MB CONCEPT BUSINESS: 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 CONCEPT BUSINESS
Largest movements
- Receivables within one year -€2,430
down €2,430 (-70.5%), from €3,445 to €1,015
of which Other amounts receivable: -€2,343
- Intangible fixed assets -€900
down €900 (-12.5%), from €7,200 to €6,300
- Deferred charges and accrued income -€900
no longer reported in 2025 (was €900)
- Current investments +€177
new in 2025: €177
- Profit (loss) carried forward -€3,563
down €3,563 (-204%), from -€1,751 to -€5,314
- Trade debts -€1,849
down €1,849 (-68.1%), from €2,715 to €866
- Tax, wage and social debts +€1,260
up €1,260 (+71.0%), from €1,776 to €3,036
of which Taxes: +€1,286
- Other debts +€228
new in 2025: €228
- Purchases and services -€33,565
no longer reported in 2025 (was €33,565)
- Turnover -€33,273
no longer reported in 2025 (was €33,273)
- Gross operating margin -€2,049
down €2,049 (-704%), from -€291 to -€2,340
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.
Derived cash bridge
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 | €14,740 | €10,816 | -€3,923 | -26.6% |
| Fixed assets | 21/28 | €7,200 | €6,300 | -€900 | -12.5% |
| Intangible fixed assets | 21 | €7,200 | €6,300 | -€900 | -12.5% |
| Current assets | 29/58 | €7,540 | €4,516 | -€3,023 | -40.1% |
| Amounts receivable within one year | 40/41 | €3,445 | €1,015 | -€2,430 | -70.5% |
| Trade receivables | 40 | €1,102 | €1,015 | -€87 | -7.9% |
| Other amounts receivable | 41 | €2,343 | - | -€2,343 | |
| Current investments | 50/53 | - | €177 | +€177 | |
| Cash at bank and in hand | 54/58 | €3,195 | €3,325 | +€130 | +4.1% |
| Deferred charges and accrued income | 490/1 | €900 | - | -€900 | |
| Total equity and liabilities | 10/49 | €14,740 | €10,816 | -€3,923 | -26.6% |
| Equity | 10/15 | €10,249 | €6,686 | -€3,563 | -34.8% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,751 | -€5,314 | -€3,563 | -204% |
| Amounts payable | 17/49 | €4,490 | €4,130 | -€360 | -8.0% |
| Amounts payable within one year | 42/48 | €4,490 | €4,130 | -€360 | -8.0% |
| Trade debts | 44 | €2,715 | €866 | -€1,849 | -68.1% |
| Suppliers | 440/4 | €2,715 | €866 | -€1,849 | -68.1% |
| Taxes, remuneration and social security | 45 | €1,776 | €3,036 | +€1,260 | +71.0% |
| Taxes | 450/3 | €1,750 | €3,036 | +€1,286 | +73.5% |
| Remuneration and social security | 454/9 | €26 | - | -€26 | |
| Other amounts payable | 47/48 | - | €228 | +€228 | |
| Turnover | 70 | €33,273 | - | -€33,273 | |
| Non-recurring operating income | 76A | - | €3 | +€3 | |
| Goods, raw materials, services and sundry goods | 60/61 | €33,565 | - | -€33,565 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €900 | €900 | = | 0.0% |
| Other operating charges | 640/8 | €150 | - | -€150 | |
| Gross operating margin | 9900 | -€291 | -€2,340 | -€2,049 | -704% |
| Operating profit (loss) | 9901 | -€1,341 | -€3,240 | -€1,899 | -142% |
| Financial charges | 65/66B | €405 | €323 | -€82 | -20.2% |
| Recurring financial charges | 65 | €405 | €323 | -€82 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,746 | -€3,563 | -€1,817 | -104% |
| Profit (loss) for the period | 9904 | -€1,746 | -€3,563 | -€1,817 | -104% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,746 | -€3,563 | -€1,817 | -104% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.