MB ARABIANS: 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.
MB ARABIANS
Largest movements
- Cash +€1,612
up €1,612 (+57.5%), from €2,802 to €4,414
mainly Other debts (+€5,896) and Trade debts (+€2,697)
- Receivables within one year -€949
down €949 (-5.2%), from €18,385 to €17,436
of which Other amounts receivable: -€924
- Tangible fixed assets -€893
down €893 (-25.0%), from €3,571 to €2,678
of which Plant, machinery and equipment: -€893
- Profit (loss) carried forward -€7,415
down €7,415 (-13.5%), from -€55,129 to -€62,544
- Other debts +€5,896
up €5,896 (+11.3%), from €52,005 to €57,901
- Trade debts +€2,697
up €2,697 (+12.1%), from €22,244 to €24,941
- Accrued charges and deferred income -€1,905
down €1,905 (-100%), from €1,905 to €0
- Tax, wage and social debts +€376
up €376 (+8.2%), from €4,584 to €4,959
of which Remuneration and social security: +€376
- Gross operating margin +€21,764
up €21,764, from -€15,908 to €5,855
- Staff costs -€2,078
down €2,078 (-15.1%), from €13,727 to €11,649
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,108 | €26,756 | -€352 | -1.3% |
| Fixed assets | 21/28 | €3,571 | €2,678 | -€893 | -25.0% |
| Tangible fixed assets | 22/27 | €3,571 | €2,678 | -€893 | -25.0% |
| Plant, machinery and equipment | 23 | €3,571 | €2,678 | -€893 | -25.0% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €23,537 | €24,078 | +€541 | +2.3% |
| Stocks and contracts in progress | 3 | €6 | €6 | = | 0.0% |
| Stocks | 30/36 | €6 | €6 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,385 | €17,436 | -€949 | -5.2% |
| Trade receivables | 40 | €15,353 | €15,328 | -€25 | -0.2% |
| Other amounts receivable | 41 | €3,031 | €2,107 | -€924 | -30.5% |
| Cash at bank and in hand | 54/58 | €2,802 | €4,414 | +€1,612 | +57.5% |
| Deferred charges and accrued income | 490/1 | €2,344 | €2,223 | -€122 | -5.2% |
| Total equity and liabilities | 10/49 | €27,108 | €26,756 | -€352 | -1.3% |
| Equity | 10/15 | -€53,629 | -€61,044 | -€7,415 | -13.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,129 | -€62,544 | -€7,415 | -13.5% |
| Amounts payable | 17/49 | €80,737 | €87,801 | +€7,064 | +8.7% |
| Amounts payable within one year | 42/48 | €78,832 | €87,801 | +€8,969 | +11.4% |
| Trade debts | 44 | €22,244 | €24,941 | +€2,697 | +12.1% |
| Suppliers | 440/4 | €22,244 | €24,941 | +€2,697 | +12.1% |
| Taxes, remuneration and social security | 45 | €4,584 | €4,959 | +€376 | +8.2% |
| Taxes | 450/3 | €675 | €675 | = | 0.0% |
| Remuneration and social security | 454/9 | €3,909 | €4,284 | +€376 | +9.6% |
| Other amounts payable | 47/48 | €52,005 | €57,901 | +€5,896 | +11.3% |
| Accrued charges and deferred income | 492/3 | €1,905 | €0 | -€1,905 | -100% |
| Remuneration, social security and pensions | 62 | €13,727 | €11,649 | -€2,078 | -15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €893 | €893 | = | 0.0% |
| Other operating charges | 640/8 | €526 | €532 | +€7 | +1.2% |
| Gross operating margin | 9900 | -€15,908 | €5,855 | +€21,764 | |
| Operating profit (loss) | 9901 | -€31,053 | -€7,219 | +€23,835 | +76.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €131 | €197 | +€66 | +50.8% |
| Recurring financial charges | 65 | €131 | €197 | +€66 | +50.8% |
| Profit (loss) for the period before taxes | 9903 | -€31,184 | -€7,415 | +€23,768 | +76.2% |
| Profit (loss) for the period | 9904 | -€31,184 | -€7,415 | +€23,768 | +76.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,184 | -€7,415 | +€23,768 | +76.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.