Skip to content

M&B Projects: 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.

What changed

M&B Projects

BE 0809.948.119
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€17,791
2024 · -€6,520+€24,311
Equity
-€66,148
2024 · -€83,939+€17,791
Cash
€2,023
2024 · €1,301+€722
Balance sheet total
€703,067
2024 · €655,564+€47,503

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€47,495

    up €47,495 (+109.7%), from €43,289 to €90,784

    of which Trade receivables: +€47,899

Equity and liabilities
  • Other debts +€40,826

    up €40,826 (+10.3%), from €396,294 to €437,120

  • Debts after one year -€18,106

    down €18,106 (-5.9%), from €305,080 to €286,975

  • Profit (loss) carried forward +€17,791

    up €17,791 (+17.4%), from -€102,539 to -€84,748

Income statement
  • Gross operating margin +€26,010

    up €26,010 (+110.7%), from €23,491 to €49,501

  • Depreciation +€1,912

    up €1,912 (+7.7%), from €24,771 to €26,683

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€6,520
Gross operating margin +€26,010
Depreciation -€1,912
Other operating charges -€63
Financial charges +€275
Result 2025 €17,791

Cash bridge derived

cash 2024 to 2025

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.

From operations +€44,489
Investment -€25,969
Financing -€17,798
Cash 2024 €1,301
Net result for the year +€17,791
Depreciation +€26,683
Receivables within one year -€47,495
Trade debts +€6,672
Tax, wage and social debts +€13
Other debts +€40,826
Investment in fixed assets (net) -€25,969
Debts after one year -€18,106
Current portion of long-term debt +€308
Cash 2025 €2,023
Every line side by side 34 lines
Line Code 2024 2025 Change %
Total assets 20/58 €655,564 €703,067 +€47,503 +7.2%
Fixed assets 21/28 €610,974 €610,260 -€714 -0.1%
Tangible fixed assets 22/27 €610,974 €610,260 -€714 -0.1%
Land and buildings 22 €424,205 €414,021 -€10,184 -2.4%
Furniture and vehicles 24 €1,400 €1,549 +€149 +10.7%
Other tangible fixed assets 26 €185,370 €194,690 +€9,321 +5.0%
Current assets 29/58 €44,590 €92,807 +€48,217 +108.1%
Amounts receivable within one year 40/41 €43,289 €90,784 +€47,495 +109.7%
Trade receivables 40 €42,699 €90,598 +€47,899 +112.2%
Other amounts receivable 41 €590 €186 -€404 -68.4%
Cash at bank and in hand 54/58 €1,301 €2,023 +€722 +55.5%
Total equity and liabilities 10/49 €655,564 €703,067 +€47,503 +7.2%
Equity 10/15 -€83,939 -€66,148 +€17,791 +21.2%
Contributions 10/11 €18,600 €18,600 = 0.0%
Profit (loss) carried forward 14 -€102,539 -€84,748 +€17,791 +17.4%
Amounts payable 17/49 €739,503 €769,215 +€29,712 +4.0%
Amounts payable after more than one year 17 €305,080 €286,975 -€18,106 -5.9%
Financial debts 170/4 €305,080 €286,975 -€18,106 -5.9%
Amounts payable within one year 42/48 €434,422 €482,240 +€47,818 +11.0%
Current portion of amounts payable after more than one year 42 €17,798 €18,106 +€308 +1.7%
Trade debts 44 €20,330 €27,002 +€6,672 +32.8%
Suppliers 440/4 €20,330 €27,002 +€6,672 +32.8%
Taxes, remuneration and social security 45 - €13 +€13
Taxes 450/3 - €13 +€13
Other amounts payable 47/48 €396,294 €437,120 +€40,826 +10.3%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €24,771 €26,683 +€1,912 +7.7%
Other operating charges 640/8 €1,854 €1,917 +€63 +3.4%
Gross operating margin 9900 €23,491 €49,501 +€26,010 +110.7%
Operating profit (loss) 9901 -€3,135 €20,901 +€24,035
Financial charges 65/66B €3,385 €3,110 -€275 -8.1%
Recurring financial charges 65 €3,385 €3,110 -€275 -8.1%
Profit (loss) for the period before taxes 9903 -€6,520 €17,791 +€24,311
Profit (loss) for the period 9904 -€6,520 €17,791 +€24,311
Profit (loss) for the period to be appropriated 9905 -€6,520 €17,791 +€24,311

Source: filed annual accounts (NBB), fiscal years ended 29 February 2024 and 28 February 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.