M.P. DIFFUSION (Matières Premières Diffusion): 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.
What changed
M.P. DIFFUSION (Matières Premières Diffusion)
NACE 46.820, Wholesale trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€1.2m
2024 · €7.5m-€8.7m
Equity
€45.0m
2024 · €46.6m-€1.6m
Cash
€15.9m
2024 · €5.2m+€10.7m
Balance sheet total
€54.5m
2024 · €64.7m-€10.2m
Largest movements
Assets
- Stocks and contracts -€12.5m
down €12.5m (-38.7%), from €32.3m to €19.8m
- Cash +€10.7m
up €10.7m (+205%), from €5.2m to €15.9m
mainly Stocks and contracts (+€12.5m) and Receivables within one year (+€7.0m)
- Receivables within one year -€7.0m
down €7.0m (-30.5%), from €22.8m to €15.8m
of which Trade receivables: -€12.3m
- Deferred charges and accrued income -€917,476
down €917,476 (-25.5%), from €3.6m to €2.7m
Equity and liabilities
- Accrued charges and deferred income -€6.0m
down €6.0m (-68.8%), from €8.8m to €2.7m
- Other debts -€3.5m
down €3.5m (-79.4%), from €4.4m to €900,097
- Reserves -€1.6m
down €1.6m (-3.4%), from €45.9m to €44.3m
of which Tax-exempt reserves: -€1.4m
- Tax, wage and social debts +€1.3m
up €1.3m (+85.1%), from €1.6m to €2.9m
of which Taxes: +€1.3m
Income statement
- Turnover -€95.2m
down €95.2m (-26.7%), from €356.5m to €261.3m
- Goods and materials -€86.7m
down €86.7m (-25.1%), from €345.3m to €258.6m
of which Purchases: -€95.4m
- Financial charges +€4.1m
up €4.1m (+93.9%), from €4.3m to €8.4m
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.
Result 2024
€7.5m
Turnover
-€95.2m
Other operating income
+€260,816
Goods and materials
+€86.7m
Services and other goods
+€635,092
Staff costs
-€192,648
Depreciation
+€54,272
Write-downs
-€1.8m
Other operating charges
-€3,823
Other operating items
+€2.0m
Financial income
+€434,488
Financial charges
-€4.1m
Taxes
+€2.6m
Deferred taxes and other
-€2,792
Result 2025
-€1.2m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€10.6m
Investment
+€394,560
Financing
-€326,960
Cash 2024
€5.2m
From operations (derived)
+€10.6m
Net result for the year
-€1.2m
Depreciation
+€138,414
Stocks and contracts
+€12.5m
Receivables within one year
+€7.0m
Deferred charges and accrued income
+€917,476
Provisions
-€30,676
Trade debts
-€519,724
Tax, wage and social debts
+€1.3m
Other debts
-€3.5m
Accrued charges and deferred income
-€6.0m
Investment (derived)
+€394,560
Investment in fixed assets (net)
+€394,560
Financing
-€326,960
Short-term financial debts
+€82,504
Contributions, distributions and other
-€409,464
Cash 2025
€15.9m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,686,318 | €54,493,875 | -€10.2m | -15.8% |
| Fixed assets | 21/28 | €821,788 | €288,814 | -€532,974 | -64.9% |
| Intangible fixed assets | 21 | €13,526 | €6,226 | -€7,300 | -54.0% |
| Tangible fixed assets | 22/27 | €807,694 | €282,020 | -€525,674 | -65.1% |
| Land and buildings | 22 | €452,985 | - | -€452,985 | |
| Plant, machinery and equipment | 23 | €127,049 | €124,860 | -€2,189 | -1.7% |
| Furniture and vehicles | 24 | €227,660 | €157,160 | -€70,500 | -31.0% |
| Financial fixed assets | 28 | €568 | €568 | = | 0.0% |
| Other financial fixed assets | 284/8 | €568 | €568 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €568 | €568 | = | 0.0% |
| Current assets | 29/58 | €63,864,531 | €54,205,060 | -€9.7m | -15.1% |
| Stocks and contracts in progress | 3 | €32,283,389 | €19,776,770 | -€12.5m | -38.7% |
| Stocks | 30/36 | €32,283,389 | €19,776,770 | -€12.5m | -38.7% |
| Goods purchased for resale | 34 | €31,499,096 | €18,990,977 | -€12.5m | -39.7% |
| Property held for sale | 35 | €784,292 | €785,792 | +€1,500 | +0.2% |
| Amounts receivable within one year | 40/41 | €22,759,455 | €15,809,102 | -€7.0m | -30.5% |
| Trade receivables | 40 | €21,083,778 | €8,821,014 | -€12.3m | -58.2% |
| Other amounts receivable | 41 | €1,675,678 | €6,988,087 | +€5.3m | +317% |
| Cash at bank and in hand | 54/58 | €5,222,978 | €15,937,957 | +€10.7m | +205% |
| Deferred charges and accrued income | 490/1 | €3,598,708 | €2,681,232 | -€917,476 | -25.5% |
| Total equity and liabilities | 10/49 | €64,686,318 | €54,493,875 | -€10.2m | -15.8% |
