M.B. CONSTRUCTIONS: 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.
M.B. CONSTRUCTIONS
Largest movements
- Cash +€16,119
up €16,119 (+248.2%), from €6,495 to €22,614
mainly Receivables within one year (+€15,628) and Stocks and contracts (+€1,893)
- Receivables within one year -€15,628
down €15,628 (-87.7%), from €17,811 to €2,183
of which Trade receivables: -€10,063
- Stocks and contracts -€1,893
down €1,893 (-100.0%), from €1,893 to €0
- Financial fixed assets -€1,244
down €1,244 (-100.0%), from €1,244 to €0
- Tangible fixed assets -€428
down €428 (-100.0%), from €428 to €0
of which Furniture and vehicles: -€410
- Trade debts -€2,654
down €2,654 (-76.7%), from €3,461 to €807
- Other debts -€2,091
down €2,091 (-100.0%), from €2,091 to €0
- Profit (loss) carried forward +€1,670
up €1,670 (+24.3%), from €6,874 to €8,544
- Turnover -€87,071
down €87,071 (-48.0%), from €181,502 to €94,431
- Purchases and services -€54,611
down €54,611 (-49.4%), from €110,454 to €55,843
- Staff costs -€13,453
down €13,453 (-27.9%), from €48,240 to €34,787
- Taxes +€7,690
up €7,690 (+2699.3%), from €285 to €7,975
- Other operating charges +€4,573
up €4,573 (+2123.7%), from €215 to €4,788
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 | €27,872 | €24,797 | -€3,075 | -11.0% |
| Fixed assets | 21/28 | €1,672 | €0 | -€1,672 | -100.0% |
| Tangible fixed assets | 22/27 | €428 | €0 | -€428 | -100.0% |
| Plant, machinery and equipment | 23 | €18 | €0 | -€18 | -100.0% |
| Furniture and vehicles | 24 | €410 | €0 | -€410 | -100.0% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €1,244 | €0 | -€1,244 | -100.0% |
| Current assets | 29/58 | €26,200 | €24,797 | -€1,403 | -5.4% |
| Stocks and contracts in progress | 3 | €1,893 | €0 | -€1,893 | -100.0% |
| Stocks | 30/36 | €1,893 | €0 | -€1,893 | -100.0% |
| Amounts receivable within one year | 40/41 | €17,811 | €2,183 | -€15,628 | -87.7% |
| Trade receivables | 40 | €12,246 | €2,183 | -€10,063 | -82.2% |
| Other amounts receivable | 41 | €5,566 | €0 | -€5,566 | -100.0% |
| Cash at bank and in hand | 54/58 | €6,495 | €22,614 | +€16,119 | +248.2% |
| Total equity and liabilities | 10/49 | €27,872 | €24,797 | -€3,075 | -11.0% |
| Equity | 10/15 | €22,320 | €23,990 | +€1,670 | +7.5% |
| Contributions | 10/11 | €9,916 | €9,916 | = | 0.0% |
| Capital | 10 | €9,916 | €9,916 | = | 0.0% |
| Issued capital | 100 | €24,789 | €9,916 | -€14,874 | -60.0% |
| Uncalled capital | 101 | €14,874 | €0 | -€14,874 | -100.0% |
| Reserves | 13 | €5,531 | €5,531 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,531 | €5,531 | = | 0.0% |
| Legal reserve | 130 | €5,531 | €5,531 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,874 | €8,544 | +€1,670 | +24.3% |
| Amounts payable | 17/49 | €5,552 | €807 | -€4,745 | -85.5% |
| Amounts payable within one year | 42/48 | €5,552 | €807 | -€4,745 | -85.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Trade debts | 44 | €3,461 | €807 | -€2,654 | -76.7% |
| Suppliers | 440/4 | €3,461 | €807 | -€2,654 | -76.7% |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €2,091 | €0 | -€2,091 | -100.0% |
| Turnover | 70 | €181,502 | €94,431 | -€87,071 | -48.0% |
| Non-recurring operating income | 76A | €2,500 | - | -€2,500 | |
| Goods, raw materials, services and sundry goods | 60/61 | €110,454 | €55,843 | -€54,611 | -49.4% |
| Remuneration, social security and pensions | 62 | €48,240 | €34,787 | -€13,453 | -27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €215 | €4,788 | +€4,573 | +2123.7% |
| Gross operating margin | 9900 | €51,569 | €50,662 | -€907 | -1.8% |
| Operating profit (loss) | 9901 | €3,113 | €11,086 | +€7,973 | +256.1% |
| Financial charges | 65/66B | €3,789 | €1,441 | -€2,348 | -62.0% |
| Recurring financial charges | 65 | €3,789 | €1,441 | -€2,348 | -62.0% |
| Profit (loss) for the period before taxes | 9903 | -€676 | €9,645 | +€10,320 | |
| Income taxes | 67/77 | €285 | €7,975 | +€7,690 | +2699.3% |
| Profit (loss) for the period | 9904 | -€960 | €1,670 | +€2,630 | |
| Profit (loss) for the period to be appropriated | 9905 | -€960 | €1,670 | +€2,630 |
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 6 October 2026 via checked.be.