MOBI: 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.
What changed
MOBI
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€53,721
2024 · €90,551-€36,830
Equity
€324,720
2024 · €393,999-€69,279
Cash
€95,726
2024 · €102,714-€6,988
Balance sheet total
€1.4m
2024 · €990,999+€420,167
Largest movements
Assets
- Receivables within one year +€483,009
up €483,009 (+153%), from €315,905 to €798,914
of which Other amounts receivable: +€466,883
- Tangible fixed assets -€64,935
down €64,935 (-12.5%), from €518,875 to €453,940
Equity and liabilities
- Debts after one year +€355,191
up €355,191 (+472%), from €75,213 to €430,404
- Other debts +€111,917
up €111,917 (+305%), from €36,660 to €148,577
- Reserves -€69,279
down €69,279 (-19.0%), from €365,105 to €295,826
- Current portion of long-term debt +€54,715
up €54,715 (+59.1%), from €92,577 to €147,293
- Tax, wage and social debts -€16,579
down €16,579 (-10.3%), from €161,589 to €145,010
of which Taxes: -€43,876
Income statement
- Staff costs +€91,865
up €91,865 (+11.6%), from €789,481 to €881,346
- Gross operating margin +€49,823
up €49,823 (+4.7%), from €1.1m to €1.1m
- Taxes -€15,440
down €15,440 (-32.9%), from €46,920 to €31,481
- Financial charges +€15,107
up €15,107 (+90.0%), from €16,790 to €31,897
- Financial income +€13,404
up €13,404 (+348%), from €3,847 to €17,251
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
€90,551
Gross operating margin
+€49,823
Staff costs
-€91,865
Depreciation
-€6,625
Other operating charges
+€2,534
Other operating items
-€4,434
Financial income
+€13,404
Financial charges
-€15,107
Taxes
+€15,440
Result 2025
€53,721
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€232,112
Investment
-€52,128
Financing
+€277,253
Cash 2024
€102,714
From operations (derived)
-€232,112
Net result for the year
+€53,721
Depreciation
+€121,563
Stocks and contracts
-€6,898
Receivables within one year
-€483,009
Deferred charges and accrued income
-€6,683
Trade debts
-€7,333
Tax, wage and social debts
-€16,579
Other debts
+€111,917
Accrued charges and deferred income
+€1,188
Investment (derived)
-€52,128
Investment in fixed assets (net)
-€52,128
Financing
+€277,253
Debts after one year
+€355,191
Current portion of long-term debt
+€54,715
Short-term financial debts
-€9,654
Contributions, distributions and other
-€123,000
Cash 2025
€95,726
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €990,999 | €1,411,166 | +€420,167 | +42.4% |
| Fixed assets | 21/28 | €533,975 | €464,540 | -€69,435 | -13.0% |
| Intangible fixed assets | 21 | €15,000 | €7,500 | -€7,500 | -50.0% |
| Tangible fixed assets | 22/27 | €518,875 | €453,940 | -€64,935 | -12.5% |
| Land and buildings | 22 | €154,282 | €135,048 | -€19,234 | -12.5% |
| Plant, machinery and equipment | 23 | €130,318 | €98,663 | -€31,655 | -24.3% |
| Furniture and vehicles | 24 | €67,297 | €76,026 | +€8,728 | +13.0% |
| Other tangible fixed assets | 26 | €166,978 | €144,203 | -€22,775 | -13.6% |
| Financial fixed assets | 28 | €100 | €3,100 | +€3,000 | +3,000% |
| Current assets | 29/58 | €457,024 | €946,626 | +€489,602 | +107% |
| Stocks and contracts in progress | 3 | €28,728 | €35,626 | +€6,898 | +24.0% |
| Stocks | 30/36 | €28,728 | €35,626 | +€6,898 | +24.0% |
| Amounts receivable within one year | 40/41 | €315,905 | €798,914 | +€483,009 | +153% |
| Trade receivables | 40 | €31,332 | €47,458 | +€16,125 | +51.5% |
| Other amounts receivable | 41 | €284,573 | €751,456 | +€466,883 | +164% |
| Cash at bank and in hand | 54/58 | €102,714 | €95,726 | -€6,988 | -6.8% |
| Deferred charges and accrued income | 490/1 | €9,676 | €16,359 | +€6,683 | +69.1% |
| Total equity and liabilities | 10/49 | €990,999 | €1,411,166 | +€420,167 | +42.4% |
| Equity | 10/15 | €393,999 | €324,720 | -€69,279 | -17.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €365,105 | €295,826 | -€69,279 | -19.0% |
| Distributable reserves | 133 | €365,105 | €295,826 | -€69,279 | -19.0% |
| Profit (loss) carried forward | 14 | €10,344 | €10,344 | = | 0.0% |
| Amounts payable | 17/49 | €597,000 | €1,086,446 | +€489,446 | +82.0% |
| Amounts payable after more than one year | 17 | €75,213 | €430,404 | +€355,191 | +472% |
| Financial debts | 170/4 | €75,213 | €430,404 | +€355,191 | +472% |
| Amounts payable within one year | 42/48 | €521,787 | €654,853 | +€133,066 | +25.5% |
| Current portion of amounts payable after more than one year | 42 | €92,577 | €147,293 | +€54,715 | +59.1% |
| Financial debts | 43 | €29,654 | €20,000 | -€9,654 | -32.6% |
| Credit institutions | 430/8 | €29,654 | €20,000 | -€9,654 | -32.6% |
| Trade debts | 44 | €201,307 | €193,974 | -€7,333 | -3.6% |
| Suppliers | 440/4 | €201,307 | €193,974 | -€7,333 | -3.6% |
| Taxes, remuneration and social security | 45 | €161,589 | €145,010 | -€16,579 | -10.3% |
| Taxes | 450/3 | €89,458 | €45,582 | -€43,876 | -49.0% |
| Remuneration and social security | 454/9 | €72,131 | €99,428 | +€27,297 | +37.8% |
| Other amounts payable | 47/48 | €36,660 | €148,577 | +€111,917 | +305% |
| Accrued charges and deferred income | 492/3 | - | €1,188 | +€1,188 | |
| Non-recurring operating income | 76A | €0 | €12,397 | +€12,397 | |
| Remuneration, social security and pensions | 62 | €789,481 | €881,346 | +€91,865 | +11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €114,938 | €121,563 | +€6,625 | +5.8% |
| Other operating charges | 640/8 | €12,291 | €9,757 | -€2,534 | -20.6% |
| Non-recurring operating charges | 66A | - | €4,434 | +€4,434 | |
| Gross operating margin | 9900 | €1,067,124 | €1,116,947 | +€49,823 | +4.7% |
| Operating profit (loss) | 9901 | €150,414 | €99,847 | -€50,567 | -33.6% |
| Financial income | 75/76B | €3,847 | €17,251 | +€13,404 | +348% |
| Recurring financial income | 75 | €3,847 | €17,251 | +€13,404 | +348% |
| Financial charges | 65/66B | €16,790 | €31,897 | +€15,107 | +90.0% |
| Recurring financial charges | 65 | €16,790 | €31,897 | +€15,107 | +90.0% |
| Profit (loss) for the period before taxes | 9903 | €137,471 | €85,201 | -€52,270 | -38.0% |
| Income taxes | 67/77 | €46,920 | €31,481 | -€15,440 | -32.9% |
| Profit (loss) for the period | 9904 | €90,551 | €53,721 | -€36,830 | -40.7% |
| Profit (loss) for the period to be appropriated | 9905 | €90,551 | €53,721 | -€36,830 | -40.7% |
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 13 October 2026 via checked.be.