MABIMA: 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.
MABIMA
Largest movements
- Tangible fixed assets -€11,206
down €11,206 (-29.1%), from €38,495 to €27,289
of which Leasing and similar rights: -€10,582
- Debts after one year -€62,771
down €62,771 (-10.8%), from €579,221 to €516,450
- Profit (loss) carried forward +€47,367
up €47,367 (+47.7%), from €99,210 to €146,577
- Financial income -€72,000
down €72,000 (-50.0%), from €144,000 to €72,000
- Financial charges -€27,540
down €27,540 (-53.5%), from €51,476 to €23,936
- Gross operating margin +€1,729
up €1,729 (+15.6%), from €11,100 to €12,829
- Other operating charges +€282
up €282 (+15.2%), from €1,862 to €2,144
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 | €750,509 | €739,368 | -€11,141 | -1.5% |
| Fixed assets | 21/28 | €738,495 | €727,289 | -€11,206 | -1.5% |
| Tangible fixed assets | 22/27 | €38,495 | €27,289 | -€11,206 | -29.1% |
| Plant, machinery and equipment | 23 | €624 | €0 | -€624 | -100.0% |
| Leasing and similar rights | 25 | €37,871 | €27,289 | -€10,582 | -27.9% |
| Financial fixed assets | 28 | €700,000 | €700,000 | = | 0.0% |
| Current assets | 29/58 | €12,014 | €12,079 | +€66 | +0.5% |
| Amounts receivable within one year | 40/41 | €10,578 | €11,666 | +€1,089 | +10.3% |
| Other amounts receivable | 41 | €10,578 | €11,666 | +€1,089 | +10.3% |
| Cash at bank and in hand | 54/58 | €109 | - | -€109 | |
| Deferred charges and accrued income | 490/1 | €1,327 | €413 | -€914 | -68.9% |
| Total equity and liabilities | 10/49 | €750,509 | €739,368 | -€11,141 | -1.5% |
| Equity | 10/15 | €102,210 | €149,577 | +€47,367 | +46.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,210 | €146,577 | +€47,367 | +47.7% |
| Amounts payable | 17/49 | €648,299 | €589,792 | -€58,507 | -9.0% |
| Amounts payable after more than one year | 17 | €579,221 | €516,450 | -€62,771 | -10.8% |
| Financial debts | 170/4 | €579,221 | €516,450 | -€62,771 | -10.8% |
| Amounts payable within one year | 42/48 | €69,078 | €73,341 | +€4,263 | +6.2% |
| Current portion of amounts payable after more than one year | 42 | €61,154 | €65,083 | +€3,929 | +6.4% |
| Trade debts | 44 | €1,734 | €2,099 | +€365 | +21.1% |
| Suppliers | 440/4 | €1,734 | €2,099 | +€365 | +21.1% |
| Taxes, remuneration and social security | 45 | €6,189 | €6,070 | -€119 | -1.9% |
| Taxes | 450/3 | €6,189 | €6,070 | -€119 | -1.9% |
| Other amounts payable | 47/48 | €1 | €89 | +€88 | +7558.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,275 | €11,206 | -€69 | -0.6% |
| Other operating charges | 640/8 | €1,862 | €2,144 | +€282 | +15.2% |
| Gross operating margin | 9900 | €11,100 | €12,829 | +€1,729 | +15.6% |
| Operating profit (loss) | 9901 | -€2,037 | -€522 | +€1,516 | +74.4% |
| Financial income | 75/76B | €144,000 | €72,000 | -€72,000 | -50.0% |
| Recurring financial income | 75 | €144,000 | €72,000 | -€72,000 | -50.0% |
| Financial charges | 65/66B | €51,476 | €23,936 | -€27,540 | -53.5% |
| Recurring financial charges | 65 | €51,476 | €23,936 | -€27,540 | -53.5% |
| Profit (loss) for the period before taxes | 9903 | €90,487 | €47,542 | -€42,945 | -47.5% |
| Income taxes | 67/77 | €187 | €176 | -€12 | -6.3% |
| Profit (loss) for the period | 9904 | €90,300 | €47,367 | -€42,933 | -47.5% |
| Profit (loss) for the period to be appropriated | 9905 | €90,300 | €47,367 | -€42,933 | -47.5% |
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 6 October 2026 via checked.be.