M.B.P.I. PROCESS: 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.P.I. PROCESS
Largest movements
- Cash +€39,939
up €39,939 (+93.0%), from €42,929 to €82,868
mainly Other debts (+€83,844) and Depreciation (+€11,602)
- Receivables within one year +€26,992
up €26,992 (+70.5%), from €38,266 to €65,258
of which Other amounts receivable: +€15,953
- Tangible fixed assets -€11,603
down €11,603 (-80.9%), from €14,349 to €2,746
of which Plant, machinery and equipment: -€10,767
- Stocks and contracts +€11,000
new in 2025: €11,000
- Other debts +€83,844
up €83,844, from €0 to €83,844
- Short-term financial debts -€11,753
down €11,753 (-74.6%), from €15,751 to €3,998
- Trade debts -€6,432
down €6,432 (-51.2%), from €12,557 to €6,125
- Profit (loss) carried forward +€5,775
up €5,775 (+14.7%), from €39,330 to €45,105
- Debts after one year -€3,998
no longer reported in 2025 (was €3,998)
- Turnover -€111,972
no longer reported in 2025 (was €111,972)
- Purchases and services -€78,931
no longer reported in 2025 (was €78,931)
- Gross operating margin -€11,483
down €11,483 (-34.8%), from €33,041 to €21,558
- Taxes -€1,717
down €1,717 (-38.0%), from €4,517 to €2,800
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 | €96,153 | €161,872 | +€65,719 | +68.3% |
| Fixed assets | 21/28 | €14,349 | €2,746 | -€11,603 | -80.9% |
| Tangible fixed assets | 22/27 | €14,349 | €2,746 | -€11,603 | -80.9% |
| Plant, machinery and equipment | 23 | €13,426 | €2,659 | -€10,767 | -80.2% |
| Furniture and vehicles | 24 | €923 | €87 | -€836 | -90.6% |
| Current assets | 29/58 | €81,804 | €159,126 | +€77,322 | +94.5% |
| Stocks and contracts in progress | 3 | - | €11,000 | +€11,000 | |
| Contracts in progress | 37 | - | €11,000 | +€11,000 | |
| Amounts receivable within one year | 40/41 | €38,266 | €65,258 | +€26,992 | +70.5% |
| Trade receivables | 40 | €33,256 | €44,295 | +€11,039 | +33.2% |
| Other amounts receivable | 41 | €5,010 | €20,963 | +€15,953 | +318% |
| Cash at bank and in hand | 54/58 | €42,929 | €82,868 | +€39,939 | +93.0% |
| Deferred charges and accrued income | 490/1 | €609 | - | -€609 | |
| Total equity and liabilities | 10/49 | €96,153 | €161,872 | +€65,719 | +68.3% |
| Equity | 10/15 | €59,330 | €65,105 | +€5,775 | +9.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,330 | €45,105 | +€5,775 | +14.7% |
| Amounts payable | 17/49 | €36,823 | €96,767 | +€59,944 | +163% |
| Amounts payable after more than one year | 17 | €3,998 | - | -€3,998 | |
| Financial debts | 170/4 | €3,998 | - | -€3,998 | |
| Amounts payable within one year | 42/48 | €32,825 | €96,767 | +€63,942 | +195% |
| Financial debts | 43 | €15,751 | €3,998 | -€11,753 | -74.6% |
| Credit institutions | 430/8 | €15,751 | €3,998 | -€11,753 | -74.6% |
| Trade debts | 44 | €12,557 | €6,125 | -€6,432 | -51.2% |
| Suppliers | 440/4 | €12,557 | €6,125 | -€6,432 | -51.2% |
| Taxes, remuneration and social security | 45 | €4,517 | €2,800 | -€1,717 | -38.0% |
| Taxes | 450/3 | €4,517 | €2,800 | -€1,717 | -38.0% |
| Other amounts payable | 47/48 | €0 | €83,844 | +€83,844 | |
| Turnover | 70 | €111,972 | - | -€111,972 | |
| Goods, raw materials, services and sundry goods | 60/61 | €78,931 | - | -€78,931 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,613 | €11,602 | -€1,011 | -8.0% |
| Other operating charges | 640/8 | €533 | €602 | +€69 | +12.9% |
| Non-recurring operating charges | 66A | - | €7 | +€7 | |
| Gross operating margin | 9900 | €33,041 | €21,558 | -€11,483 | -34.8% |
| Operating profit (loss) | 9901 | €19,895 | €9,347 | -€10,548 | -53.0% |
| Financial income | 75/76B | €110 | €464 | +€354 | +322% |
| Recurring financial income | 75 | €110 | €464 | +€354 | +322% |
| Financial charges | 65/66B | €1,492 | €1,236 | -€256 | -17.2% |
| Recurring financial charges | 65 | €1,492 | €1,236 | -€256 | -17.2% |
| Profit (loss) for the period before taxes | 9903 | €18,513 | €8,575 | -€9,938 | -53.7% |
| Income taxes | 67/77 | €4,517 | €2,800 | -€1,717 | -38.0% |
| Profit (loss) for the period | 9904 | €13,996 | €5,775 | -€8,221 | -58.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,996 | €5,775 | -€8,221 | -58.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.