MOBISPOT: 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.
MOBISPOT
Largest movements
- Cash -€2,118
down €2,118 (-56.6%), from €3,741 to €1,623
mainly Other debts (-€3,600) and Trade debts (-€1,239)
- Deferred charges and accrued income -€776
no longer reported in 2024 (was €776)
- Intangible fixed assets -€303
down €303 (-92.3%), from €328 to €25
- Tangible fixed assets -€264
no longer reported in 2024 (was €264)
- Other debts -€3,600
down €3,600 (-1.0%), from €346,657 to €343,057
- Profit (loss) carried forward +€1,505
up €1,505 (+0.4%), from -€362,511 to -€361,006
- Trade debts -€1,239
down €1,239 (-42.2%), from €2,939 to €1,700
- Tax, wage and social debts -€126
down €126 (-42.0%), from €301 to €174
- Turnover +€6,300
new in 2024: €6,300
- Purchases and services +€5,504
new in 2024: €5,504
- Gross operating margin +€2,248
up €2,248 (+1522.8%), from €148 to €2,396
- Other operating charges -€384
no longer reported in 2024 (was €384)
- Depreciation -€304
down €304 (-34.9%), from €870 to €567
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 | €6,284 | €2,823 | -€3,461 | -55.1% |
| Fixed assets | 21/28 | €1,767 | €1,200 | -€567 | -32.1% |
| Intangible fixed assets | 21 | €328 | €25 | -€303 | -92.3% |
| Tangible fixed assets | 22/27 | €264 | - | -€264 | |
| Furniture and vehicles | 24 | €264 | - | -€264 | |
| Financial fixed assets | 28 | €1,175 | €1,175 | = | 0.0% |
| Current assets | 29/58 | €4,517 | €1,623 | -€2,894 | -64.1% |
| Cash at bank and in hand | 54/58 | €3,741 | €1,623 | -€2,118 | -56.6% |
| Deferred charges and accrued income | 490/1 | €776 | - | -€776 | |
| Total equity and liabilities | 10/49 | €6,284 | €2,823 | -€3,461 | -55.1% |
| Equity | 10/15 | -€343,613 | -€342,108 | +€1,505 | +0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €298 | €298 | = | 0.0% |
| Non-distributable reserves | 130/1 | €298 | €298 | = | 0.0% |
| Reserves not available under the articles | 1311 | €298 | €298 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€362,511 | -€361,006 | +€1,505 | +0.4% |
| Amounts payable | 17/49 | €349,897 | €344,931 | -€4,966 | -1.4% |
| Amounts payable within one year | 42/48 | €349,897 | €344,931 | -€4,966 | -1.4% |
| Trade debts | 44 | €2,939 | €1,700 | -€1,239 | -42.2% |
| Suppliers | 440/4 | €2,939 | €1,700 | -€1,239 | -42.2% |
| Taxes, remuneration and social security | 45 | €301 | €174 | -€126 | -42.0% |
| Taxes | 450/3 | €301 | €174 | -€126 | -42.0% |
| Other amounts payable | 47/48 | €346,657 | €343,057 | -€3,600 | -1.0% |
| Turnover | 70 | - | €6,300 | +€6,300 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €5,504 | +€5,504 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €870 | €567 | -€304 | -34.9% |
| Other operating charges | 640/8 | €384 | - | -€384 | |
| Gross operating margin | 9900 | €148 | €2,396 | +€2,248 | +1522.8% |
| Operating profit (loss) | 9901 | -€1,107 | €1,829 | +€2,936 | |
| Financial charges | 65/66B | €433 | €220 | -€214 | -49.3% |
| Recurring financial charges | 65 | €433 | €220 | -€214 | -49.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,541 | €1,609 | +€3,150 | |
| Income taxes | 67/77 | - | €104 | +€104 | |
| Profit (loss) for the period | 9904 | -€1,541 | €1,505 | +€3,046 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,541 | €1,505 | +€3,046 |
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 1 October 2026 via checked.be.