MOBIMAN: 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.
MOBIMAN
Largest movements
- Current investments +€1.6m
up €1.6m (+16.6%), from €9.6m to €11.2m
- Cash +€538,743
up €538,743 (+22.2%), from €2.4m to €3.0m
mainly Other debts (+€1.5m) and Accrued charges and deferred income (+€1.3m)
- Receivables within one year -€269,319
down €269,319 (-51.9%), from €519,336 to €250,017
of which Other amounts receivable: -€168,485
- Other debts +€1.5m
up €1.5m (+1648.8%), from €92,268 to €1.6m
- Accrued charges and deferred income +€1.3m
up €1.3m (+556.5%), from €241,841 to €1.6m
- Reserves -€1.0m
down €1.0m (-8.9%), from €11.6m to €10.6m
of which Tax-exempt reserves: -€631,500
- Financial charges +€573,217
up €573,217, from -€538,028 to €35,189
- Gross operating margin -€162,323
down €162,323 (-26.7%), from €607,105 to €444,782
- Financial income -€90,934
down €90,934 (-23.2%), from €392,152 to €301,218
- Taxes -€57,722
down €57,722 (-32.8%), from €175,739 to €118,017
- Staff costs -€22,564
down €22,564 (-89.7%), from €25,147 to €2,583
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,804,956 | €14,691,757 | +€1.9m | +14.7% |
| Fixed assets | 21/28 | €221,712 | €197,730 | -€23,982 | -10.8% |
| Tangible fixed assets | 22/27 | €221,712 | €197,730 | -€23,982 | -10.8% |
| Land and buildings | 22 | €203,379 | €195,093 | -€8,286 | -4.1% |
| Plant, machinery and equipment | 23 | €190 | €0 | -€190 | -100.0% |
| Furniture and vehicles | 24 | €18,143 | €2,637 | -€15,506 | -85.5% |
| Current assets | 29/58 | €12,583,243 | €14,494,027 | +€1.9m | +15.2% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €519,336 | €250,017 | -€269,319 | -51.9% |
| Trade receivables | 40 | €203,280 | €102,447 | -€100,833 | -49.6% |
| Other amounts receivable | 41 | €316,056 | €147,570 | -€168,485 | -53.3% |
| Current investments | 50/53 | €9,607,109 | €11,198,993 | +€1.6m | +16.6% |
| Cash at bank and in hand | 54/58 | €2,424,932 | €2,963,675 | +€538,743 | +22.2% |
| Deferred charges and accrued income | 490/1 | €31,868 | €81,343 | +€49,476 | +155.3% |
| Total equity and liabilities | 10/49 | €12,804,956 | €14,691,757 | +€1.9m | +14.7% |
| Equity | 10/15 | €12,391,271 | €11,431,303 | -€959,968 | -7.7% |
| Contributions | 10/11 | €432,600 | €432,600 | = | 0.0% |
| Reserves | 13 | €11,598,360 | €10,566,860 | -€1.0m | -8.9% |
| Non-distributable reserves | 130/1 | €43,260 | €43,260 | = | 0.0% |
| Reserves not available under the articles | 1311 | €43,260 | €43,260 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,305,100 | €673,600 | -€631,500 | -48.4% |
| Distributable reserves | 133 | €10,250,000 | €9,850,000 | -€400,000 | -3.9% |
| Profit (loss) carried forward | 14 | €360,311 | €431,843 | +€71,532 | +19.9% |
| Amounts payable | 17/49 | €413,684 | €3,260,454 | +€2.8m | +688.2% |
| Amounts payable within one year | 42/48 | €171,843 | €1,672,658 | +€1.5m | +873.4% |
| Trade debts | 44 | €55,592 | €59,116 | +€3,524 | +6.3% |
| Suppliers | 440/4 | €55,592 | €59,116 | +€3,524 | +6.3% |
| Taxes, remuneration and social security | 45 | €23,984 | €0 | -€23,984 | -100.0% |
| Taxes | 450/3 | €19,546 | €0 | -€19,546 | -100.0% |
| Remuneration and social security | 454/9 | €4,438 | €0 | -€4,438 | -100.0% |
| Other amounts payable | 47/48 | €92,268 | €1,613,542 | +€1.5m | +1648.8% |
| Accrued charges and deferred income | 492/3 | €241,841 | €1,587,796 | +€1.3m | +556.5% |
| Remuneration, social security and pensions | 62 | €25,147 | €2,583 | -€22,564 | -89.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,336 | €30,407 | -€1,928 | -6.0% |
| Other operating charges | 640/8 | €17,724 | €19,773 | +€2,049 | +11.6% |
| Gross operating margin | 9900 | €607,105 | €444,782 | -€162,323 | -26.7% |
| Operating profit (loss) | 9901 | €531,899 | €392,019 | -€139,880 | -26.3% |
| Financial income | 75/76B | €392,152 | €301,218 | -€90,934 | -23.2% |
| Recurring financial income | 75 | €392,152 | €301,218 | -€90,934 | -23.2% |
| Financial charges | 65/66B | -€538,028 | €35,189 | +€573,217 | |
| Recurring financial charges | 65 | -€538,028 | €35,189 | +€573,217 | |
| Profit (loss) for the period before taxes | 9903 | €1,462,079 | €658,049 | -€804,030 | -55.0% |
| Income taxes | 67/77 | €175,739 | €118,017 | -€57,722 | -32.8% |
| Profit (loss) for the period | 9904 | €1,286,340 | €540,032 | -€746,308 | -58.0% |
| Transfer from tax-exempt reserves | 789 | €801,000 | €842,000 | +€41,000 | +5.1% |
| Transfer to tax-exempt reserves | 689 | €463,100 | €210,500 | -€252,600 | -54.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,624,240 | €1,171,532 | -€452,708 | -27.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.