MABICHE: what changed
Two fiscal 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.
MABICHE
Largest movements
- Cash +€28,788
up €28,788 (+1354.1%), from €2,126 to €30,914
mainly Deferred charges and accrued income (+€12,000) and Net result for the year (+€7,147)
- Deferred charges and accrued income -€12,000
down €12,000 (-100.0%), from €12,000 to €0
- Tangible fixed assets -€6,973
down €6,973 (-27.3%), from €25,556 to €18,583
- Receivables within one year +€1,965
up €1,965 (+5.0%), from €39,530 to €41,495
- Reserves +€7,147
up €7,147 (+12.1%), from €59,049 to €66,197
of which Distributable reserves: +€9,627
- Tax, wage and social debts +€4,818
new in 2025: €4,818
- Depreciation -€6,142
down €6,142 (-46.8%), from €13,115 to €6,973
- Write-downs -€3,100
down €3,100 (-100.0%), from €3,100 to €0
- Taxes +€2,526
up €2,526 (+110.2%), from €2,291 to €4,818
- Financial income +€413
up €413 (+297.2%), from €139 to €552
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 | €79,213 | €90,992 | +€11,780 | +14.9% |
| Fixed assets | 21/28 | €25,556 | €18,583 | -€6,973 | -27.3% |
| Tangible fixed assets | 22/27 | €25,556 | €18,583 | -€6,973 | -27.3% |
| Land and buildings | 22 | €25,556 | €18,583 | -€6,973 | -27.3% |
| Current assets | 29/58 | €53,656 | €72,409 | +€18,753 | +34.9% |
| Amounts receivable within one year | 40/41 | €39,530 | €41,495 | +€1,965 | +5.0% |
| Other amounts receivable | 41 | €39,530 | €41,495 | +€1,965 | +5.0% |
| Cash at bank and in hand | 54/58 | €2,126 | €30,914 | +€28,788 | +1354.1% |
| Deferred charges and accrued income | 490/1 | €12,000 | €0 | -€12,000 | -100.0% |
| Total equity and liabilities | 10/49 | €79,213 | €90,992 | +€11,780 | +14.9% |
| Equity | 10/15 | €77,649 | €84,797 | +€7,147 | +9.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €59,049 | €66,197 | +€7,147 | +12.1% |
| Tax-exempt reserves | 132 | €4,426 | €1,946 | -€2,480 | -56.0% |
| Distributable reserves | 133 | €54,624 | €64,251 | +€9,627 | +17.6% |
| Provisions and deferred taxes | 16 | €1,475 | €649 | -€827 | -56.0% |
| Deferred taxes | 168 | €1,475 | €649 | -€827 | -56.0% |
| Amounts payable | 17/49 | €88 | €5,547 | +€5,459 | +6214.1% |
| Amounts payable within one year | 42/48 | - | €5,458 | +€5,458 | |
| Trade debts | 44 | - | €640 | +€640 | |
| Suppliers | 440/4 | - | €640 | +€640 | |
| Taxes, remuneration and social security | 45 | - | €4,818 | +€4,818 | |
| Taxes | 450/3 | - | €4,818 | +€4,818 | |
| Accrued charges and deferred income | 492/3 | €88 | €89 | +€2 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,115 | €6,973 | -€6,142 | -46.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,100 | €0 | -€3,100 | -100.0% |
| Other operating charges | 640/8 | €2,179 | €2,326 | +€147 | +6.7% |
| Gross operating margin | 9900 | €20,046 | €19,906 | -€140 | -0.7% |
| Operating profit (loss) | 9901 | €1,652 | €10,608 | +€8,956 | +542.2% |
| Financial income | 75/76B | €139 | €552 | +€413 | +297.2% |
| Recurring financial income | 75 | €139 | €552 | +€413 | +297.2% |
| Financial charges | 65/66B | €0 | €21 | +€21 | +14033.3% |
| Recurring financial charges | 65 | €0 | €21 | +€21 | +14033.3% |
| Profit (loss) for the period before taxes | 9903 | €1,791 | €11,138 | +€9,348 | +522.1% |
| Transfer from deferred taxes | 780 | €1,353 | €827 | -€526 | -38.9% |
| Income taxes | 67/77 | €2,291 | €4,818 | +€2,526 | +110.2% |
| Profit (loss) for the period | 9904 | €852 | €7,147 | +€6,295 | +739.0% |
| Transfer from tax-exempt reserves | 789 | €4,058 | €2,480 | -€1,579 | -38.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,910 | €9,627 | +€4,717 | +96.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.