M.P Business Solution: 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.P Business Solution
Largest movements
- Cash -€6,991
down €6,991 (-30.2%), from €23,141 to €16,149
mainly Tax, wage and social debts (-€5,140) and Trade debts (-€4,238)
- Receivables within one year -€5,862
down €5,862 (-58.7%), from €9,978 to €4,116
of which Trade receivables: -€6,065
- Tangible fixed assets -€1,794
down €1,794 (-37.4%), from €4,798 to €3,003
- Formation expenses -€447
down €447 (-30.8%), from €1,453 to €1,006
- Tax, wage and social debts -€5,140
down €5,140 (-43.6%), from €11,787 to €6,648
- Trade debts -€4,238
down €4,238 (-83.9%), from €5,052 to €815
- Other debts -€2,574
no longer reported in 2025 (was €2,574)
- Profit (loss) carried forward -€1,643
new in 2025: -€1,643
- Accrued charges and deferred income -€1,500
no longer reported in 2025 (was €1,500)
- Gross operating margin -€17,099
down €17,099 (-85.9%), from €19,905 to €2,806
- Taxes -€4,632
down €4,632 (-96.1%), from €4,820 to €188
- Depreciation +€1,209
up €1,209 (+117%), from €1,033 to €2,241
- Financial charges -€242
down €242 (-13.6%), from €1,778 to €1,536
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 | €39,369 | €24,274 | -€15,095 | -38.3% |
| Formation expenses | 20 | €1,453 | €1,006 | -€447 | -30.8% |
| Fixed assets | 21/28 | €4,798 | €3,003 | -€1,794 | -37.4% |
| Tangible fixed assets | 22/27 | €4,798 | €3,003 | -€1,794 | -37.4% |
| Furniture and vehicles | 24 | €4,798 | €3,003 | -€1,794 | -37.4% |
| Current assets | 29/58 | €33,118 | €20,265 | -€12,853 | -38.8% |
| Amounts receivable within one year | 40/41 | €9,978 | €4,116 | -€5,862 | -58.7% |
| Trade receivables | 40 | €9,978 | €3,913 | -€6,065 | -60.8% |
| Other amounts receivable | 41 | - | €203 | +€203 | |
| Cash at bank and in hand | 54/58 | €23,141 | €16,149 | -€6,991 | -30.2% |
| Total equity and liabilities | 10/49 | €39,369 | €24,274 | -€15,095 | -38.3% |
| Equity | 10/15 | €18,455 | €16,812 | -€1,643 | -8.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €13,455 | €13,455 | = | 0.0% |
| Distributable reserves | 133 | €13,455 | €13,455 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,643 | -€1,643 | |
| Amounts payable | 17/49 | €20,914 | €7,462 | -€13,452 | -64.3% |
| Amounts payable within one year | 42/48 | €19,414 | €7,462 | -€11,952 | -61.6% |
| Trade debts | 44 | €5,052 | €815 | -€4,238 | -83.9% |
| Suppliers | 440/4 | €5,052 | €815 | -€4,238 | -83.9% |
| Taxes, remuneration and social security | 45 | €11,787 | €6,648 | -€5,140 | -43.6% |
| Taxes | 450/3 | €11,787 | €6,648 | -€5,140 | -43.6% |
| Other amounts payable | 47/48 | €2,574 | - | -€2,574 | |
| Accrued charges and deferred income | 492/3 | €1,500 | - | -€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,033 | €2,241 | +€1,209 | +117% |
| Other operating charges | 640/8 | €463 | €483 | +€20 | +4.4% |
| Gross operating margin | 9900 | €19,905 | €2,806 | -€17,099 | -85.9% |
| Operating profit (loss) | 9901 | €18,409 | €81 | -€18,328 | -99.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,778 | €1,536 | -€242 | -13.6% |
| Recurring financial charges | 65 | €1,778 | €1,536 | -€242 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €16,632 | -€1,454 | -€18,086 | |
| Income taxes | 67/77 | €4,820 | €188 | -€4,632 | -96.1% |
| Profit (loss) for the period | 9904 | €11,812 | -€1,643 | -€13,454 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,812 | -€1,643 | -€13,454 |
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 26 October 2026 via checked.be.