MOBRA: 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.
MOBRA
Largest movements
- Stocks and contracts +€72,200
up €72,200 (+76.4%), from €94,557 to €166,757
- Receivables within one year +€5,576
up €5,576 (+13138.4%), from €42 to €5,618
of which Other amounts receivable: +€5,618
- Trade debts +€54,788
up €54,788 (+66.8%), from €81,978 to €136,766
- Profit (loss) carried forward +€16,351
up €16,351 (+45.6%), from -€35,853 to -€19,502
- Tax, wage and social debts +€6,626
up €6,626 (+36.5%), from €18,152 to €24,778
of which Remuneration and social security: +€11,682
- Turnover +€84,781
up €84,781 (+22.0%), from €384,970 to €469,751
- Purchases and services +€68,636
up €68,636 (+20.1%), from €340,799 to €409,435
- Write-downs -€44,940
no longer reported in 2025 (was €44,940)
- Gross operating margin +€16,145
up €16,145 (+35.4%), from €45,671 to €61,816
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €102,828 | €180,384 | +€77,556 | +75.4% |
| Fixed assets | 21/28 | €8,228 | €8,008 | -€220 | -2.7% |
| Tangible fixed assets | 22/27 | €1,228 | €1,008 | -€220 | -17.9% |
| Plant, machinery and equipment | 23 | €1,228 | €1,008 | -€220 | -17.9% |
| Financial fixed assets | 28 | €7,000 | €7,000 | = | 0.0% |
| Current assets | 29/58 | €94,600 | €172,376 | +€77,776 | +82.2% |
| Stocks and contracts in progress | 3 | €94,557 | €166,757 | +€72,200 | +76.4% |
| Stocks | 30/36 | €94,557 | €166,757 | +€72,200 | +76.4% |
| Amounts receivable within one year | 40/41 | €42 | €5,618 | +€5,576 | +13138.4% |
| Trade receivables | 40 | €42 | - | -€42 | |
| Other amounts receivable | 41 | - | €5,618 | +€5,618 | |
| Total equity and liabilities | 10/49 | €102,828 | €180,384 | +€77,556 | +75.4% |
| Equity | 10/15 | -€29,653 | -€13,302 | +€16,351 | +55.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,853 | -€19,502 | +€16,351 | +45.6% |
| Amounts payable | 17/49 | €132,481 | €193,686 | +€61,205 | +46.2% |
| Amounts payable within one year | 42/48 | €132,481 | €193,686 | +€61,205 | +46.2% |
| Financial debts | 43 | €3,992 | €4,991 | +€999 | +25.0% |
| Credit institutions | 430/8 | €3,992 | €4,991 | +€999 | +25.0% |
| Trade debts | 44 | €81,978 | €136,766 | +€54,788 | +66.8% |
| Suppliers | 440/4 | €81,978 | €136,766 | +€54,788 | +66.8% |
| Taxes, remuneration and social security | 45 | €18,152 | €24,778 | +€6,626 | +36.5% |
| Taxes | 450/3 | €17,742 | €12,685 | -€5,056 | -28.5% |
| Remuneration and social security | 454/9 | €411 | €12,093 | +€11,682 | +2844.8% |
| Other amounts payable | 47/48 | €28,358 | €27,150 | -€1,208 | -4.3% |
| Turnover | 70 | €384,970 | €469,751 | +€84,781 | +22.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €340,799 | €409,435 | +€68,636 | +20.1% |
| Remuneration, social security and pensions | 62 | €34,217 | €37,682 | +€3,466 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,470 | €220 | -€2,250 | -91.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €44,940 | - | -€44,940 | |
| Other operating charges | 640/8 | €951 | €5,494 | +€4,543 | +478.0% |
| Gross operating margin | 9900 | €45,671 | €61,816 | +€16,145 | +35.4% |
| Operating profit (loss) | 9901 | -€36,907 | €18,419 | +€55,326 | |
| Financial charges | 65/66B | €2,526 | €2,069 | -€457 | -18.1% |
| Recurring financial charges | 65 | €2,526 | €2,069 | -€457 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | -€39,433 | €16,351 | +€55,784 | |
| Profit (loss) for the period | 9904 | -€39,433 | €16,351 | +€55,784 | |
| Profit (loss) for the period to be appropriated | 9905 | -€39,433 | €16,351 | +€55,784 |
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 29 September 2026 via checked.be.