MOBICA: 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.
MOBICA
Largest movements
- Current investments -€673,074
down €673,074 (-32.7%), from €2.1m to €1.4m
- Tangible fixed assets -€55,031
down €55,031 (-42.7%), from €128,867 to €73,836
of which Furniture and vehicles: -€50,281
- Cash -€53,210
down €53,210 (-10.9%), from €488,775 to €435,565
mainly Other debts (-€1.0m) and Contributions, distributions and other (-€239,519)
- Receivables within one year -€46,765
down €46,765 (-14.6%), from €320,334 to €273,570
of which Trade receivables: -€26,381
- Stocks and contracts +€33,558
up €33,558 (+241%), from €13,943 to €47,500
- Other debts -€1.0m
down €1.0m (-80.9%), from €1.3m to €239,519
- Reserves +€204,636
up €204,636 (+13.1%), from €1.6m to €1.8m
of which Distributable reserves: +€204,636
- Gross operating margin -€39,385
down €39,385 (-5.5%), from €719,745 to €680,360
- Financial income -€28,545
down €28,545 (-38.1%), from €74,861 to €46,316
- Staff costs +€27,633
up €27,633 (+14.9%), from €185,280 to €212,914
- Taxes +€14,925
up €14,925 (+542%), from €2,755 to €17,679
- Write-downs -€11,408
down €11,408, from €0 to -€11,408
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 | €3,036,848 | €2,222,668 | -€814,180 | -26.8% |
| Fixed assets | 21/28 | €129,679 | €74,648 | -€55,031 | -42.4% |
| Tangible fixed assets | 22/27 | €128,867 | €73,836 | -€55,031 | -42.7% |
| Furniture and vehicles | 24 | €112,995 | €62,713 | -€50,281 | -44.5% |
| Other tangible fixed assets | 26 | €15,873 | €11,123 | -€4,750 | -29.9% |
| Financial fixed assets | 28 | €812 | €812 | = | 0.0% |
| Current assets | 29/58 | €2,907,169 | €2,148,020 | -€759,149 | -26.1% |
| Stocks and contracts in progress | 3 | €13,943 | €47,500 | +€33,558 | +241% |
| Stocks | 30/36 | €13,943 | €47,500 | +€33,558 | +241% |
| Amounts receivable within one year | 40/41 | €320,334 | €273,570 | -€46,765 | -14.6% |
| Trade receivables | 40 | €272,136 | €245,755 | -€26,381 | -9.7% |
| Other amounts receivable | 41 | €48,199 | €27,815 | -€20,384 | -42.3% |
| Current investments | 50/53 | €2,057,824 | €1,384,750 | -€673,074 | -32.7% |
| Cash at bank and in hand | 54/58 | €488,775 | €435,565 | -€53,210 | -10.9% |
| Deferred charges and accrued income | 490/1 | €26,293 | €6,635 | -€19,658 | -74.8% |
| Total equity and liabilities | 10/49 | €3,036,848 | €2,222,668 | -€814,180 | -26.8% |
| Equity | 10/15 | €1,688,314 | €1,892,950 | +€204,636 | +12.1% |
| Contributions | 10/11 | €124,000 | €124,000 | = | 0.0% |
| Capital | 10 | €124,000 | €124,000 | = | 0.0% |
| Issued capital | 100 | €124,000 | €124,000 | = | 0.0% |
| Reserves | 13 | €1,564,314 | €1,768,950 | +€204,636 | +13.1% |
| Non-distributable reserves | 130/1 | €12,400 | €12,400 | = | 0.0% |
| Legal reserve | 130 | €12,400 | €12,400 | = | 0.0% |
| Distributable reserves | 133 | €1,551,914 | €1,756,550 | +€204,636 | +13.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,348,535 | €329,718 | -€1.0m | -75.5% |
| Amounts payable within one year | 42/48 | €1,348,236 | €329,389 | -€1.0m | -75.6% |
| Trade debts | 44 | €64,022 | €58,295 | -€5,726 | -8.9% |
| Suppliers | 440/4 | €64,022 | €58,295 | -€5,726 | -8.9% |
| Taxes, remuneration and social security | 45 | €32,215 | €31,575 | -€640 | -2.0% |
| Taxes | 450/3 | €9,207 | €11,626 | +€2,418 | +26.3% |
| Remuneration and social security | 454/9 | €23,007 | €19,949 | -€3,059 | -13.3% |
| Other amounts payable | 47/48 | €1,252,000 | €239,519 | -€1.0m | -80.9% |
| Accrued charges and deferred income | 492/3 | €298 | €329 | +€31 | +10.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €185,280 | €212,914 | +€27,633 | +14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,247 | €55,031 | -€3,216 | -5.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | -€11,408 | -€11,408 | |
| Other operating charges | 640/8 | €7,735 | €6,902 | -€833 | -10.8% |
| Gross operating margin | 9900 | €719,745 | €680,360 | -€39,385 | -5.5% |
| Operating profit (loss) | 9901 | €468,482 | €416,921 | -€51,561 | -11.0% |
| Financial income | 75/76B | €74,861 | €46,316 | -€28,545 | -38.1% |
| Recurring financial income | 75 | €74,861 | €46,316 | -€28,545 | -38.1% |
| Financial charges | 65/66B | €81 | €1,401 | +€1,321 | +1,641% |
| Recurring financial charges | 65 | €81 | €1,401 | +€1,321 | +1,641% |
| Profit (loss) for the period before taxes | 9903 | €543,262 | €461,835 | -€81,428 | -15.0% |
| Income taxes | 67/77 | €2,755 | €17,679 | +€14,925 | +542% |
| Profit (loss) for the period | 9904 | €540,508 | €444,155 | -€96,352 | -17.8% |
| Profit (loss) for the period to be appropriated | 9905 | €540,508 | €444,155 | -€96,352 | -17.8% |
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 22 October 2026 via checked.be.