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MadeByMB: 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

MadeByMB

BE 0788.596.637
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€34,373
2024 · €36,441-€2,068
Equity
€5,000
2024 · €87,256-€82,256
Cash
€32,008
2024 · €82,436-€50,429
Balance sheet total
€51,740
2024 · €109,407-€57,667

Largest movements

2024 to 2025
Assets
  • Cash -€50,429

    down €50,429 (-61.2%), from €82,436 to €32,008

    mainly Contributions, distributions and other (-€116,629) and Tax, wage and social debts (-€10,364)

  • Tangible fixed assets -€11,157

    down €11,157 (-72.2%), from €15,460 to €4,303

    of which Furniture and vehicles: -€10,751

  • Receivables within one year +€2,638

    up €2,638 (+27.0%), from €9,753 to €12,390

  • Deferred charges and accrued income +€1,281

    up €1,281 (+72.8%), from €1,758 to €3,039

Equity and liabilities
  • Profit (loss) carried forward -€82,256

    no longer reported in 2025 (was €82,256)

  • Other debts +€34,462

    up €34,462 (+2137.0%), from €1,613 to €36,075

  • Tax, wage and social debts -€10,364

    down €10,364 (-53.0%), from €19,539 to €9,175

Income statement
  • Gross operating margin -€9,119

    down €9,119 (-15.9%), from €57,426 to €48,308

  • Depreciation -€6,330

    down €6,330 (-68.5%), from €9,234 to €2,904

  • Taxes -€1,695

    down €1,695 (-15.3%), from €11,092 to €9,397

  • Financial charges +€1,048

    up €1,048 (+500.5%), from €209 to €1,258

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 €36,441
Gross operating margin -€9,119
Depreciation +€6,330
Other operating charges -€237
Financial income +€311
Financial charges -€1,048
Taxes +€1,695
Result 2025 €34,373

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 +€57,947
Investment +€8,253
Financing -€116,629
Cash 2024 €82,436
Net result for the year +€34,373
Depreciation +€2,904
Receivables within one year -€2,638
Deferred charges and accrued income -€1,281
Trade debts +€491
Tax, wage and social debts -€10,364
Other debts +€34,462
Investment in fixed assets (net) +€8,253
Contributions, distributions and other -€116,629
Cash 2025 €32,008
Every line side by side 33 lines
Line Code 2024 2025 Change %
Total assets 20/58 €109,407 €51,740 -€57,667 -52.7%
Fixed assets 21/28 €15,460 €4,303 -€11,157 -72.2%
Tangible fixed assets 22/27 €15,460 €4,303 -€11,157 -72.2%
Plant, machinery and equipment 23 €1,622 €1,215 -€407 -25.1%
Furniture and vehicles 24 €13,838 €3,088 -€10,751 -77.7%
Current assets 29/58 €93,947 €47,437 -€46,510 -49.5%
Amounts receivable within one year 40/41 €9,753 €12,390 +€2,638 +27.0%
Trade receivables 40 €9,753 €12,390 +€2,638 +27.0%
Cash at bank and in hand 54/58 €82,436 €32,008 -€50,429 -61.2%
Deferred charges and accrued income 490/1 €1,758 €3,039 +€1,281 +72.8%
Total equity and liabilities 10/49 €109,407 €51,740 -€57,667 -52.7%
Equity 10/15 €87,256 €5,000 -€82,256 -94.3%
Contributions 10/11 €5,000 €5,000 = 0.0%
Profit (loss) carried forward 14 €82,256 - -€82,256
Amounts payable 17/49 €22,151 €46,740 +€24,589 +111.0%
Amounts payable within one year 42/48 €22,151 €46,740 +€24,589 +111.0%
Trade debts 44 €1,000 €1,491 +€491 +49.1%
Suppliers 440/4 €1,000 €1,491 +€491 +49.1%
Taxes, remuneration and social security 45 €19,539 €9,175 -€10,364 -53.0%
Taxes 450/3 €19,539 €9,175 -€10,364 -53.0%
Other amounts payable 47/48 €1,613 €36,075 +€34,462 +2137.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €9,234 €2,904 -€6,330 -68.5%
Other operating charges 640/8 €449 €687 +€237 +52.8%
Gross operating margin 9900 €57,426 €48,308 -€9,119 -15.9%
Operating profit (loss) 9901 €47,743 €44,717 -€3,026 -6.3%
Financial income 75/76B - €311 +€311
Recurring financial income 75 - €311 +€311
Financial charges 65/66B €209 €1,258 +€1,048 +500.5%
Recurring financial charges 65 €209 €1,258 +€1,048 +500.5%
Profit (loss) for the period before taxes 9903 €47,533 €43,770 -€3,763 -7.9%
Income taxes 67/77 €11,092 €9,397 -€1,695 -15.3%
Profit (loss) for the period 9904 €36,441 €34,373 -€2,068 -5.7%
Profit (loss) for the period to be appropriated 9905 €36,441 €34,373 -€2,068 -5.7%

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 8 October 2026 via checked.be.