MB AUDIT: 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.
MB AUDIT
Largest movements
- Cash -€5,122
down €5,122 (-62.4%), from €8,213 to €3,091
mainly Other debts (-€3,814) and Advances received (-€2,926)
- Receivables within one year -€1,727
down €1,727 (-100.0%), from €1,727 to €0
- Other debts -€3,814
down €3,814 (-86.3%), from €4,420 to €605
- Advances received -€2,926
down €2,926 (-100.0%), from €2,926 to €0
- Trade debts -€430
down €430 (-100.0%), from €430 to €0
- Profit (loss) carried forward +€321
up €321 (+11.3%), from -€2,835 to -€2,514
- Gross operating margin +€4,465
up €4,465, from -€3,283 to €1,182
- Other operating charges +€76
up €76 (+14.6%), from €516 to €592
- Financial charges +€37
up €37 (+15.8%), from €233 to €269
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.
Cash bridge derived
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 | €9,940 | €3,091 | -€6,849 | -68.9% |
| Current assets | 29/58 | €9,940 | €3,091 | -€6,849 | -68.9% |
| Amounts receivable within one year | 40/41 | €1,727 | €0 | -€1,727 | -100.0% |
| Trade receivables | 40 | €1,727 | €0 | -€1,727 | -100.0% |
| Cash at bank and in hand | 54/58 | €8,213 | €3,091 | -€5,122 | -62.4% |
| Total equity and liabilities | 10/49 | €9,940 | €3,091 | -€6,849 | -68.9% |
| Equity | 10/15 | €2,165 | €2,486 | +€321 | +14.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,835 | -€2,514 | +€321 | +11.3% |
| Amounts payable | 17/49 | €7,776 | €605 | -€7,170 | -92.2% |
| Amounts payable within one year | 42/48 | €7,776 | €605 | -€7,170 | -92.2% |
| Trade debts | 44 | €430 | €0 | -€430 | -100.0% |
| Suppliers | 440/4 | €430 | €0 | -€430 | -100.0% |
| Advances received on contracts in progress | 46 | €2,926 | €0 | -€2,926 | -100.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €4,420 | €605 | -€3,814 | -86.3% |
| Other operating charges | 640/8 | €516 | €592 | +€76 | +14.6% |
| Gross operating margin | 9900 | -€3,283 | €1,182 | +€4,465 | |
| Operating profit (loss) | 9901 | -€3,799 | €591 | +€4,390 | |
| Financial charges | 65/66B | €233 | €269 | +€37 | +15.8% |
| Recurring financial charges | 65 | €233 | €269 | +€37 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,031 | €321 | +€4,353 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€4,031 | €321 | +€4,353 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,031 | €321 | +€4,353 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.