M.B.E. AUTO PIECES SERVICES: 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.E. AUTO PIECES SERVICES
Largest movements
- Stocks and contracts -€7,816
down €7,816 (-20.3%), from €38,460 to €30,644
- Cash +€7,619
up €7,619 (+52.6%), from €14,480 to €22,099
mainly Other debts (+€30,000) and Stocks and contracts (+€7,816)
- Tangible fixed assets +€5,407
up €5,407 (+21.5%), from €25,126 to €30,533
of which Plant, machinery and equipment: +€5,408
- Receivables within one year +€2,994
up €2,994 (+2.5%), from €119,362 to €122,356
of which Trade receivables: +€11,009
- Other debts +€30,000
up €30,000 (+250%), from €12,000 to €42,000
- Tax, wage and social debts -€9,623
down €9,623 (-48.3%), from €19,910 to €10,287
of which Taxes: -€10,430
- Trade debts -€6,757
down €6,757 (-8.6%), from €78,308 to €71,551
- Profit (loss) carried forward -€5,394
down €5,394 (-7.5%), from €71,864 to €66,470
- Gross operating margin +€39,473
up €39,473 (+36,763%), from €107 to €39,580
- Financial income -€15,693
down €15,693 (-99.3%), from €15,804 to €111
of which Non-recurring financial income: -€15,680
- Other operating charges -€9,864
down €9,864 (-47.9%), from €20,609 to €10,745
- Staff costs +€5,265
up €5,265 (+19.2%), from €27,435 to €32,700
- Depreciation -€3,920
down €3,920 (-76.1%), from €5,152 to €1,232
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.
Derived cash bridge
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 | €202,541 | €210,768 | +€8,227 | +4.1% |
| Fixed assets | 21/28 | €30,241 | €35,618 | +€5,377 | +17.8% |
| Intangible fixed assets | 21 | €31 | - | -€31 | |
| Tangible fixed assets | 22/27 | €25,126 | €30,533 | +€5,407 | +21.5% |
| Land and buildings | 22 | €21,143 | €21,142 | -€1 | 0.0% |
| Plant, machinery and equipment | 23 | €1,483 | €6,891 | +€5,408 | +365% |
| Assets under construction and advance payments | 27 | €2,500 | €2,500 | = | 0.0% |
| Financial fixed assets | 28 | €5,085 | €5,085 | +€0 | 0.0% |
| Current assets | 29/58 | €172,301 | €175,150 | +€2,849 | +1.7% |
| Stocks and contracts in progress | 3 | €38,460 | €30,644 | -€7,816 | -20.3% |
| Stocks | 30/36 | €38,460 | €30,644 | -€7,816 | -20.3% |
| Amounts receivable within one year | 40/41 | €119,362 | €122,356 | +€2,994 | +2.5% |
| Trade receivables | 40 | €104,477 | €115,486 | +€11,009 | +10.5% |
| Other amounts receivable | 41 | €14,885 | €6,870 | -€8,015 | -53.8% |
| Cash at bank and in hand | 54/58 | €14,480 | €22,099 | +€7,619 | +52.6% |
| Deferred charges and accrued income | 490/1 | - | €51 | +€51 | |
| Total equity and liabilities | 10/49 | €202,541 | €210,768 | +€8,227 | +4.1% |
| Equity | 10/15 | €92,324 | €86,930 | -€5,394 | -5.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,864 | €66,470 | -€5,394 | -7.5% |
| Amounts payable | 17/49 | €110,218 | €123,838 | +€13,620 | +12.4% |
| Amounts payable within one year | 42/48 | €110,218 | €123,838 | +€13,620 | +12.4% |
| Trade debts | 44 | €78,308 | €71,551 | -€6,757 | -8.6% |
| Suppliers | 440/4 | €78,308 | €71,551 | -€6,757 | -8.6% |
| Taxes, remuneration and social security | 45 | €19,910 | €10,287 | -€9,623 | -48.3% |
| Taxes | 450/3 | €16,435 | €6,005 | -€10,430 | -63.5% |
| Remuneration and social security | 454/9 | €3,475 | €4,282 | +€807 | +23.2% |
| Other amounts payable | 47/48 | €12,000 | €42,000 | +€30,000 | +250% |
| Remuneration, social security and pensions | 62 | €27,435 | €32,700 | +€5,265 | +19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,152 | €1,232 | -€3,920 | -76.1% |
| Other operating charges | 640/8 | €20,609 | €10,745 | -€9,864 | -47.9% |
| Non-recurring operating charges | 66A | - | €280 | +€280 | |
| Gross operating margin | 9900 | €107 | €39,580 | +€39,473 | +36,763% |
| Operating profit (loss) | 9901 | -€53,088 | -€5,377 | +€47,711 | +89.9% |
| Financial income | 75/76B | €15,804 | €111 | -€15,693 | -99.3% |
| Recurring financial income | 75 | €124 | €111 | -€13 | -10.1% |
| Non-recurring financial income | 76B | €15,680 | - | -€15,680 | |
| Financial charges | 65/66B | €187 | €128 | -€59 | -31.5% |
| Recurring financial charges | 65 | €187 | €128 | -€59 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | -€37,471 | -€5,394 | +€32,077 | +85.6% |
| Profit (loss) for the period | 9904 | -€37,471 | -€5,394 | +€32,077 | +85.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,471 | -€5,394 | +€32,077 | +85.6% |
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 19 October 2026 via checked.be.