MOBILE CONTROL SYSTEMS: 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.
MOBILE CONTROL SYSTEMS
Largest movements
- Cash +€546,814
up €546,814 (+57.8%), from €945,684 to €1.5m
mainly Net result for the year (+€1.9m) and Stocks and contracts (+€533,107)
- Stocks and contracts -€533,107
down €533,107 (-19.5%), from €2.7m to €2.2m
- Receivables within one year -€493,986
down €493,986 (-26.0%), from €1.9m to €1.4m
of which Trade receivables: -€258,509
- Tangible fixed assets -€162,056
down €162,056 (-18.5%), from €874,785 to €712,729
of which Plant, machinery and equipment: -€157,923
- Other debts -€1.4m
down €1.4m (-46.2%), from €3.1m to €1.7m
- Profit (loss) carried forward +€1.1m
up €1.1m (+51.1%), from €2.2m to €3.3m
- Trade debts -€493,182
down €493,182 (-74.6%), from €660,964 to €167,782
of which Suppliers: -€467,348
- Tax, wage and social debts +€177,140
up €177,140 (+81.7%), from €216,746 to €393,886
of which Taxes: +€150,608
- Gross operating margin +€990,549
up €990,549 (+25.9%), from €3.8m to €4.8m
- Taxes +€244,302
up €244,302 (+59.9%), from €407,891 to €652,193
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,469,816 | €5,817,418 | -€652,398 | -10.1% |
| Fixed assets | 21/28 | €881,328 | €715,568 | -€165,760 | -18.8% |
| Intangible fixed assets | 21 | €4,738 | €2,534 | -€2,204 | -46.5% |
| Tangible fixed assets | 22/27 | €874,785 | €712,729 | -€162,056 | -18.5% |
| Plant, machinery and equipment | 23 | €841,952 | €684,029 | -€157,923 | -18.8% |
| Furniture and vehicles | 24 | €32,833 | €28,700 | -€4,133 | -12.6% |
| Financial fixed assets | 28 | €1,805 | €305 | -€1,500 | -83.1% |
| Current assets | 29/58 | €5,588,488 | €5,101,850 | -€486,639 | -8.7% |
| Stocks and contracts in progress | 3 | €2,728,406 | €2,195,299 | -€533,107 | -19.5% |
| Stocks | 30/36 | €2,728,406 | €2,195,299 | -€533,107 | -19.5% |
| Amounts receivable within one year | 40/41 | €1,896,663 | €1,402,676 | -€493,986 | -26.0% |
| Trade receivables | 40 | €1,599,015 | €1,340,506 | -€258,509 | -16.2% |
| Other amounts receivable | 41 | €297,648 | €62,170 | -€235,478 | -79.1% |
| Cash at bank and in hand | 54/58 | €945,684 | €1,492,498 | +€546,814 | +57.8% |
| Deferred charges and accrued income | 490/1 | €17,736 | €11,377 | -€6,359 | -35.9% |
| Total equity and liabilities | 10/49 | €6,469,816 | €5,817,418 | -€652,398 | -10.1% |
| Equity | 10/15 | €2,339,111 | €3,444,679 | +€1.1m | +47.3% |
| Contributions | 10/11 | €161,000 | €161,000 | = | 0.0% |
| Capital | 10 | €161,000 | €161,000 | = | 0.0% |
| Issued capital | 100 | €161,000 | €161,000 | = | 0.0% |
| Reserves | 13 | €16,100 | €16,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €16,100 | €16,100 | = | 0.0% |
| Legal reserve | 130 | €16,100 | €16,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,162,011 | €3,267,579 | +€1.1m | +51.1% |
| Amounts payable | 17/49 | €4,130,705 | €2,372,739 | -€1.8m | -42.6% |
| Amounts payable within one year | 42/48 | €3,981,126 | €2,232,021 | -€1.7m | -43.9% |
| Trade debts | 44 | €660,964 | €167,782 | -€493,182 | -74.6% |
| Suppliers | 440/4 | €635,130 | €167,782 | -€467,348 | -73.6% |
| Bills of exchange payable | 441 | €25,834 | - | -€25,834 | |
| Taxes, remuneration and social security | 45 | €216,746 | €393,886 | +€177,140 | +81.7% |
| Taxes | 450/3 | €20,925 | €171,534 | +€150,608 | +720% |
| Remuneration and social security | 454/9 | €195,820 | €222,352 | +€26,532 | +13.5% |
| Other amounts payable | 47/48 | €3,103,416 | €1,670,353 | -€1.4m | -46.2% |
| Accrued charges and deferred income | 492/3 | €149,579 | €140,718 | -€8,861 | -5.9% |
| Non-recurring operating income | 76A | €70 | - | -€70 | |
| Remuneration, social security and pensions | 62 | €1,890,724 | €1,936,248 | +€45,525 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €209,839 | €187,030 | -€22,809 | -10.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€47,384 | - | +€47,384 | |
| Other operating charges | 640/8 | €56,088 | €32,448 | -€23,640 | -42.1% |
| Gross operating margin | 9900 | €3,823,669 | €4,814,218 | +€990,549 | +25.9% |
| Operating profit (loss) | 9901 | €1,714,402 | €2,658,492 | +€944,090 | +55.1% |
| Financial income | 75/76B | €18,991 | €37,333 | +€18,342 | +96.6% |
| Recurring financial income | 75 | €18,991 | €37,333 | +€18,342 | +96.6% |
| Financial charges | 65/66B | €141,655 | €138,064 | -€3,591 | -2.5% |
| Recurring financial charges | 65 | €141,655 | €138,064 | -€3,591 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €1,591,738 | €2,557,760 | +€966,023 | +60.7% |
| Income taxes | 67/77 | €407,891 | €652,193 | +€244,302 | +59.9% |
| Profit (loss) for the period | 9904 | €1,183,846 | €1,905,567 | +€721,721 | +61.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,183,846 | €1,905,567 | +€721,721 | +61.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.