| Equity | 10/15 | €46,559,121 | €44,997,610 | -€1.6m | -3.4% |
| Contributions | 10/11 | €668,639 | €662,419 | -€6,220 | -0.9% |
| Reserves | 13 | €45,890,427 | €44,334,561 | -€1.6m | -3.4% |
| Tax-exempt reserves | 132 | €3,509,535 | €2,144,800 | -€1.4m | -38.9% |
| Distributable reserves | 133 | €42,380,892 | €42,189,761 | -€191,131 | -0.5% |
| Profit (loss) carried forward | 14 | €55 | €630 | +€575 | +1,054% |
| Provisions and deferred taxes | 16 | €1,030,676 | €1,000,000 | -€30,676 | -3.0% |
| Provisions for liabilities and charges | 160/5 | €1,000,000 | €1,000,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €1,000,000 | €1,000,000 | = | 0.0% |
| Deferred taxes | 168 | €30,676 | - | -€30,676 | |
| Amounts payable | 17/49 | €17,096,522 | €8,496,265 | -€8.6m | -50.3% |
| Amounts payable within one year | 42/48 | €8,327,705 | €5,760,932 | -€2.6m | -30.8% |
| Financial debts | 43 | €337,695 | €420,199 | +€82,504 | +24.4% |
| Credit institutions | 430/8 | €337,695 | €420,199 | +€82,504 | +24.4% |
| Trade debts | 44 | €2,024,770 | €1,505,046 | -€519,724 | -25.7% |
| Suppliers | 440/4 | €2,024,770 | €1,505,046 | -€519,724 | -25.7% |
| Taxes, remuneration and social security | 45 | €1,585,905 | €2,935,589 | +€1.3m | +85.1% |
| Taxes | 450/3 | €1,541,258 | €2,877,301 | +€1.3m | +86.7% |
| Remuneration and social security | 454/9 | €44,647 | €58,288 | +€13,641 | +30.6% |
| Other amounts payable | 47/48 | €4,379,335 | €900,097 | -€3.5m | -79.4% |
| Accrued charges and deferred income | 492/3 | €8,768,818 | €2,735,333 | -€6.0m | -68.8% |
| Operating income | 70/76A | €356,655,011 | €263,640,588 | -€93.0m | -26.1% |
| Turnover | 70 | €356,522,839 | €261,294,908 | -€95.2m | -26.7% |
| Other operating income | 74 | €132,172 | €392,988 | +€260,816 | +197% |
| Non-recurring operating income | 76A | - | €1,952,692 | +€2.0m | |
| Operating charges | 60/66A | €347,646,890 | €262,223,205 | -€85.4m | -24.6% |
| Goods for resale, raw materials and consumables | 60 | €345,252,717 | €258,553,421 | -€86.7m | -25.1% |
| Purchases | 600/8 | €341,467,779 | €246,117,265 | -€95.4m | -27.9% |
| Change in stocks: decrease (increase) | 609 | €3,784,938 | €12,436,156 | +€8.7m | +229% |
| Services and other goods | 61 | €1,766,972 | €1,131,880 | -€635,092 | -35.9% |
| Remuneration, social security and pensions | 62 | €468,577 | €661,225 | +€192,648 | +41.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €192,686 | €138,414 | -€54,272 | -28.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€71,959 | €1,696,546 | +€1.8m | |
| Other operating charges | 640/8 | €37,895 | €41,719 | +€3,823 | +10.1% |
| Operating profit (loss) | 9901 | €9,008,122 | €1,417,383 | -€7.6m | -84.3% |
| Financial income | 75/76B | €5,407,037 | €5,841,525 | +€434,488 | +8.0% |
| Recurring financial income | 75 | €5,407,037 | €5,841,525 | +€434,488 | +8.0% |
| Income from current assets | 751 | €540,378 | €2,203,961 | +€1.7m | +308% |
| Other financial income | 752/9 | €4,866,659 | €3,637,564 | -€1.2m | -25.3% |
| Financial charges | 65/66B | €4,338,164 | €8,409,531 | +€4.1m | +93.9% |
| Recurring financial charges | 65 | €4,338,164 | €8,409,531 | +€4.1m | +93.9% |
| Debt charges | 650 | €391,338 | €266,735 | -€124,602 | -31.8% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | - | €133,536 | +€133,536 | |
| Other financial charges | 652/9 | €3,946,826 | €8,009,260 | +€4.1m | +103% |
| Profit (loss) for the period before taxes | 9903 | €10,076,995 | -€1,150,622 | -€11.2m | |
| Transfer from deferred taxes | 780 | €2,792 | - | -€2,792 | |
| Income taxes | 67/77 | €2,581,212 | €1,424 | -€2.6m | -99.9% |
| Taxes | 670/3 | €2,581,212 | €1,424 | -€2.6m | -99.9% |
| Profit (loss) for the period | 9904 | €7,498,575 | -€1,152,046 | -€8.7m | |
| Transfer from tax-exempt reserves | 789 | €1,327,588 | €1,362,479 | +€34,891 | +2.6% |
| Transfer to tax-exempt reserves | 689 | €999,875 | - | -€999,875 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,826,288 | €210,433 | -€7.6m | -97.3% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.