M.B. SERVICES: 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. SERVICES
Largest movements
- Cash -€28,743
down €28,743 (-80.1%), from €35,867 to €7,124
mainly Other debts (-€17,498) and Contributions, distributions and other (-€15,000)
- Receivables within one year +€13,701
up €13,701 (+186.1%), from €7,362 to €21,062
- Tangible fixed assets +€1,509
up €1,509 (+19.1%), from €7,895 to €9,405
- Other debts -€17,498
down €17,498 (-67.7%), from €25,855 to €8,357
- Profit (loss) carried forward +€2,267
up €2,267 (+17.8%), from €12,719 to €14,986
- Tax, wage and social debts +€2,033
up €2,033 (+30.6%), from €6,646 to €8,679
- Gross operating margin -€4,253
down €4,253 (-14.6%), from €29,124 to €24,871
- Depreciation +€2,666
up €2,666 (+103.5%), from €2,575 to €5,241
- Taxes -€1,748
down €1,748 (-51.0%), from €3,427 to €1,679
- Other operating charges +€341
up €341 (+111.7%), from €305 to €646
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 | €51,124 | €37,591 | -€13,533 | -26.5% |
| Fixed assets | 21/28 | €7,895 | €9,405 | +€1,509 | +19.1% |
| Tangible fixed assets | 22/27 | €7,895 | €9,405 | +€1,509 | +19.1% |
| Furniture and vehicles | 24 | €7,895 | €9,405 | +€1,509 | +19.1% |
| Current assets | 29/58 | €43,228 | €28,186 | -€15,042 | -34.8% |
| Amounts receivable within one year | 40/41 | €7,362 | €21,062 | +€13,701 | +186.1% |
| Trade receivables | 40 | €7,362 | €21,062 | +€13,701 | +186.1% |
| Cash at bank and in hand | 54/58 | €35,867 | €7,124 | -€28,743 | -80.1% |
| Total equity and liabilities | 10/49 | €51,124 | €37,591 | -€13,533 | -26.5% |
| Equity | 10/15 | €17,719 | €19,986 | +€2,267 | +12.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,719 | €14,986 | +€2,267 | +17.8% |
| Amounts payable | 17/49 | €33,405 | €17,604 | -€15,800 | -47.3% |
| Amounts payable within one year | 42/48 | €33,405 | €17,604 | -€15,800 | -47.3% |
| Trade debts | 44 | €904 | €568 | -€335 | -37.1% |
| Suppliers | 440/4 | €904 | €568 | -€335 | -37.1% |
| Taxes, remuneration and social security | 45 | €6,646 | €8,679 | +€2,033 | +30.6% |
| Taxes | 450/3 | €6,646 | €8,679 | +€2,033 | +30.6% |
| Other amounts payable | 47/48 | €25,855 | €8,357 | -€17,498 | -67.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,575 | €5,241 | +€2,666 | +103.5% |
| Other operating charges | 640/8 | €305 | €646 | +€341 | +111.7% |
| Gross operating margin | 9900 | €29,124 | €24,871 | -€4,253 | -14.6% |
| Operating profit (loss) | 9901 | €26,244 | €18,984 | -€7,260 | -27.7% |
| Financial charges | 65/66B | €98 | €38 | -€60 | -61.0% |
| Recurring financial charges | 65 | €98 | €38 | -€60 | -61.0% |
| Profit (loss) for the period before taxes | 9903 | €26,146 | €18,946 | -€7,200 | -27.5% |
| Income taxes | 67/77 | €3,427 | €1,679 | -€1,748 | -51.0% |
| Profit (loss) for the period | 9904 | €22,719 | €17,267 | -€5,452 | -24.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,719 | €17,267 | -€5,452 | -24.0% |
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.