MOBILE TRACING: what changed
Two fiscal 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 TRACING
Largest movements
- Intangible fixed assets -€11,911
down €11,911 (-29.5%), from €40,335 to €28,424
- Receivables within one year +€11,426
up €11,426 (+247.6%), from €4,615 to €16,041
of which Trade receivables: +€10,104
- Cash -€5,202
down €5,202 (-58.6%), from €8,877 to €3,675
mainly Receivables within one year (-€11,426) and Trade debts (-€8,256)
- Trade debts -€8,256
down €8,256 (-76.1%), from €10,851 to €2,594
- Accrued charges and deferred income +€3,600
new in 2025: €3,600
- Profit (loss) carried forward -€3,003
down €3,003 (-5.1%), from -€58,448 to -€61,452
- Other debts +€1,972
up €1,972 (+138.4%), from €1,425 to €3,397
- Gross operating margin +€14,666
up €14,666, from -€5,191 to €9,475
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.
Cash bridge derived
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 | €53,827 | €48,140 | -€5,687 | -10.6% |
| Fixed assets | 21/28 | €40,335 | €28,424 | -€11,911 | -29.5% |
| Intangible fixed assets | 21 | €40,335 | €28,424 | -€11,911 | -29.5% |
| Current assets | 29/58 | €13,492 | €19,716 | +€6,224 | +46.1% |
| Amounts receivable within one year | 40/41 | €4,615 | €16,041 | +€11,426 | +247.6% |
| Trade receivables | 40 | €2,904 | €13,008 | +€10,104 | +347.9% |
| Other amounts receivable | 41 | €1,711 | €3,033 | +€1,322 | +77.2% |
| Cash at bank and in hand | 54/58 | €8,877 | €3,675 | -€5,202 | -58.6% |
| Total equity and liabilities | 10/49 | €53,827 | €48,140 | -€5,687 | -10.6% |
| Equity | 10/15 | €41,552 | €38,548 | -€3,003 | -7.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Outside capital | 11 | €100,000 | - | -€100,000 | |
| Share premium | 1100/10 | €100,000 | - | -€100,000 | |
| Profit (loss) carried forward | 14 | -€58,448 | -€61,452 | -€3,003 | -5.1% |
| Amounts payable | 17/49 | €12,276 | €9,592 | -€2,684 | -21.9% |
| Amounts payable within one year | 42/48 | €12,276 | €5,992 | -€6,284 | -51.2% |
| Trade debts | 44 | €10,851 | €2,594 | -€8,256 | -76.1% |
| Suppliers | 440/4 | €10,851 | €2,594 | -€8,256 | -76.1% |
| Other amounts payable | 47/48 | €1,425 | €3,397 | +€1,972 | +138.4% |
| Accrued charges and deferred income | 492/3 | - | €3,600 | +€3,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,911 | €11,911 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€5,191 | €9,475 | +€14,666 | |
| Operating profit (loss) | 9901 | -€17,490 | -€2,836 | +€14,654 | +83.8% |
| Financial charges | 65/66B | €116 | €167 | +€52 | +44.5% |
| Recurring financial charges | 65 | €116 | €167 | +€52 | +44.5% |
| Profit (loss) for the period before taxes | 9903 | -€17,606 | -€3,003 | +€14,602 | +82.9% |
| Profit (loss) for the period | 9904 | -€17,606 | -€3,003 | +€14,602 | +82.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,606 | -€3,003 | +€14,602 | +82.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.