Mobarra: 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.
Mobarra
Largest movements
- Cash -€17,995
down €17,995 (-24.6%), from €73,010 to €55,015
mainly Net result for the year (-€25,625) and Tax, wage and social debts (-€22,656)
- Tangible fixed assets -€5,279
down €5,279 (-11.1%), from €47,670 to €42,391
of which Furniture and vehicles: -€7,588
- Receivables within one year +€1,971
up €1,971 (+16.3%), from €12,100 to €14,071
of which Trade receivables: +€1,100
- Trade debts +€44,441
new in 2025: €44,441
- Reserves -€25,625
down €25,625 (-48.9%), from €52,426 to €26,801
- Tax, wage and social debts -€22,656
down €22,656 (-99.4%), from €22,803 to €147
- Debts after one year -€12,474
down €12,474 (-38.0%), from €32,787 to €20,314
- Other debts -€8,334
down €8,334 (-87.2%), from €9,558 to €1,225
- Gross operating margin -€82,788
down €82,788, from €70,330 to -€12,458
- Taxes -€13,124
down €13,124 (-98.9%), from €13,271 to €147
- Depreciation +€7,127
up €7,127 (+172%), from €4,141 to €11,268
- Other operating charges +€733
up €733 (+1,161%), from €63 to €796
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.
Derived cash bridge
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 | €132,780 | €111,477 | -€21,303 | -16.0% |
| Fixed assets | 21/28 | €47,670 | €42,391 | -€5,279 | -11.1% |
| Tangible fixed assets | 22/27 | €47,670 | €42,391 | -€5,279 | -11.1% |
| Plant, machinery and equipment | 23 | €1,691 | €4,001 | +€2,309 | +137% |
| Furniture and vehicles | 24 | €45,978 | €38,390 | -€7,588 | -16.5% |
| Current assets | 29/58 | €85,110 | €69,086 | -€16,024 | -18.8% |
| Amounts receivable within one year | 40/41 | €12,100 | €14,071 | +€1,971 | +16.3% |
| Trade receivables | 40 | €12,100 | €13,200 | +€1,100 | +9.1% |
| Other amounts receivable | 41 | - | €871 | +€871 | |
| Cash at bank and in hand | 54/58 | €73,010 | €55,015 | -€17,995 | -24.6% |
| Total equity and liabilities | 10/49 | €132,780 | €111,477 | -€21,303 | -16.0% |
| Equity | 10/15 | €55,426 | €29,801 | -€25,625 | -46.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €52,426 | €26,801 | -€25,625 | -48.9% |
| Distributable reserves | 133 | €52,426 | €26,801 | -€25,625 | -48.9% |
| Amounts payable | 17/49 | €77,354 | €81,676 | +€4,323 | +5.6% |
| Amounts payable after more than one year | 17 | €32,787 | €20,314 | -€12,474 | -38.0% |
| Financial debts | 170/4 | €32,787 | €20,314 | -€12,474 | -38.0% |
| Amounts payable within one year | 42/48 | €44,566 | €61,363 | +€16,796 | +37.7% |
| Current portion of amounts payable after more than one year | 42 | €12,205 | €15,550 | +€3,345 | +27.4% |
| Trade debts | 44 | - | €44,441 | +€44,441 | |
| Suppliers | 440/4 | - | €44,441 | +€44,441 | |
| Taxes, remuneration and social security | 45 | €22,803 | €147 | -€22,656 | -99.4% |
| Taxes | 450/3 | €22,803 | €147 | -€22,656 | -99.4% |
| Other amounts payable | 47/48 | €9,558 | €1,225 | -€8,334 | -87.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,141 | €11,268 | +€7,127 | +172% |
| Other operating charges | 640/8 | €63 | €796 | +€733 | +1,161% |
| Gross operating margin | 9900 | €70,330 | -€12,458 | -€82,788 | |
| Operating profit (loss) | 9901 | €66,126 | -€24,522 | -€90,648 | |
| Financial income | 75/76B | €81 | €4 | -€77 | -95.2% |
| Recurring financial income | 75 | €81 | €4 | -€77 | -95.2% |
| Financial charges | 65/66B | €510 | €961 | +€451 | +88.4% |
| Recurring financial charges | 65 | €510 | €961 | +€451 | +88.4% |
| Profit (loss) for the period before taxes | 9903 | €65,697 | -€25,479 | -€91,175 | |
| Income taxes | 67/77 | €13,271 | €147 | -€13,124 | -98.9% |
| Profit (loss) for the period | 9904 | €52,426 | -€25,625 | -€78,052 | |
| Profit (loss) for the period to be appropriated | 9905 | €52,426 | -€25,625 | -€78,052 |
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 16 October 2026 via checked.be.