MOBILE SCHOOL: 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 SCHOOL
Largest movements
- Receivables within one year -€192,932
down €192,932 (-34.3%), from €562,745 to €369,813
of which Other amounts receivable: -€153,041
- Cash -€38,710
down €38,710 (-25.7%), from €150,694 to €111,984
- Deferred charges and accrued income -€36,016
no longer reported in 2025 (was €36,016)
- Tangible fixed assets -€32,693
down €32,693 (-91.9%), from €35,568 to €2,875
of which Plant, machinery and equipment: -€27,490
- Accrued charges and deferred income -€280,207
down €280,207 (-97.4%), from €287,607 to €7,400
- Reserves +€37,708
up €37,708 (+65.3%), from €57,709 to €95,417
- Profit (loss) carried forward -€36,373
new in 2025: -€36,373
- Debts within one year -€19,095
down €19,095 (-8.9%), from €214,729 to €195,634
of which Trade debts: -€51,990
- Gross operating margin -€96,291
down €96,291 (-15.9%), from €606,863 to €510,572
- Staff costs +€10,252
up €10,252 (+2.0%), from €510,022 to €520,274
- Financial charges -€6,572
down €6,572 (-46.5%), from €14,123 to €7,551
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €790,482 | €492,515 | -€297,967 | -37.7% |
| Fixed assets | 21/28 | €41,028 | €10,718 | -€30,310 | -73.9% |
| Intangible fixed assets | 21 | €3,360 | €5,743 | +€2,383 | +70.9% |
| Tangible fixed assets | 22/27 | €35,568 | €2,875 | -€32,693 | -91.9% |
| Plant, machinery and equipment | 23 | €29,449 | €1,959 | -€27,490 | -93.3% |
| Furniture and vehicles | 24 | €6,119 | €916 | -€5,203 | -85.0% |
| Financial fixed assets | 28 | €2,100 | €2,100 | = | 0.0% |
| Current assets | 29/58 | €749,454 | €481,797 | -€267,657 | -35.7% |
| Amounts receivable within one year | 40/41 | €562,745 | €369,813 | -€192,932 | -34.3% |
| Trade receivables | 40 | €409,661 | €369,771 | -€39,890 | -9.7% |
| Other amounts receivable | 41 | €153,083 | €42 | -€153,041 | -100.0% |
| Cash at bank and in hand | 54/58 | €150,694 | €111,984 | -€38,710 | -25.7% |
| Deferred charges and accrued income | 490/1 | €36,016 | - | -€36,016 | |
| Total equity and liabilities | 10/49 | €790,482 | €492,515 | -€297,967 | -37.7% |
| Equity | 10/15 | €153,146 | €154,481 | +€1,335 | +0.9% |
| Contributions | 10/11 | €95,437 | €95,437 | +€0 | 0.0% |
| Capital | 10 | €95,437 | €95,437 | +€0 | 0.0% |
| Reserves | 13 | €57,709 | €95,417 | +€37,708 | +65.3% |
| Profit (loss) carried forward | 14 | - | -€36,373 | -€36,373 | |
| Amounts payable | 17/49 | €637,336 | €338,034 | -€299,302 | -47.0% |
| Amounts payable after more than one year | 17 | €135,000 | €135,000 | = | 0.0% |
| Financial debts | 170/4 | €135,000 | €135,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €214,729 | €195,634 | -€19,095 | -8.9% |
| Trade debts | 44 | €125,865 | €73,875 | -€51,990 | -41.3% |
| Suppliers | 440/4 | €125,865 | €73,875 | -€51,990 | -41.3% |
| Taxes, remuneration and social security | 45 | €88,864 | €82,964 | -€5,900 | -6.6% |
| Taxes | 450/3 | €38,650 | €24,262 | -€14,388 | -37.2% |
| Remuneration and social security | 454/9 | €50,214 | €58,702 | +€8,488 | +16.9% |
| Accrued charges and deferred income | 492/3 | €287,607 | €7,400 | -€280,207 | -97.4% |
| Remuneration, social security and pensions | 62 | €510,022 | €520,274 | +€10,252 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,686 | €16,716 | -€4,970 | -22.9% |
| Other operating charges | 640/8 | €2,681 | €2,290 | -€391 | -14.6% |
| Gross operating margin | 9900 | €606,863 | €510,572 | -€96,291 | -15.9% |
| Operating profit (loss) | 9901 | €72,475 | -€28,708 | -€101,183 | |
| Financial income | 75/76B | €3 | €65 | +€62 | +2,111% |
| Recurring financial income | 75 | €3 | €65 | +€62 | +2,111% |
| Financial charges | 65/66B | €14,123 | €7,551 | -€6,572 | -46.5% |
| Recurring financial charges | 65 | €14,123 | €7,551 | -€6,572 | -46.5% |
| Profit (loss) for the period before taxes | 9903 | €58,355 | -€36,194 | -€94,549 | |
| Income taxes | 67/77 | €646 | €179 | -€467 | -72.3% |
| Profit (loss) for the period | 9904 | €57,709 | -€36,373 | -€94,082 | |
| Profit (loss) for the period to be appropriated | 9905 | €57,709 | -€36,373 | -€94,082 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.