M-Be Tax: 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-Be Tax
Largest movements
- Tangible fixed assets +€15,333
up €15,333 (+1,022%), from €1,500 to €16,833
- Cash +€12,305
up €12,305 (+165%), from €7,460 to €19,765
mainly Tax, wage and social debts (+€19,498) and Net result for the year (+€10,468)
- Receivables within one year -€3,727
down €3,727 (-27.2%), from €13,708 to €9,981
- Tax, wage and social debts +€19,498
up €19,498 (+298%), from €6,546 to €26,045
of which Taxes: +€10,033
- Profit (loss) carried forward +€10,468
up €10,468 (+178%), from €5,873 to €16,341
- Other debts -€3,935
no longer reported in 2025 (was €3,935)
- Trade debts -€2,153
down €2,153 (-24.3%), from €8,863 to €6,710
- Gross operating margin +€36,137
up €36,137 (+127%), from €28,472 to €64,609
- Staff costs +€28,079
up €28,079 (+144%), from €19,501 to €47,579
- Depreciation +€2,167
up €2,167 (+433%), from €500 to €2,667
- Taxes +€1,350
up €1,350 (+74.7%), from €1,806 to €3,156
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 | €25,218 | €49,129 | +€23,912 | +94.8% |
| Fixed assets | 21/28 | €4,050 | €19,383 | +€15,333 | +379% |
| Tangible fixed assets | 22/27 | €1,500 | €16,833 | +€15,333 | +1,022% |
| Furniture and vehicles | 24 | €1,500 | €16,833 | +€15,333 | +1,022% |
| Financial fixed assets | 28 | €2,550 | €2,550 | = | 0.0% |
| Current assets | 29/58 | €21,168 | €29,746 | +€8,578 | +40.5% |
| Amounts receivable within one year | 40/41 | €13,708 | €9,981 | -€3,727 | -27.2% |
| Trade receivables | 40 | €13,708 | €9,981 | -€3,727 | -27.2% |
| Cash at bank and in hand | 54/58 | €7,460 | €19,765 | +€12,305 | +165% |
| Total equity and liabilities | 10/49 | €25,218 | €49,129 | +€23,912 | +94.8% |
| Equity | 10/15 | €5,873 | €16,341 | +€10,468 | +178% |
| Profit (loss) carried forward | 14 | €5,873 | €16,341 | +€10,468 | +178% |
| Amounts payable | 17/49 | €19,344 | €32,788 | +€13,443 | +69.5% |
| Amounts payable within one year | 42/48 | €19,344 | €32,754 | +€13,410 | +69.3% |
| Trade debts | 44 | €8,863 | €6,710 | -€2,153 | -24.3% |
| Suppliers | 440/4 | €8,863 | €6,710 | -€2,153 | -24.3% |
| Taxes, remuneration and social security | 45 | €6,546 | €26,045 | +€19,498 | +298% |
| Taxes | 450/3 | €3,248 | €13,282 | +€10,033 | +309% |
| Remuneration and social security | 454/9 | €3,298 | €12,763 | +€9,465 | +287% |
| Other amounts payable | 47/48 | €3,935 | - | -€3,935 | |
| Accrued charges and deferred income | 492/3 | - | €33 | +€33 | |
| Remuneration, social security and pensions | 62 | €19,501 | €47,579 | +€28,079 | +144% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €500 | €2,667 | +€2,167 | +433% |
| Other operating charges | 640/8 | €779 | €416 | -€363 | -46.6% |
| Gross operating margin | 9900 | €28,472 | €64,609 | +€36,137 | +127% |
| Operating profit (loss) | 9901 | €7,693 | €13,948 | +€6,255 | +81.3% |
| Financial income | 75/76B | €0 | €46 | +€46 | +22,780% |
| Recurring financial income | 75 | €0 | €46 | +€46 | +22,780% |
| Financial charges | 65/66B | €14 | €369 | +€356 | +2,604% |
| Recurring financial charges | 65 | €14 | €369 | +€356 | +2,604% |
| Profit (loss) for the period before taxes | 9903 | €7,679 | €13,624 | +€5,945 | +77.4% |
| Income taxes | 67/77 | €1,806 | €3,156 | +€1,350 | +74.7% |
| Profit (loss) for the period | 9904 | €5,873 | €10,468 | +€4,595 | +78.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,873 | €10,468 | +€4,595 | +78.2% |
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 20 October 2026 via checked.be.