MOBACH: what changed
Two financial 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.
MOBACH
Largest movements
- Receivables within one year -€32,436
down €32,436 (-20.8%), from €155,644 to €123,207
of which Trade receivables: -€119,151
- Tangible fixed assets -€4,828
down €4,828 (-50.2%), from €9,623 to €4,795
of which Furniture and vehicles: -€4,167
- Other debts -€11,533
down €11,533 (-100.0%), from €11,533 to €0
- Trade debts -€10,649
down €10,649 (-65.7%), from €16,220 to €5,572
- Accrued charges and deferred income -€10,306
down €10,306 (-100.0%), from €10,306 to €0
- Tax, wage and social debts -€6,197
down €6,197 (-52.3%), from €11,846 to €5,649
- Gross operating margin -€10,711
down €10,711 (-56.1%), from €19,090 to €8,379
- Taxes -€8,230
down €8,230 (-90.7%), from €9,078 to €848
- Depreciation +€3,011
up €3,011 (+58.9%), from €5,109 to €8,120
- Other operating charges +€1,293
up €1,293 (+126.6%), from €1,022 to €2,315
- Financial income +€611
up €611 (+14.8%), from €4,132 to €4,743
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 | €305,868 | €266,012 | -€39,856 | -13.0% |
| Fixed assets | 21/28 | €9,623 | €4,795 | -€4,828 | -50.2% |
| Tangible fixed assets | 22/27 | €9,623 | €4,795 | -€4,828 | -50.2% |
| Furniture and vehicles | 24 | €4,909 | €742 | -€4,167 | -84.9% |
| Other tangible fixed assets | 26 | €4,714 | €4,053 | -€661 | -14.0% |
| Current assets | 29/58 | €296,245 | €261,217 | -€35,028 | -11.8% |
| Amounts receivable after more than one year | 29 | €138,853 | €137,803 | -€1,050 | -0.8% |
| Other amounts receivable | 291 | €138,853 | €137,803 | -€1,050 | -0.8% |
| Amounts receivable within one year | 40/41 | €155,644 | €123,207 | -€32,436 | -20.8% |
| Trade receivables | 40 | €137,976 | €18,825 | -€119,151 | -86.4% |
| Other amounts receivable | 41 | €17,668 | €104,382 | +€86,715 | +490.8% |
| Cash at bank and in hand | 54/58 | €1,749 | €207 | -€1,542 | -88.2% |
| Total equity and liabilities | 10/49 | €305,868 | €266,012 | -€39,856 | -13.0% |
| Equity | 10/15 | €250,397 | €250,662 | +€265 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €111,235 | €111,235 | = | 0.0% |
| Non-distributable reserves | 130/1 | €235 | €235 | = | 0.0% |
| Reserves not available under the articles | 1311 | €235 | €235 | = | 0.0% |
| Distributable reserves | 133 | €111,000 | €111,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €120,562 | €120,827 | +€265 | +0.2% |
| Amounts payable | 17/49 | €55,471 | €15,350 | -€40,121 | -72.3% |
| Amounts payable after more than one year | 17 | €4,130 | €2,633 | -€1,497 | -36.2% |
| Financial debts | 170/4 | €4,130 | €2,633 | -€1,497 | -36.2% |
| Amounts payable within one year | 42/48 | €41,036 | €12,717 | -€28,319 | -69.0% |
| Current portion of amounts payable after more than one year | 42 | €1,437 | €1,497 | +€59 | +4.1% |
| Trade debts | 44 | €16,220 | €5,572 | -€10,649 | -65.7% |
| Suppliers | 440/4 | €16,220 | €5,572 | -€10,649 | -65.7% |
| Taxes, remuneration and social security | 45 | €11,846 | €5,649 | -€6,197 | -52.3% |
| Taxes | 450/3 | €11,846 | €5,649 | -€6,197 | -52.3% |
| Other amounts payable | 47/48 | €11,533 | €0 | -€11,533 | -100.0% |
| Accrued charges and deferred income | 492/3 | €10,306 | €0 | -€10,306 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,109 | €8,120 | +€3,011 | +58.9% |
| Other operating charges | 640/8 | €1,022 | €2,315 | +€1,293 | +126.6% |
| Gross operating margin | 9900 | €19,090 | €8,379 | -€10,711 | -56.1% |
| Operating profit (loss) | 9901 | €12,959 | -€2,055 | -€15,014 | |
| Financial income | 75/76B | €4,132 | €4,743 | +€611 | +14.8% |
| Recurring financial income | 75 | €4,132 | €4,743 | +€611 | +14.8% |
| Financial charges | 65/66B | €2,132 | €1,574 | -€558 | -26.2% |
| Recurring financial charges | 65 | €2,132 | €1,574 | -€558 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | €14,959 | €1,113 | -€13,846 | -92.6% |
| Income taxes | 67/77 | €9,078 | €848 | -€8,230 | -90.7% |
| Profit (loss) for the period | 9904 | €5,881 | €265 | -€5,616 | -95.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,881 | €265 | -€5,616 | -95.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.