MB BAT CONSTRUCTION: 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 BAT CONSTRUCTION
Largest movements
- Receivables within one year +€3,510
up €3,510 (+212.8%), from €1,650 to €5,160
of which Trade receivables: +€4,240
- Tangible fixed assets -€3,086
down €3,086 (-47.5%), from €6,489 to €3,404
- Deferred charges and accrued income -€1,086
down €1,086 (-64.3%), from €1,688 to €602
- Cash +€910
up €910 (+576.6%), from €158 to €1,068
mainly Depreciation (+€3,086) and Trade debts (+€2,416)
- Other debts -€2,730
down €2,730 (-14.7%), from €18,593 to €15,863
- Trade debts +€2,416
up €2,416 (+96.5%), from €2,502 to €4,918
- Profit (loss) carried forward +€347
up €347 (+2.6%), from -€13,135 to -€12,788
- Tax, wage and social debts +€215
up €215 (+879.4%), from €24 to €240
- Staff costs -€11,903
down €11,903 (-80.1%), from €14,860 to €2,957
- Gross operating margin +€2,224
up €2,224 (+34.3%), from €6,489 to €8,714
- Other operating charges -€854
down €854 (-82.7%), from €1,033 to €179
- Depreciation +€789
up €789 (+34.4%), from €2,297 to €3,086
- Financial charges +€649
up €649 (+46.0%), from €1,411 to €2,060
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 | €9,985 | €10,233 | +€249 | +2.5% |
| Fixed assets | 21/28 | €6,489 | €3,404 | -€3,086 | -47.5% |
| Tangible fixed assets | 22/27 | €6,489 | €3,404 | -€3,086 | -47.5% |
| Furniture and vehicles | 24 | €6,489 | €3,404 | -€3,086 | -47.5% |
| Current assets | 29/58 | €3,495 | €6,830 | +€3,334 | +95.4% |
| Amounts receivable within one year | 40/41 | €1,650 | €5,160 | +€3,510 | +212.8% |
| Trade receivables | 40 | €224 | €4,463 | +€4,240 | +1893.5% |
| Other amounts receivable | 41 | €1,426 | €697 | -€729 | -51.1% |
| Cash at bank and in hand | 54/58 | €158 | €1,068 | +€910 | +576.6% |
| Deferred charges and accrued income | 490/1 | €1,688 | €602 | -€1,086 | -64.3% |
| Total equity and liabilities | 10/49 | €9,985 | €10,233 | +€249 | +2.5% |
| Equity | 10/15 | -€11,135 | -€10,788 | +€347 | +3.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,135 | -€12,788 | +€347 | +2.6% |
| Amounts payable | 17/49 | €21,120 | €21,022 | -€98 | -0.5% |
| Amounts payable within one year | 42/48 | €21,120 | €21,022 | -€98 | -0.5% |
| Trade debts | 44 | €2,502 | €4,918 | +€2,416 | +96.5% |
| Suppliers | 440/4 | €2,502 | €4,918 | +€2,416 | +96.5% |
| Taxes, remuneration and social security | 45 | €24 | €240 | +€215 | +879.4% |
| Taxes | 450/3 | €24 | €240 | +€215 | +879.4% |
| Other amounts payable | 47/48 | €18,593 | €15,863 | -€2,730 | -14.7% |
| Remuneration, social security and pensions | 62 | €14,860 | €2,957 | -€11,903 | -80.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,297 | €3,086 | +€789 | +34.4% |
| Other operating charges | 640/8 | €1,033 | €179 | -€854 | -82.7% |
| Gross operating margin | 9900 | €6,489 | €8,714 | +€2,224 | +34.3% |
| Operating profit (loss) | 9901 | -€11,700 | €2,492 | +€14,192 | |
| Financial income | 75/76B | €0 | €155 | +€154 | +53206.9% |
| Recurring financial income | 75 | €0 | €155 | +€154 | +53206.9% |
| Financial charges | 65/66B | €1,411 | €2,060 | +€649 | +46.0% |
| Recurring financial charges | 65 | €1,411 | €2,060 | +€649 | +46.0% |
| Profit (loss) for the period before taxes | 9903 | -€13,111 | €587 | +€13,698 | |
| Income taxes | 67/77 | €24 | €240 | +€215 | +879.4% |
| Profit (loss) for the period | 9904 | -€13,135 | €347 | +€13,482 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,135 | €347 | +€13,482 |
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.