M.B. CONCEPT STORE: 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.
M.B. CONCEPT STORE
Largest movements
- Stocks and contracts +€39,793
up €39,793 (+52.8%), from €75,401 to €115,194
- Cash +€12,876
up €12,876 (+176.1%), from €7,310 to €20,186
mainly Trade debts (+€53,265) and Net result for the year (+€27,199)
- Tangible fixed assets +€10,313
up €10,313 (+150.0%), from €6,876 to €17,188
of which Furniture and vehicles: +€11,579
- Receivables within one year +€5,346
up €5,346 (+136.2%), from €3,925 to €9,271
- Intangible fixed assets -€2,510
down €2,510 (-26.0%), from €9,669 to €7,159
- Trade debts +€53,265
up €53,265 (+46.5%), from €114,482 to €167,747
- Profit (loss) carried forward +€27,199
up €27,199 (+25.6%), from -€106,355 to -€79,156
- Other debts -€17,150
down €17,150 (-51.2%), from €33,523 to €16,374
- Tax, wage and social debts +€3,353
up €3,353 (+6.9%), from €48,694 to €52,047
of which Taxes: +€22,156
- Gross operating margin +€39,373
up €39,373 (+54.5%), from €72,210 to €111,584
- Staff costs -€11,849
down €11,849 (-13.9%), from €85,008 to €73,159
- Taxes +€3,434
up €3,434, from -€3,216 to €218
- Depreciation +€2,668
up €2,668 (+70.7%), from €3,776 to €6,444
- Financial charges -€2,479
down €2,479 (-40.6%), from €6,103 to €3,624
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 | €116,581 | €182,248 | +€65,667 | +56.3% |
| Fixed assets | 21/28 | €29,944 | €37,597 | +€7,653 | +25.6% |
| Intangible fixed assets | 21 | €9,669 | €7,159 | -€2,510 | -26.0% |
| Tangible fixed assets | 22/27 | €6,876 | €17,188 | +€10,313 | +150.0% |
| Plant, machinery and equipment | 23 | €2,175 | €1,575 | -€600 | -27.6% |
| Furniture and vehicles | 24 | - | €11,579 | +€11,579 | |
| Other tangible fixed assets | 26 | €4,700 | €4,034 | -€666 | -14.2% |
| Financial fixed assets | 28 | €13,400 | €13,250 | -€150 | -1.1% |
| Current assets | 29/58 | €86,637 | €144,651 | +€58,015 | +67.0% |
| Stocks and contracts in progress | 3 | €75,401 | €115,194 | +€39,793 | +52.8% |
| Stocks | 30/36 | €75,401 | €115,194 | +€39,793 | +52.8% |
| Amounts receivable within one year | 40/41 | €3,925 | €9,271 | +€5,346 | +136.2% |
| Other amounts receivable | 41 | €3,925 | €9,271 | +€5,346 | +136.2% |
| Cash at bank and in hand | 54/58 | €7,310 | €20,186 | +€12,876 | +176.1% |
| Total equity and liabilities | 10/49 | €116,581 | €182,248 | +€65,667 | +56.3% |
| Equity | 10/15 | -€87,619 | -€60,420 | +€27,199 | +31.0% |
| Contributions | 10/11 | €18,300 | €18,300 | = | 0.0% |
| Reserves | 13 | €436 | €436 | = | 0.0% |
| Non-distributable reserves | 130/1 | €436 | €436 | = | 0.0% |
| Reserves not available under the articles | 1311 | €436 | €436 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€106,355 | -€79,156 | +€27,199 | +25.6% |
| Amounts payable | 17/49 | €204,200 | €242,668 | +€38,468 | +18.8% |
| Amounts payable after more than one year | 17 | €7,500 | €6,500 | -€1,000 | -13.3% |
| Financial debts | 170/4 | €7,500 | €6,500 | -€1,000 | -13.3% |
| Amounts payable within one year | 42/48 | €196,700 | €236,168 | +€39,468 | +20.1% |
| Trade debts | 44 | €114,482 | €167,747 | +€53,265 | +46.5% |
| Suppliers | 440/4 | €114,482 | €167,747 | +€53,265 | +46.5% |
| Taxes, remuneration and social security | 45 | €48,694 | €52,047 | +€3,353 | +6.9% |
| Taxes | 450/3 | €13,713 | €35,869 | +€22,156 | +161.6% |
| Remuneration and social security | 454/9 | €34,981 | €16,178 | -€18,803 | -53.8% |
| Other amounts payable | 47/48 | €33,523 | €16,374 | -€17,150 | -51.2% |
| Remuneration, social security and pensions | 62 | €85,008 | €73,159 | -€11,849 | -13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,776 | €6,444 | +€2,668 | +70.7% |
| Other operating charges | 640/8 | €3,050 | €970 | -€2,080 | -68.2% |
| Gross operating margin | 9900 | €72,210 | €111,584 | +€39,373 | +54.5% |
| Operating profit (loss) | 9901 | -€19,624 | €31,010 | +€50,634 | |
| Financial income | 75/76B | €244 | €31 | -€213 | -87.2% |
| Recurring financial income | 75 | €244 | €31 | -€213 | -87.2% |
| Financial charges | 65/66B | €6,103 | €3,624 | -€2,479 | -40.6% |
| Recurring financial charges | 65 | €6,103 | €3,624 | -€2,479 | -40.6% |
| Profit (loss) for the period before taxes | 9903 | -€25,484 | €27,417 | +€52,901 | |
| Income taxes | 67/77 | -€3,216 | €218 | +€3,434 | |
| Profit (loss) for the period | 9904 | -€22,267 | €27,199 | +€49,466 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,267 | €27,199 | +€49,466 |
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 11 October 2026 via checked.be.