M.N.P. Group: 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.N.P. Group
Largest movements
- Cash +€15,928
up €15,928 (+57.0%), from €27,944 to €43,872
mainly Other debts (+€168,832) and Net result for the year (+€142,785)
- Receivables within one year -€13,677
down €13,677 (-7.4%), from €184,566 to €170,888
of which Other amounts receivable: -€12,789
- Other debts +€168,832
up €168,832 (+85.5%), from €197,445 to €366,277
- Reserves -€85,000
down €85,000 (-11.1%), from €765,500 to €680,500
of which Distributable reserves: -€85,000
- Debts after one year -€84,429
down €84,429 (-59.3%), from €142,334 to €57,905
- Financial income +€29,678
up €29,678 (+48.5%), from €61,171 to €90,849
- Gross operating margin +€14,670
up €14,670 (+16.7%), from €87,649 to €102,319
- Taxes +€5,754
up €5,754 (+21.3%), from €26,994 to €32,749
- Other operating charges -€5,289
down €5,289 (-72.7%), from €7,277 to €1,988
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 | €1,254,767 | €1,254,354 | -€413 | 0.0% |
| Fixed assets | 21/28 | €1,036,726 | €1,034,415 | -€2,311 | -0.2% |
| Tangible fixed assets | 22/27 | €6,619 | €4,308 | -€2,311 | -34.9% |
| Furniture and vehicles | 24 | €3,324 | €1,852 | -€1,472 | -44.3% |
| Other tangible fixed assets | 26 | €3,295 | €2,456 | -€839 | -25.5% |
| Financial fixed assets | 28 | €1,030,108 | €1,030,108 | = | 0.0% |
| Current assets | 29/58 | €218,041 | €219,938 | +€1,898 | +0.9% |
| Amounts receivable within one year | 40/41 | €184,566 | €170,888 | -€13,677 | -7.4% |
| Trade receivables | 40 | €24,184 | €23,295 | -€889 | -3.7% |
| Other amounts receivable | 41 | €160,382 | €147,593 | -€12,789 | -8.0% |
| Cash at bank and in hand | 54/58 | €27,944 | €43,872 | +€15,928 | +57.0% |
| Deferred charges and accrued income | 490/1 | €5,531 | €5,178 | -€353 | -6.4% |
| Total equity and liabilities | 10/49 | €1,254,767 | €1,254,354 | -€413 | 0.0% |
| Equity | 10/15 | €792,209 | €709,995 | -€82,215 | -10.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €765,500 | €680,500 | -€85,000 | -11.1% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €763,500 | €678,500 | -€85,000 | -11.1% |
| Profit (loss) carried forward | 14 | €6,709 | €9,495 | +€2,785 | +41.5% |
| Amounts payable | 17/49 | €462,558 | €544,359 | +€81,802 | +17.7% |
| Amounts payable after more than one year | 17 | €142,334 | €57,905 | -€84,429 | -59.3% |
| Financial debts | 170/4 | €142,334 | €57,905 | -€84,429 | -59.3% |
| Amounts payable within one year | 42/48 | €315,339 | €482,077 | +€166,738 | +52.9% |
| Current portion of amounts payable after more than one year | 42 | €93,319 | €84,429 | -€8,890 | -9.5% |
| Financial debts | 43 | €8,387 | €8,333 | -€54 | -0.6% |
| Credit institutions | 430/8 | €8,387 | €8,333 | -€54 | -0.6% |
| Trade debts | 44 | €419 | €1,884 | +€1,465 | +349% |
| Suppliers | 440/4 | €419 | €1,884 | +€1,465 | +349% |
| Taxes, remuneration and social security | 45 | €15,768 | €21,153 | +€5,385 | +34.2% |
| Taxes | 450/3 | €15,768 | €21,153 | +€5,385 | +34.2% |
| Other amounts payable | 47/48 | €197,445 | €366,277 | +€168,832 | +85.5% |
| Accrued charges and deferred income | 492/3 | €4,884 | €4,378 | -€507 | -10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,932 | €2,311 | +€379 | +19.6% |
| Other operating charges | 640/8 | €7,277 | €1,988 | -€5,289 | -72.7% |
| Gross operating margin | 9900 | €87,649 | €102,319 | +€14,670 | +16.7% |
| Operating profit (loss) | 9901 | €78,440 | €98,020 | +€19,580 | +25.0% |
| Financial income | 75/76B | €61,171 | €90,849 | +€29,678 | +48.5% |
| Recurring financial income | 75 | €61,171 | €90,849 | +€29,678 | +48.5% |
| Financial charges | 65/66B | €13,572 | €13,336 | -€237 | -1.7% |
| Recurring financial charges | 65 | €13,572 | €13,336 | -€237 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €126,038 | €175,534 | +€49,495 | +39.3% |
| Income taxes | 67/77 | €26,994 | €32,749 | +€5,754 | +21.3% |
| Profit (loss) for the period | 9904 | €99,044 | €142,785 | +€43,741 | +44.2% |
| Profit (loss) for the period to be appropriated | 9905 | €99,044 | €142,785 | +€43,741 | +44.2% |
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 31 October 2026 via checked.be.