MOBEN: 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.
MOBEN
Largest movements
- Stocks and contracts -€28,543
down €28,543 (-11.3%), from €252,548 to €224,005
- Cash -€10,260
down €10,260 (-71.7%), from €14,317 to €4,057
mainly Other debts (-€85,919) and Receivables within one year (-€4,181)
- Receivables within one year +€4,181
up €4,181 (+19.5%), from €21,446 to €25,627
of which Trade receivables: +€11,852
- Other debts -€85,919
down €85,919 (-33.6%), from €255,834 to €169,915
- Profit (loss) carried forward +€42,413
up €42,413 (+56.9%), from -€74,493 to -€32,081
- Trade debts +€9,383
up €9,383 (+23.1%), from €40,551 to €49,935
- Gross operating margin +€15,062
up €15,062 (+52.4%), from €28,717 to €43,778
- Financial income -€1,496
down €1,496 (-74.0%), from €2,021 to €525
of which Financial income: -€2,021
- Taxes -€919
down €919 (-62.7%), from €1,467 to €548
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 | €288,311 | €253,689 | -€34,622 | -12.0% |
| Current assets | 29/58 | €288,311 | €253,689 | -€34,622 | -12.0% |
| Stocks and contracts in progress | 3 | €252,548 | €224,005 | -€28,543 | -11.3% |
| Stocks | 30/36 | €252,548 | €224,005 | -€28,543 | -11.3% |
| Amounts receivable within one year | 40/41 | €21,446 | €25,627 | +€4,181 | +19.5% |
| Trade receivables | 40 | €7,618 | €19,470 | +€11,852 | +155.6% |
| Other amounts receivable | 41 | €13,827 | €6,156 | -€7,671 | -55.5% |
| Cash at bank and in hand | 54/58 | €14,317 | €4,057 | -€10,260 | -71.7% |
| Total equity and liabilities | 10/49 | €288,311 | €253,689 | -€34,622 | -12.0% |
| Equity | 10/15 | -€61,717 | -€19,305 | +€42,413 | +68.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €376 | €376 | = | 0.0% |
| Non-distributable reserves | 130/1 | €376 | €376 | = | 0.0% |
| Reserves not available under the articles | 1311 | €376 | €376 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,493 | -€32,081 | +€42,413 | +56.9% |
| Amounts payable | 17/49 | €350,028 | €272,993 | -€77,035 | -22.0% |
| Amounts payable within one year | 42/48 | €350,028 | €272,993 | -€77,035 | -22.0% |
| Financial debts | 43 | €123 | €123 | = | 0.0% |
| Credit institutions | 430/8 | €123 | €123 | = | 0.0% |
| Trade debts | 44 | €40,551 | €49,935 | +€9,383 | +23.1% |
| Suppliers | 440/4 | €40,551 | €49,935 | +€9,383 | +23.1% |
| Taxes, remuneration and social security | 45 | €53,520 | €53,021 | -€500 | -0.9% |
| Remuneration and social security | 454/9 | €53,520 | €53,021 | -€500 | -0.9% |
| Other amounts payable | 47/48 | €255,834 | €169,915 | -€85,919 | -33.6% |
| Other operating charges | 640/8 | €1,568 | €1,179 | -€389 | -24.8% |
| Gross operating margin | 9900 | €28,717 | €43,778 | +€15,062 | +52.4% |
| Operating profit (loss) | 9901 | €27,149 | €42,600 | +€15,451 | +56.9% |
| Financial income | 75/76B | €2,021 | €525 | -€1,496 | -74.0% |
| Recurring financial income | 75 | €2,021 | €0 | -€2,021 | -100.0% |
| Non-recurring financial income | 76B | €2,021 | €525 | -€1,497 | -74.0% |
| Financial charges | 65/66B | €118 | €164 | +€46 | +39.0% |
| Recurring financial charges | 65 | €118 | €164 | +€46 | +39.0% |
| Profit (loss) for the period before taxes | 9903 | €29,052 | €42,961 | +€13,908 | +47.9% |
| Income taxes | 67/77 | €1,467 | €548 | -€919 | -62.7% |
| Profit (loss) for the period | 9904 | €27,586 | €42,413 | +€14,827 | +53.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,586 | €42,413 | +€14,827 | +53.8% |
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 9 October 2026 via checked.be.