M.B.S.CONSTRUCTIONS SPRL: 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.S.CONSTRUCTIONS SPRL
Largest movements
- Receivables within one year +€40,751
up €40,751 (+50.5%), from €80,751 to €121,502
of which Trade receivables: +€32,377
- Tangible fixed assets +€28,489
up €28,489 (+390%), from €7,306 to €35,795
- Cash -€5,459
down €5,459 (-55.5%), from €9,839 to €4,380
mainly Receivables within one year (-€40,751) and Investment in fixed assets (net) (-€38,045)
- Debts after one year +€19,404
new in 2025: €19,404
- Profit (loss) carried forward +€16,793
up €16,793 (+22.9%), from €73,279 to €90,072
- Trade debts +€11,306
up €11,306 (+139%), from €8,105 to €19,411
- Short-term financial debts +€10,000
new in 2025: €10,000
- Current portion of long-term debt +€7,277
new in 2025: €7,277
- Staff costs -€36,135
down €36,135 (-23.5%), from €154,061 to €117,926
- Gross operating margin -€17,341
down €17,341 (-9.7%), from €179,161 to €161,820
- Depreciation +€6,485
up €6,485 (+233%), from €2,781 to €9,267
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 | €123,326 | €188,948 | +€65,622 | +53.2% |
| Fixed assets | 21/28 | €29,736 | €58,514 | +€28,778 | +96.8% |
| Tangible fixed assets | 22/27 | €7,306 | €35,795 | +€28,489 | +390% |
| Furniture and vehicles | 24 | €7,306 | €35,795 | +€28,489 | +390% |
| Financial fixed assets | 28 | €22,430 | €22,719 | +€289 | +1.3% |
| Current assets | 29/58 | €93,590 | €130,434 | +€36,844 | +39.4% |
| Stocks and contracts in progress | 3 | €3,000 | €3,000 | = | 0.0% |
| Stocks | 30/36 | €3,000 | €3,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €80,751 | €121,502 | +€40,751 | +50.5% |
| Trade receivables | 40 | €69,597 | €101,974 | +€32,377 | +46.5% |
| Other amounts receivable | 41 | €11,154 | €19,528 | +€8,374 | +75.1% |
| Cash at bank and in hand | 54/58 | €9,839 | €4,380 | -€5,459 | -55.5% |
| Deferred charges and accrued income | 490/1 | - | €1,552 | +€1,552 | |
| Total equity and liabilities | 10/49 | €123,326 | €188,948 | +€65,622 | +53.2% |
| Equity | 10/15 | €100,650 | €117,443 | +€16,793 | +16.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €21,171 | €21,171 | = | 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% |
| Distributable reserves | 133 | €19,311 | €19,311 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,279 | €90,072 | +€16,793 | +22.9% |
| Amounts payable | 17/49 | €22,676 | €71,505 | +€48,829 | +215% |
| Amounts payable after more than one year | 17 | - | €19,404 | +€19,404 | |
| Financial debts | 170/4 | - | €19,404 | +€19,404 | |
| Amounts payable within one year | 42/48 | €22,676 | €52,101 | +€29,424 | +130% |
| Current portion of amounts payable after more than one year | 42 | - | €7,277 | +€7,277 | |
| Financial debts | 43 | - | €10,000 | +€10,000 | |
| Credit institutions | 430/8 | - | €10,000 | +€10,000 | |
| Trade debts | 44 | €8,105 | €19,411 | +€11,306 | +139% |
| Suppliers | 440/4 | €8,105 | €19,411 | +€11,306 | +139% |
| Taxes, remuneration and social security | 45 | €14,571 | €15,413 | +€842 | +5.8% |
| Taxes | 450/3 | €7,563 | €9,643 | +€2,080 | +27.5% |
| Remuneration and social security | 454/9 | €7,008 | €5,770 | -€1,238 | -17.7% |
| Remuneration, social security and pensions | 62 | €154,061 | €117,926 | -€36,135 | -23.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,781 | €9,267 | +€6,485 | +233% |
| Other operating charges | 640/8 | €2,838 | €4,143 | +€1,305 | +46.0% |
| Gross operating margin | 9900 | €179,161 | €161,820 | -€17,341 | -9.7% |
| Operating profit (loss) | 9901 | €19,480 | €30,484 | +€11,004 | +56.5% |
| Financial income | 75/76B | - | €0 | = | |
| Recurring financial income | 75 | - | €0 | = | |
| Financial charges | 65/66B | €5,516 | €5,935 | +€419 | +7.6% |
| Recurring financial charges | 65 | €5,516 | €5,935 | +€419 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €13,965 | €24,549 | +€10,585 | +75.8% |
| Income taxes | 67/77 | €6,000 | €7,756 | +€1,756 | +29.3% |
| Profit (loss) for the period | 9904 | €7,965 | €16,793 | +€8,829 | +111% |
| Profit (loss) for the period to be appropriated | 9905 | €7,965 | €16,793 | +€8,829 | +111% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.