MOBOC: 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.
MOBOC
Largest movements
- Cash +€38,539
up €38,539 (+110.4%), from €34,912 to €73,451
mainly Net result for the year (+€41,115) and Receivables within one year (+€25,759)
- Receivables within one year -€25,759
down €25,759 (-78.5%), from €32,821 to €7,062
of which Trade receivables: -€25,861
- Tangible fixed assets +€15,079
up €15,079 (+18.1%), from €83,165 to €98,244
of which Plant, machinery and equipment: +€26,226
- Current investments +€4,000
new in 2025: €4,000
- Profit (loss) carried forward +€41,115
up €41,115 (+46.2%), from -€89,059 to -€47,945
- Trade debts +€13,074
up €13,074 (+46.2%), from €28,297 to €41,371
- Debts after one year -€9,944
down €9,944 (-16.7%), from €59,626 to €49,682
- Other debts -€7,380
down €7,380 (-6.1%), from €120,389 to €113,009
- Write-downs -€26,262
down €26,262 (-59.5%), from €44,144 to €17,882
- Gross operating margin +€17,342
up €17,342 (+30.1%), from €57,601 to €74,943
- Depreciation -€1,726
down €1,726 (-10.4%), from €16,547 to €14,821
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 | €187,762 | €223,723 | +€35,961 | +19.2% |
| Fixed assets | 21/28 | €83,165 | €98,244 | +€15,079 | +18.1% |
| Tangible fixed assets | 22/27 | €83,165 | €98,244 | +€15,079 | +18.1% |
| Plant, machinery and equipment | 23 | €7,828 | €34,054 | +€26,226 | +335.0% |
| Other tangible fixed assets | 26 | €75,338 | €64,190 | -€11,147 | -14.8% |
| Current assets | 29/58 | €104,597 | €125,479 | +€20,882 | +20.0% |
| Stocks and contracts in progress | 3 | €34,836 | €36,957 | +€2,121 | +6.1% |
| Stocks | 30/36 | €34,836 | €36,957 | +€2,121 | +6.1% |
| Amounts receivable within one year | 40/41 | €32,821 | €7,062 | -€25,759 | -78.5% |
| Trade receivables | 40 | €32,812 | €6,951 | -€25,861 | -78.8% |
| Other amounts receivable | 41 | €9 | €112 | +€102 | +1106.2% |
| Current investments | 50/53 | - | €4,000 | +€4,000 | |
| Cash at bank and in hand | 54/58 | €34,912 | €73,451 | +€38,539 | +110.4% |
| Deferred charges and accrued income | 490/1 | €2,028 | €4,009 | +€1,980 | +97.6% |
| Total equity and liabilities | 10/49 | €187,762 | €223,723 | +€35,961 | +19.2% |
| Equity | 10/15 | -€39,059 | €2,055 | +€41,115 | |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€89,059 | -€47,945 | +€41,115 | +46.2% |
| Amounts payable | 17/49 | €226,821 | €221,668 | -€5,154 | -2.3% |
| Amounts payable after more than one year | 17 | €59,626 | €49,682 | -€9,944 | -16.7% |
| Financial debts | 170/4 | €59,626 | €49,682 | -€9,944 | -16.7% |
| Amounts payable within one year | 42/48 | €166,286 | €171,076 | +€4,790 | +2.9% |
| Current portion of amounts payable after more than one year | 42 | €9,771 | €9,944 | +€172 | +1.8% |
| Trade debts | 44 | €28,297 | €41,371 | +€13,074 | +46.2% |
| Suppliers | 440/4 | €28,297 | €41,371 | +€13,074 | +46.2% |
| Advances received on contracts in progress | 46 | - | €1,143 | +€1,143 | |
| Taxes, remuneration and social security | 45 | €7,829 | €5,610 | -€2,220 | -28.4% |
| Taxes | 450/3 | €7,829 | €5,610 | -€2,220 | -28.4% |
| Other amounts payable | 47/48 | €120,389 | €113,009 | -€7,380 | -6.1% |
| Accrued charges and deferred income | 492/3 | €909 | €909 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,547 | €14,821 | -€1,726 | -10.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €44,144 | €17,882 | -€26,262 | -59.5% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €57,601 | €74,943 | +€17,342 | +30.1% |
| Operating profit (loss) | 9901 | -€3,475 | €41,852 | +€45,327 | |
| Financial income | 75/76B | €197 | €569 | +€372 | +188.6% |
| Recurring financial income | 75 | €197 | €569 | +€372 | +188.6% |
| Financial charges | 65/66B | €1,892 | €1,307 | -€585 | -30.9% |
| Recurring financial charges | 65 | €1,892 | €1,307 | -€585 | -30.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,170 | €41,115 | +€46,285 | |
| Profit (loss) for the period | 9904 | -€5,170 | €41,115 | +€46,285 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,170 | €41,115 | +€46,285 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.