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MABK: 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.

What changed

MABK

BE 0777.571.103
NACE 56.112, Limited-service restaurants, excluding mobile food services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€72,561
2024 · -€70,414-€2,147
Equity
-€188,792
2024 · -€116,232-€72,561
Cash
€1,317
2024 · €181+€1,135
Balance sheet total
€79,985
2024 · €85,116-€5,131

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets -€5,313

    down €5,313 (-7.0%), from €75,796 to €70,483

    of which Furniture and vehicles: -€7,506

  • Receivables within one year -€1,518

    no longer reported in 2025 (was €1,518)

  • Cash +€1,135

    up €1,135 (+625.8%), from €181 to €1,317

    mainly Other debts (+€51,964) and Depreciation (+€21,571)

Equity and liabilities
  • Profit (loss) carried forward -€72,561

    down €72,561 (-51.4%), from -€141,232 to -€213,792

  • Other debts +€51,964

    up €51,964 (+26.0%), from €199,771 to €251,734

  • Tax, wage and social debts +€10,503

    new in 2025: €10,503

    of which Remuneration and social security: +€9,500

  • Trade debts +€4,963

    up €4,963 (+314.8%), from €1,577 to €6,540

Income statement
  • Gross operating margin +€30,948

    up €30,948 (+56.6%), from -€54,714 to -€23,766

  • Staff costs +€25,762

    new in 2025: €25,762

  • Depreciation +€6,274

    up €6,274 (+41.0%), from €15,297 to €21,571

  • Financial charges +€1,347

    up €1,347 (+8972.6%), from €15 to €1,362

From the 2024 result to the 2025 result

effect on the 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 -€70,414
Gross operating margin +€30,948
Staff costs -€25,762
Depreciation -€6,274
Other operating charges +€287
Financial charges -€1,347
Result 2025 -€72,561

Cash bridge derived

cash 2024 to 2025

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 +€17,394
Investment -€16,259
Financing €0
Cash 2024 €181
Net result for the year -€72,561
Depreciation +€21,571
Receivables within one year +€1,518
Deferred charges and accrued income -€565
Trade debts +€4,963
Tax, wage and social debts +€10,503
Other debts +€51,964
Investment in fixed assets (net) -€16,259
Cash 2025 €1,317
Every line side by side 34 lines
Line Code 2024 2025 Change %
Total assets 20/58 €85,116 €79,985 -€5,131 -6.0%
Fixed assets 21/28 €83,296 €77,983 -€5,313 -6.4%
Tangible fixed assets 22/27 €75,796 €70,483 -€5,313 -7.0%
Plant, machinery and equipment 23 €13,742 €10,502 -€3,240 -23.6%
Furniture and vehicles 24 €31,368 €23,862 -€7,506 -23.9%
Other tangible fixed assets 26 €30,687 €36,119 +€5,432 +17.7%
Financial fixed assets 28 €7,500 €7,500 = 0.0%
Current assets 29/58 €1,820 €2,002 +€182 +10.0%
Amounts receivable within one year 40/41 €1,518 - -€1,518
Other amounts receivable 41 €1,518 - -€1,518
Cash at bank and in hand 54/58 €181 €1,317 +€1,135 +625.8%
Deferred charges and accrued income 490/1 €121 €686 +€565 +469.0%
Total equity and liabilities 10/49 €85,116 €79,985 -€5,131 -6.0%
Equity 10/15 -€116,232 -€188,792 -€72,561 -62.4%
Contributions 10/11 €25,000 €25,000 = 0.0%
Profit (loss) carried forward 14 -€141,232 -€213,792 -€72,561 -51.4%
Amounts payable 17/49 €201,347 €268,777 +€67,430 +33.5%
Amounts payable within one year 42/48 €201,347 €268,777 +€67,430 +33.5%
Trade debts 44 €1,577 €6,540 +€4,963 +314.8%
Suppliers 440/4 €1,577 €6,540 +€4,963 +314.8%
Taxes, remuneration and social security 45 - €10,503 +€10,503
Taxes 450/3 - €1,003 +€1,003
Remuneration and social security 454/9 - €9,500 +€9,500
Other amounts payable 47/48 €199,771 €251,734 +€51,964 +26.0%
Remuneration, social security and pensions 62 - €25,762 +€25,762
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €15,297 €21,571 +€6,274 +41.0%
Other operating charges 640/8 €387 €100 -€287 -74.2%
Gross operating margin 9900 -€54,714 -€23,766 +€30,948 +56.6%
Operating profit (loss) 9901 -€70,399 -€71,199 -€800 -1.1%
Financial charges 65/66B €15 €1,362 +€1,347 +8972.6%
Recurring financial charges 65 €15 €1,362 +€1,347 +8972.6%
Profit (loss) for the period before taxes 9903 -€70,414 -€72,561 -€2,147 -3.0%
Profit (loss) for the period 9904 -€70,414 -€72,561 -€2,147 -3.0%
Profit (loss) for the period to be appropriated 9905 -€70,414 -€72,561 -€2,147 -3.0%

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 28 September 2026 via checked.be.