MOBISWIFT: what changed
Two financial 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.
MOBISWIFT
Largest movements
- Tangible fixed assets -€50,724
down €50,724 (-14.9%), from €341,393 to €290,669
of which Plant, machinery and equipment: -€48,357
- Receivables within one year -€22,206
down €22,206 (-23.2%), from €95,892 to €73,686
of which Trade receivables: -€24,153
- Deferred charges and accrued income +€6,752
up €6,752 (+500.2%), from €1,350 to €8,102
- Cash -€6,699
down €6,699 (-52.2%), from €12,830 to €6,131
mainly Other debts (-€79,000) and Investment in fixed assets (net) (-€44,451)
- Stocks and contracts -€5,493
down €5,493 (-20.7%), from €26,505 to €21,012
- Other debts -€79,000
down €79,000 (-16.5%), from €480,000 to €401,000
- Current portion of long-term debt -€44,312
down €44,312 (-100.0%), from €44,312 to €0
- Profit (loss) carried forward +€13,699
up €13,699 (+10.8%), from -€127,296 to -€113,597
- Tax, wage and social debts +€11,847
up €11,847 (+62.1%), from €19,062 to €30,908
of which Remuneration and social security: +€11,316
- Accrued charges and deferred income +€11,241
up €11,241 (+93.5%), from €12,019 to €23,260
- Staff costs +€56,847
up €56,847 (+86.6%), from €65,613 to €122,460
- Gross operating margin +€34,207
up €34,207 (+16.2%), from €211,613 to €245,820
- Depreciation +€7,856
up €7,856 (+8.8%), from €89,086 to €96,942
- Other operating charges -€5,506
down €5,506 (-86.6%), from €6,356 to €851
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 | €480,839 | €400,702 | -€80,137 | -16.7% |
| Fixed assets | 21/28 | €344,262 | €291,771 | -€52,491 | -15.2% |
| Intangible fixed assets | 21 | €2,869 | €1,103 | -€1,767 | -61.6% |
| Tangible fixed assets | 22/27 | €341,393 | €290,669 | -€50,724 | -14.9% |
| Land and buildings | 22 | €13,487 | €11,409 | -€2,078 | -15.4% |
| Plant, machinery and equipment | 23 | €327,515 | €279,158 | -€48,357 | -14.8% |
| Furniture and vehicles | 24 | €391 | €101 | -€290 | -74.1% |
| Current assets | 29/58 | €136,577 | €108,931 | -€27,646 | -20.2% |
| Stocks and contracts in progress | 3 | €26,505 | €21,012 | -€5,493 | -20.7% |
| Stocks | 30/36 | €26,505 | €21,012 | -€5,493 | -20.7% |
| Amounts receivable within one year | 40/41 | €95,892 | €73,686 | -€22,206 | -23.2% |
| Trade receivables | 40 | €91,824 | €67,671 | -€24,153 | -26.3% |
| Other amounts receivable | 41 | €4,068 | €6,015 | +€1,947 | +47.9% |
| Cash at bank and in hand | 54/58 | €12,830 | €6,131 | -€6,699 | -52.2% |
| Deferred charges and accrued income | 490/1 | €1,350 | €8,102 | +€6,752 | +500.2% |
| Total equity and liabilities | 10/49 | €480,839 | €400,702 | -€80,137 | -16.7% |
| Equity | 10/15 | -€107,296 | -€93,597 | +€13,699 | +12.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€127,296 | -€113,597 | +€13,699 | +10.8% |
| Amounts payable | 17/49 | €588,135 | €494,299 | -€93,837 | -16.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €576,116 | €471,039 | -€105,078 | -18.2% |
| Current portion of amounts payable after more than one year | 42 | €44,312 | €0 | -€44,312 | -100.0% |
| Trade debts | 44 | €32,742 | €39,131 | +€6,388 | +19.5% |
| Suppliers | 440/4 | €32,742 | €39,131 | +€6,388 | +19.5% |
| Taxes, remuneration and social security | 45 | €19,062 | €30,908 | +€11,847 | +62.1% |
| Taxes | 450/3 | €3,494 | €4,025 | +€530 | +15.2% |
| Remuneration and social security | 454/9 | €15,568 | €26,884 | +€11,316 | +72.7% |
| Other amounts payable | 47/48 | €480,000 | €401,000 | -€79,000 | -16.5% |
| Accrued charges and deferred income | 492/3 | €12,019 | €23,260 | +€11,241 | +93.5% |
| Remuneration, social security and pensions | 62 | €65,613 | €122,460 | +€56,847 | +86.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89,086 | €96,942 | +€7,856 | +8.8% |
| Other operating charges | 640/8 | €6,356 | €851 | -€5,506 | -86.6% |
| Gross operating margin | 9900 | €211,613 | €245,820 | +€34,207 | +16.2% |
| Operating profit (loss) | 9901 | €50,557 | €25,567 | -€24,990 | -49.4% |
| Financial income | 75/76B | €0 | €24 | +€24 | +47640.0% |
| Recurring financial income | 75 | €0 | €24 | +€24 | +47640.0% |
| Financial charges | 65/66B | €12,660 | €11,892 | -€769 | -6.1% |
| Recurring financial charges | 65 | €12,660 | €11,892 | -€769 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €37,897 | €13,699 | -€24,198 | -63.9% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €37,897 | €13,699 | -€24,198 | -63.9% |
| Profit (loss) for the period to be appropriated | 9905 | €37,897 | €13,699 | -€24,198 | -63.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.