MOBIPHAR: 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.
MOBIPHAR
Largest movements
- Cash +€182,011
up €182,011 (+203.3%), from €89,529 to €271,540
mainly Net result for the year (+€151,598) and Contributions, distributions and other (+€144,968)
- Tangible fixed assets +€61,127
up €61,127 (+22.6%), from €270,313 to €331,440
of which Land and buildings: +€72,959
- Stocks and contracts +€44,135
up €44,135 (+20.8%), from €212,096 to €256,231
- Current investments +€20,364
up €20,364 (+31.3%), from €64,996 to €85,360
- Receivables after one year -€15,000
down €15,000 (-100.0%), from €15,000 to €0
- Reserves +€176,904
up €176,904 (+29.8%), from €593,217 to €770,121
of which Distributable reserves: +€178,763
- Contributions +€119,662
up €119,662 (+643.3%), from €18,600 to €138,262
- Trade debts +€41,482
up €41,482 (+64.5%), from €64,332 to €105,814
- Current portion of long-term debt -€28,500
down €28,500 (-69.0%), from €41,300 to €12,800
- Debts after one year -€12,800
down €12,800 (-60.0%), from €21,333 to €8,533
- Gross operating margin +€60,473
up €60,473 (+14.9%), from €404,745 to €465,218
- Staff costs +€45,850
up €45,850 (+30.3%), from €151,356 to €197,206
- Taxes +€14,387
up €14,387 (+29.2%), from €49,273 to €63,660
- Depreciation -€9,517
down €9,517 (-17.6%), from €54,141 to €44,624
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 | €801,174 | €1,102,717 | +€301,543 | +37.6% |
| Fixed assets | 21/28 | €280,213 | €341,340 | +€61,127 | +21.8% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €270,313 | €331,440 | +€61,127 | +22.6% |
| Land and buildings | 22 | €139,659 | €212,618 | +€72,959 | +52.2% |
| Plant, machinery and equipment | 23 | €54,315 | €48,633 | -€5,682 | -10.5% |
| Furniture and vehicles | 24 | €31,431 | €24,935 | -€6,496 | -20.7% |
| Other tangible fixed assets | 26 | €44,908 | €45,254 | +€346 | +0.8% |
| Financial fixed assets | 28 | €9,900 | €9,900 | = | 0.0% |
| Current assets | 29/58 | €520,961 | €761,377 | +€240,416 | +46.1% |
| Amounts receivable after more than one year | 29 | €15,000 | €0 | -€15,000 | -100.0% |
| Other amounts receivable | 291 | €15,000 | €0 | -€15,000 | -100.0% |
| Stocks and contracts in progress | 3 | €212,096 | €256,231 | +€44,135 | +20.8% |
| Stocks | 30/36 | €212,096 | €256,231 | +€44,135 | +20.8% |
| Amounts receivable within one year | 40/41 | €132,155 | €141,326 | +€9,171 | +6.9% |
| Trade receivables | 40 | €122,539 | €135,272 | +€12,733 | +10.4% |
| Other amounts receivable | 41 | €9,616 | €6,054 | -€3,562 | -37.0% |
| Current investments | 50/53 | €64,996 | €85,360 | +€20,364 | +31.3% |
| Cash at bank and in hand | 54/58 | €89,529 | €271,540 | +€182,011 | +203.3% |
| Deferred charges and accrued income | 490/1 | €7,186 | €6,919 | -€267 | -3.7% |
| Total equity and liabilities | 10/49 | €801,174 | €1,102,717 | +€301,543 | +37.6% |
| Equity | 10/15 | €611,817 | €908,383 | +€296,566 | +48.5% |
| Contributions | 10/11 | €18,600 | €138,262 | +€119,662 | +643.3% |
| Reserves | 13 | €593,217 | €770,121 | +€176,904 | +29.8% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Tax-exempt reserves | 132 | €286 | €286 | +€1 | +0.2% |
| Distributable reserves | 133 | €591,072 | €769,835 | +€178,763 | +30.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €189,357 | €194,335 | +€4,978 | +2.6% |
| Amounts payable after more than one year | 17 | €21,333 | €8,533 | -€12,800 | -60.0% |
| Financial debts | 170/4 | €21,333 | €8,533 | -€12,800 | -60.0% |
| Amounts payable within one year | 42/48 | €168,004 | €184,807 | +€16,803 | +10.0% |
| Current portion of amounts payable after more than one year | 42 | €41,300 | €12,800 | -€28,500 | -69.0% |
| Trade debts | 44 | €64,332 | €105,814 | +€41,482 | +64.5% |
| Suppliers | 440/4 | €64,332 | €105,814 | +€41,482 | +64.5% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €54,874 | €57,365 | +€2,491 | +4.5% |
| Taxes | 450/3 | €25,552 | €36,800 | +€11,248 | +44.0% |
| Remuneration and social security | 454/9 | €29,322 | €20,564 | -€8,758 | -29.9% |
| Other amounts payable | 47/48 | €7,498 | €8,828 | +€1,330 | +17.7% |
| Accrued charges and deferred income | 492/3 | €20 | €995 | +€975 | +4875.0% |
| Non-recurring operating income | 76A | €115 | €0 | -€115 | -100.0% |
| Remuneration, social security and pensions | 62 | €151,356 | €197,206 | +€45,850 | +30.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,141 | €44,624 | -€9,517 | -17.6% |
| Other operating charges | 640/8 | €1,297 | €4,770 | +€3,473 | +267.9% |
| Non-recurring operating charges | 66A | €34,491 | €0 | -€34,491 | -100.0% |
| Gross operating margin | 9900 | €404,745 | €465,218 | +€60,473 | +14.9% |
| Operating profit (loss) | 9901 | €163,460 | €218,618 | +€55,158 | +33.7% |
| Financial income | 75/76B | €1,138 | €471 | -€667 | -58.6% |
| Recurring financial income | 75 | €1,138 | €471 | -€667 | -58.6% |
| Financial charges | 65/66B | €2,044 | €3,830 | +€1,786 | +87.4% |
| Recurring financial charges | 65 | €2,044 | €3,830 | +€1,786 | +87.4% |
| Profit (loss) for the period before taxes | 9903 | €162,554 | €215,258 | +€52,704 | +32.4% |
| Income taxes | 67/77 | €49,273 | €63,660 | +€14,387 | +29.2% |
| Profit (loss) for the period | 9904 | €113,281 | €151,598 | +€38,317 | +33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €113,281 | €151,598 | +€38,317 | +33.8% |
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.