€10,334 | -22.9% |
| Recurring financial income | 75 | €45,211 | €34,877 | -€10,334 | -22.9% |
| Financial charges | 65/66B | €15,657 | €13,624 | -€2,033 | -13.0% |
| Recurring financial charges | 65 | €15,638 | €13,624 | -€2,013 | -12.9% |
| Non-recurring financial charges | 66B | €19 | €0 | -€19 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€119,605 | €290,092 | +€409,698 | |
| Transfer from deferred taxes | 780 | €172,096 | €0 | -€172,096 | -100.0% |
| Income taxes | 67/77 | €183,129 | €91,005 | -€92,124 | -50.3% |
| Profit (loss) for the period | 9904 | -€130,638 | €199,087 | +€329,725 | |
| Transfer from tax-exempt reserves | 789 | €516,288 | €0 | -€516,288 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €385,650 | €199,087 | -€186,563 | -48.4% |
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 3 October 2026 via checked.be.