M.D.B.: 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.D.B.
Largest movements
- Cash -€2,270
down €2,270 (-91.3%), from €2,488 to €218
mainly Receivables within one year (-€2,059) and Net result for the year (-€640)
- Receivables within one year +€2,059
new in 2025: €2,059
- Profit (loss) carried forward -€640
down €640 (-8.7%), from -€7,369 to -€8,009
- Trade debts +€580
up €580 (+16.9%), from €3,429 to €4,009
- Other debts -€151
no longer reported in 2025 (was €151)
- Gross operating margin +€65
up €65, from -€65 to €0
- Other operating charges +€15
up €15 (+2.7%), from €564 to €580
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 | €2,488 | €2,276 | -€211 | -8.5% |
| Current assets | 29/58 | €2,488 | €2,276 | -€211 | -8.5% |
| Amounts receivable within one year | 40/41 | - | €2,059 | +€2,059 | |
| Other amounts receivable | 41 | - | €2,059 | +€2,059 | |
| Cash at bank and in hand | 54/58 | €2,488 | €218 | -€2,270 | -91.3% |
| Total equity and liabilities | 10/49 | €2,488 | €2,276 | -€211 | -8.5% |
| Equity | 10/15 | -€1,157 | -€1,797 | -€640 | -55.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11 | €11 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11 | €11 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11 | €11 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,369 | -€8,009 | -€640 | -8.7% |
| Amounts payable | 17/49 | €3,645 | €4,074 | +€428 | +11.8% |
| Amounts payable within one year | 42/48 | €3,580 | €4,009 | +€428 | +12.0% |
| Trade debts | 44 | €3,429 | €4,009 | +€580 | +16.9% |
| Suppliers | 440/4 | €3,429 | €4,009 | +€580 | +16.9% |
| Other amounts payable | 47/48 | €151 | - | -€151 | |
| Accrued charges and deferred income | 492/3 | €65 | €65 | = | 0.0% |
| Other operating charges | 640/8 | €564 | €580 | +€15 | +2.7% |
| Gross operating margin | 9900 | -€65 | €0 | +€65 | |
| Operating profit (loss) | 9901 | -€629 | -€580 | +€50 | +7.9% |
| Financial charges | 65/66B | €60 | €60 | = | 0.0% |
| Recurring financial charges | 65 | €60 | €60 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€689 | -€640 | +€50 | +7.2% |
| Profit (loss) for the period | 9904 | -€689 | -€640 | +€50 | +7.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€689 | -€640 | +€50 | +7.2% |
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 12 October 2026 via checked.be.