MOBIPHIL: 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.
MOBIPHIL
Largest movements
- Tangible fixed assets -€11,335
down €11,335 (-57.7%), from €19,633 to €8,298
of which Furniture and vehicles: -€10,920
- Cash +€8,800
up €8,800 (+173.0%), from €5,087 to €13,887
mainly Depreciation (+€11,335) and Net result for the year (+€8,557)
- Receivables within one year +€2,243
up €2,243 (+30.1%), from €7,451 to €9,694
of which Other amounts receivable: +€2,533
- Deferred charges and accrued income +€359
up €359 (+47.2%), from €762 to €1,121
- Debts after one year -€8,437
down €8,437 (-79.5%), from €10,616 to €2,179
- Reserves +€8,000
up €8,000 (+243.2%), from €3,290 to €11,290
- Tax, wage and social debts +€2,997
up €2,997 (+255.5%), from €1,173 to €4,170
- Other debts -€2,949
no longer reported in 2025 (was €2,949)
- Profit (loss) carried forward +€557
up €557 (+6.7%), from -€8,332 to -€7,775
- Gross operating margin +€12,872
up €12,872 (+81.8%), from €15,729 to €28,601
- Taxes +€5,154
up €5,154 (+404.2%), from €1,275 to €6,429
- Staff costs -€774
down €774 (-43.7%), from €1,770 to €996
- Financial charges -€442
down €442 (-32.8%), from €1,349 to €907
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 | €32,983 | €33,051 | +€68 | +0.2% |
| Fixed assets | 21/28 | €19,683 | €8,348 | -€11,335 | -57.6% |
| Tangible fixed assets | 22/27 | €19,633 | €8,298 | -€11,335 | -57.7% |
| Furniture and vehicles | 24 | €17,011 | €6,091 | -€10,920 | -64.2% |
| Other tangible fixed assets | 26 | €2,622 | €2,207 | -€415 | -15.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €13,300 | €24,703 | +€11,402 | +85.7% |
| Amounts receivable within one year | 40/41 | €7,451 | €9,694 | +€2,243 | +30.1% |
| Trade receivables | 40 | €6,182 | €5,892 | -€290 | -4.7% |
| Other amounts receivable | 41 | €1,269 | €3,802 | +€2,533 | +199.6% |
| Cash at bank and in hand | 54/58 | €5,087 | €13,887 | +€8,800 | +173.0% |
| Deferred charges and accrued income | 490/1 | €762 | €1,121 | +€359 | +47.2% |
| Total equity and liabilities | 10/49 | €32,983 | €33,051 | +€68 | +0.2% |
| Equity | 10/15 | €9,218 | €17,775 | +€8,557 | +92.8% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €3,290 | €11,290 | +€8,000 | +243.2% |
| Distributable reserves | 133 | €3,290 | €11,290 | +€8,000 | +243.2% |
| Profit (loss) carried forward | 14 | -€8,332 | -€7,775 | +€557 | +6.7% |
| Amounts payable | 17/49 | €23,766 | €15,276 | -€8,490 | -35.7% |
| Amounts payable after more than one year | 17 | €10,616 | €2,179 | -€8,437 | -79.5% |
| Financial debts | 170/4 | €10,616 | €2,179 | -€8,437 | -79.5% |
| Amounts payable within one year | 42/48 | €13,150 | €13,097 | -€53 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €8,009 | €8,437 | +€428 | +5.3% |
| Trade debts | 44 | €1,020 | €491 | -€529 | -51.8% |
| Suppliers | 440/4 | €1,020 | €491 | -€529 | -51.8% |
| Taxes, remuneration and social security | 45 | €1,173 | €4,170 | +€2,997 | +255.5% |
| Taxes | 450/3 | €1,173 | €4,170 | +€2,997 | +255.5% |
| Other amounts payable | 47/48 | €2,949 | - | -€2,949 | |
| Remuneration, social security and pensions | 62 | €1,770 | €996 | -€774 | -43.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,452 | €11,335 | -€117 | -1.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €1,509 | - | -€1,509 | |
| Gross operating margin | 9900 | €15,729 | €28,601 | +€12,872 | +81.8% |
| Operating profit (loss) | 9901 | €610 | €15,871 | +€15,260 | +2500.4% |
| Financial income | 75/76B | €32 | €22 | -€9 | -29.3% |
| Recurring financial income | 75 | €32 | €22 | -€9 | -29.3% |
| Financial charges | 65/66B | €1,349 | €907 | -€442 | -32.8% |
| Recurring financial charges | 65 | €1,349 | €907 | -€442 | -32.8% |
| Profit (loss) for the period before taxes | 9903 | -€707 | €14,986 | +€15,693 | |
| Income taxes | 67/77 | €1,275 | €6,429 | +€5,154 | +404.2% |
| Profit (loss) for the period | 9904 | -€1,982 | €8,557 | +€10,539 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,982 | €8,557 | +€10,539 |
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 8 October 2026 via checked.be.