MOBILE PARTS: 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 PARTS
Largest movements
- Receivables within one year +€22,488
up €22,488 (+47.7%), from €47,123 to €69,611
of which Other amounts receivable: +€12,393
- Stocks and contracts -€4,413
down €4,413 (-3.4%), from €128,387 to €123,974
- Tangible fixed assets -€3,230
down €3,230 (-6.0%), from €53,787 to €50,557
of which Land and buildings: -€5,688
- Other debts +€26,660
up €26,660 (+460%), from €5,800 to €32,461
- Tax, wage and social debts -€20,627
down €20,627 (-77.4%), from €26,667 to €6,040
of which Remuneration and social security: -€22,800
- Trade debts +€8,331
up €8,331 (+38.3%), from €21,760 to €30,091
- Current portion of long-term debt -€3,082
down €3,082 (-85.6%), from €3,600 to €518
- Gross operating margin -€68,555
down €68,555 (-77.0%), from €89,071 to €20,516
- Taxes -€22,863
down €22,863 (-90.7%), from €25,217 to €2,354
- Depreciation +€4,555
up €4,555 (+49.9%), from €9,127 to €13,682
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 | €259,429 | €273,255 | +€13,826 | +5.3% |
| Fixed assets | 21/28 | €55,313 | €52,083 | -€3,230 | -5.8% |
| Tangible fixed assets | 22/27 | €53,787 | €50,557 | -€3,230 | -6.0% |
| Land and buildings | 22 | €42,419 | €36,731 | -€5,688 | -13.4% |
| Plant, machinery and equipment | 23 | €481 | €1,189 | +€708 | +147% |
| Furniture and vehicles | 24 | €10,888 | €12,638 | +€1,750 | +16.1% |
| Financial fixed assets | 28 | €1,526 | €1,526 | = | 0.0% |
| Current assets | 29/58 | €204,116 | €221,172 | +€17,056 | +8.4% |
| Stocks and contracts in progress | 3 | €128,387 | €123,974 | -€4,413 | -3.4% |
| Stocks | 30/36 | €128,387 | €123,974 | -€4,413 | -3.4% |
| Amounts receivable within one year | 40/41 | €47,123 | €69,611 | +€22,488 | +47.7% |
| Trade receivables | 40 | €42,706 | €52,801 | +€10,095 | +23.6% |
| Other amounts receivable | 41 | €4,417 | €16,809 | +€12,393 | +281% |
| Cash at bank and in hand | 54/58 | €26,160 | €25,983 | -€177 | -0.7% |
| Deferred charges and accrued income | 490/1 | €2,447 | €1,605 | -€842 | -34.4% |
| Total equity and liabilities | 10/49 | €259,429 | €273,255 | +€13,826 | +5.3% |
| Equity | 10/15 | €201,602 | €204,145 | +€2,544 | +1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €183,002 | €185,545 | +€2,544 | +1.4% |
| Distributable reserves | 133 | €183,002 | €185,545 | +€2,544 | +1.4% |
| Amounts payable | 17/49 | €57,827 | €69,110 | +€11,282 | +19.5% |
| Amounts payable within one year | 42/48 | €57,827 | €69,110 | +€11,282 | +19.5% |
| Current portion of amounts payable after more than one year | 42 | €3,600 | €518 | -€3,082 | -85.6% |
| Trade debts | 44 | €21,760 | €30,091 | +€8,331 | +38.3% |
| Suppliers | 440/4 | €21,760 | €30,091 | +€8,331 | +38.3% |
| Taxes, remuneration and social security | 45 | €26,667 | €6,040 | -€20,627 | -77.4% |
| Taxes | 450/3 | €3,867 | €6,040 | +€2,173 | +56.2% |
| Remuneration and social security | 454/9 | €22,800 | - | -€22,800 | |
| Other amounts payable | 47/48 | €5,800 | €32,461 | +€26,660 | +460% |
| Non-recurring operating income | 76A | €1,820 | - | -€1,820 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,127 | €13,682 | +€4,555 | +49.9% |
| Other operating charges | 640/8 | €1,311 | €1,323 | +€12 | +0.9% |
| Gross operating margin | 9900 | €89,071 | €20,516 | -€68,555 | -77.0% |
| Operating profit (loss) | 9901 | €78,633 | €5,510 | -€73,122 | -93.0% |
| Financial income | 75/76B | €26 | €1 | -€25 | -95.9% |
| Recurring financial income | 75 | €26 | €1 | -€25 | -95.9% |
| Financial charges | 65/66B | €1,384 | €614 | -€770 | -55.6% |
| Recurring financial charges | 65 | €1,384 | €614 | -€770 | -55.6% |
| Profit (loss) for the period before taxes | 9903 | €77,275 | €4,898 | -€72,378 | -93.7% |
| Income taxes | 67/77 | €25,217 | €2,354 | -€22,863 | -90.7% |
| Profit (loss) for the period | 9904 | €52,058 | €2,544 | -€49,515 | -95.1% |
| Profit (loss) for the period to be appropriated | 9905 | €52,058 | €2,544 | -€49,515 | -95.1% |
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 30 October 2026 via checked.be.