MABI: 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.
MABI
Largest movements
- Receivables within one year +€30,454
up €30,454 (+33.8%), from €90,099 to €120,553
- Cash -€15,851
down €15,851 (-82.6%), from €19,194 to €3,343
mainly Receivables within one year (-€30,454) and Deferred charges and accrued income (-€1,700)
- Financial fixed assets -€2,497
no longer reported in 2025 (was €2,497)
- Deferred charges and accrued income +€1,700
new in 2025: €1,700
- Tax, wage and social debts +€9,120
up €9,120 (+48.3%), from €18,878 to €27,998
of which Taxes: +€5,453
- Profit (loss) carried forward +€2,613
up €2,613 (+0.3%), from -€1.0m to -€1.0m
- Other debts +€1,880
up €1,880 (+3.5%), from €54,200 to €56,080
- Accrued charges and deferred income +€1,316
up €1,316 (+88.6%), from €1,484 to €2,800
- Gross operating margin +€41,431
up €41,431 (+101%), from €41,214 to €82,645
- Staff costs +€35,693
up €35,693 (+87.7%), from €40,715 to €76,407
- Financial charges +€1,712
up €1,712 (+113%), from €1,513 to €3,225
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 | €111,790 | €125,595 | +€13,805 | +12.3% |
| Fixed assets | 21/28 | €2,497 | - | -€2,497 | |
| Financial fixed assets | 28 | €2,497 | - | -€2,497 | |
| Current assets | 29/58 | €109,293 | €125,595 | +€16,302 | +14.9% |
| Amounts receivable within one year | 40/41 | €90,099 | €120,553 | +€30,454 | +33.8% |
| Trade receivables | 40 | €90,099 | €120,553 | +€30,454 | +33.8% |
| Cash at bank and in hand | 54/58 | €19,194 | €3,343 | -€15,851 | -82.6% |
| Deferred charges and accrued income | 490/1 | - | €1,700 | +€1,700 | |
| Total equity and liabilities | 10/49 | €111,790 | €125,595 | +€13,805 | +12.3% |
| Equity | 10/15 | €35,972 | €38,585 | +€2,613 | +7.3% |
| Contributions | 10/11 | €1,000,000 | €1,000,000 | = | 0.0% |
| Capital | 10 | €1,000,000 | €1,000,000 | = | 0.0% |
| Issued capital | 100 | €1,000,000 | €1,000,000 | = | 0.0% |
| Reserves | 13 | €65,732 | €65,732 | = | 0.0% |
| Non-distributable reserves | 130/1 | €33,690 | €33,690 | = | 0.0% |
| Legal reserve | 130 | €8,900 | €8,900 | = | 0.0% |
| Other | 1319 | €24,789 | €24,789 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,055 | €1,055 | = | 0.0% |
| Distributable reserves | 133 | €30,987 | €30,987 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,029,760 | -€1,027,147 | +€2,613 | +0.3% |
| Amounts payable | 17/49 | €75,818 | €87,010 | +€11,193 | +14.8% |
| Amounts payable within one year | 42/48 | €74,333 | €84,210 | +€9,877 | +13.3% |
| Trade debts | 44 | €1,255 | €132 | -€1,123 | -89.5% |
| Suppliers | 440/4 | €1,255 | €132 | -€1,123 | -89.5% |
| Taxes, remuneration and social security | 45 | €18,878 | €27,998 | +€9,120 | +48.3% |
| Taxes | 450/3 | €11,347 | €16,800 | +€5,453 | +48.1% |
| Remuneration and social security | 454/9 | €7,531 | €11,198 | +€3,667 | +48.7% |
| Other amounts payable | 47/48 | €54,200 | €56,080 | +€1,880 | +3.5% |
| Accrued charges and deferred income | 492/3 | €1,484 | €2,800 | +€1,316 | +88.6% |
| Remuneration, social security and pensions | 62 | €40,715 | €76,407 | +€35,693 | +87.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €41,214 | €82,645 | +€41,431 | +101% |
| Operating profit (loss) | 9901 | €112 | €5,838 | +€5,726 | +5,121% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,513 | €3,225 | +€1,712 | +113% |
| Recurring financial charges | 65 | €1,513 | €3,225 | +€1,712 | +113% |
| Profit (loss) for the period before taxes | 9903 | -€1,400 | €2,613 | +€4,013 | |
| Profit (loss) for the period | 9904 | -€1,400 | €2,613 | +€4,013 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,400 | €2,613 | +€4,013 |
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 24 October 2026 via checked.be.